Publication 570 - Introductory Material
U.S. statute of limitations for bona fide residents of the U.S. Virgin Islands. A new automatic exchange of information program has been established between the IRS and the U.S. Virgin Islands (USVI) that
will provide the IRS
with the tax information of certain taxpayers who file an income tax return with the USVI claiming bona fide residency. For
tax years ending on or
after December 31, 2006, if you (and your spouse if filing a joint return) claim bona fide residency for the entire tax year,
file your income tax
return only with the USVI. No separate return is required to be filed with the United States to start the statute of limitations
on assessment of your
U.S. tax. See Notice 2007-31 and Notice 2007-19 for more information, including rules for tax years ending before December
Third party designee. You can check the “Yes” box in the “Third Party Designee” area of your U.S. income tax return to authorize the IRS to discuss your U.S.
income tax return with a friend, family member, or any other person you choose. This allows the IRS to call the person you
identified as your designee
to answer any questions that may arise during the processing of your return. It also allows your designee to perform certain
actions. See your income
tax package for details.
IRS individual taxpayer identification numbers (ITINs) for aliens. If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN),
you must apply for an
ITIN. For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions.
Allow 6 weeks
for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods or if you are filing from overseas).
If you already have an ITIN, enter it wherever your SSN is requested on your tax return.
An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration
status under U.S. law.
Earned income credit (EIC). Generally, if you are a