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Pub. 570, Tax Guide for Individuals with Income from U.S. Possessions

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Pub. 570, Tax Guide for Individuals with Income from U.S. Possessions Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … tions/P570/2020/A/XML/Cycle04/source (Init. & Date) _______ Page 1 of 34 16:19 - 9-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 570 Cat. No. 15118B Contents What's New .................. 1 Department of the Tax Guide Reminders ................... 1 Treasury Internal Introduction .................. 3 Revenue for Individuals Service Chapter 1. Bona Fide Residence ..... 3 With Income Chapter 2. Possession Source Income ............. 7 From U.S. Chapter 3. Filing Information for Individuals in Certain U.S. Possessions .............. 11 Possessions American Samoa ............ 11 The Commonwealth of Puerto Rico ................. 13 The Commonwealth of the For use in preparing Northern Mariana Islands ..... 15 Guam .................. 17 2020 Returns The U.S. Virgin Islands ........ 18 Chapter 4. Filing U.S. Tax Returns ... 20 Chapter 5. Illustrated Examples .... 25 Chapter 6. How To Get Tax Help .... 30 Index ..................... 33 Future Developments For the latest information about developments related to Pub. 570, such as legislation enacted after it was published, go to IRS.gov/Pub570. What's New Coronavirus tax relief. Due to the global health emergency caused by the coronavirus, numerous forms of tax relief are now available. If you have self-employment income and you are required to pay self-employment tax, see the 2020 Form 1040-SS and its instructions for related changes. Additional provisions are dis- cussed under the relevant topics throughout this publication. Also, for more information, go to IRS.gov/coronavirus-tax-relief-and- economic-impact-payments. Standard deduction amount. For 2020, the standard deduction amount has increased for all filers. See Standard deduction amount, later. Maximum income subject to social security tax. For 2020, the maximum amount of self-employment income subject to social se- curity tax is $137,700. The amount will increase to $142,800 for 2021. Optional methods to figure net earnings. For 2020, the maximum income for using the optional methods is $5,640. This amount will in- crease to $5,880 for 2021. Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Korean (한국어) • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) Reminders • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) Disaster tax relief. To find information on the most recent tax relief provisions for taxpayers Feb 01, 2021 Page 2 of 34 Fileid: … tions/P570/2020/A/XML/Cycle04/source 16:19 - 9-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. affected by disaster situations see Tax Relief in nonrefundable credit of up to $500 for each eli- 90, 91, 92, 94, 95, 96, 97, 98, or 99 also expired Disaster Situations. See Pub. 547 for discus- gible dependent who can't be claimed for the at the end of 2020. Affected taxpayers who ex- sions on the special rules that apply to federally child tax credit. Bona fide residents of Puerto pect to file a tax return in 2021 must submit a declared disaster areas. Rico calculate the ACTC and credit for other renewal application. For more information on Automatic 60-day extension. Certain tax- dependents with the Additional Child Tax Credit how to renew an ITIN, go to IRS.gov/ITIN. Worksheet in the Instructions for Form payers affected by federally declared disasters ITINs with middle digits 70 through 87 1040-SS. may be eligible for an automatic 60-day exten- that expired in 2016, 2017, 2018, or sion for filing returns, paying taxes, and per- See the Instructions for Form 1040-SS for 2019 can also be renewed. forming other tasks required by the IRS. For more information. more information, see Pub. 547. If you are required to file Form 1040, see the Electronic filing. You can e-file Form Qualified opportunity zones (QOZs). The Instructions for Forms 1040 and 1040-SR for 1040-SS and Form 1040-PR. For general infor- Tax Cuts and Jobs Act (TCJA) amended the In- more information about the ACTC and credit for mation about electronic filing, visit IRS.gov/ ternal Revenue Code to encourage investments other dependents. Efile. in designated economically distressed com- Additional Medicare Tax. You may be re- Earned income credit (EIC). Generally, if you munities by providing income tax benefits to quired to pay Additional Medicare Tax. Also, are a bona fide resident of a U.S. territory, you taxpayers who invest new capital in businesses you may need to report Additional Medicare cannot claim the EIC on your U.S. tax return. located within QOZs. There are QOZs located Tax withheld by your employer. For more infor- However, certain U.S. territories may allow in the 50 states, the District of Columbia, Ameri- mation, see Additional Medicare Tax under bona fide residents to claim the EIC on their ter- can Samoa, the CNMI, Guam, Puerto Rico, and Special Rules for Completing Your U.S. Tax ritory tax return. the USVI. Return in chapter 4. To claim the EIC on your U.S. tax return, Bona fide residents of the CNMI, Guam, and Net Investment Income Tax. The Net Invest- your home (and your spouse's if filing a joint re- the USVI will generally report qualifying invest- ment Income Tax (NIIT) imposes a 3.8% tax on turn) must have been in the United States for ments on the income tax return they file with the lesser of an individual's net investment in- more than half the year. If you have a child, the their territory tax agency, while residents of come or the excess of the individual's modified child must have lived with you in the United American Samoa and Puerto Rico will report adjusted gross income over a specified thresh- States for more than half the year. For this pur- qualifying investments on their U.S. income tax old amount. Bona fide residents of Puerto Rico pose, the United States includes only the 50 return. For additional information, see the QOZ and American Samoa who have a federal in- states and the District of Columbia. Special FAQs at IRS.gov/newsroom/opportunity-zones- come tax return filing obligation may be liable rules apply to military personnel stationed out- frequently-asked-questions. Taxpayers should for the NIIT if the taxpayer's modified adjusted side the United States. For more information on also consult with their territory tax agency for gross income from non-territory sources ex- this credit, see Pub. 596. additional information. ceeds a specified threshold amount. Also, bona If you claim the earned income tax Taxpayer Advocate Service (TAS). TAS is fide residents must take into account any addi- credit (EITC) or the additional child tax an independent organization within the IRS that tional tax liability associated with the NIIT when credit (ACTC) on your tax return, the helps taxpayers and protects taxpayer rights. calculating their estimated tax payments. IRS must hold your refund until at least The phone numbers for the local advocate for The NIIT does not apply to any individual mid-February—including the portion not associ- the territories are: who is a nonresident alien with respect to the ated with the EITC or ACTC. To track your re- • American Samoa, the CNMI, and Guam: United States. For more information, see Net In- fund, go to IRS.gov/Refunds, or download the 808-566-2950 (in Hawaii); vestment Income Tax under Bona Fide Resi- IRS2Go mobile app. • Puerto Rico and the USVI: 787-522-8600 dent of American Samoa and Bona Fide Resi- for Spanish, and 787-522-8601 for English dent of Puerto Rico in chapter 3. Form 8938, Statement of Specified Foreign (in Puerto Rico). Because bona fide residents of the CNMI, Financial Assets. If you have specified foreign For more information, see chapter 6. Guam, and the U.S. Virgin Islands generally do financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you Self-employment tax. Bona fide residents of not have a federal income tax return filing obli- gation, the NIIT generally does not directly ap- may have to file Form 8938 when you file your a U.S. territory who have self-employment in- U.S. income tax return with the IRS. come must generally pay self-employment tax ply to them. These residents should contact Even if you are required to file Form 8938, to the United States. Self-employment tax in- their local territorial tax department for guidance you may not have to report certain specified for- cludes both social security and Medicare. Bona on the possible mirrored application of the NIIT eign financial assets on Form 8938. See Bona fide residents may be subject to U.S. self-em- in these jurisdictions. fide resident of a U.S. possession in the Instruc- ployment tax even if they have no income tax fil- Individual taxpayer identification numbers tions for Form 8938 for more details. ing obligation with the United States. See (ITINs) for aliens. If you are a nonresident or Self-Employment Tax in chapter 4 for more in- resident alien and you do not have and are not Because bona fide residents of the formation. eligible to get a social security number (SSN), CNMI, Guam, and the USVI generally Additional child tax credit (ACTC). Bona you must apply for an ITIN. For details on how do not have a U.S. federal income tax fide residents of Puerto Rico claiming the ACTC to do so, see Form W-7 and the Instructions for return filing obligation, they generally are not re- should be aware of the following.
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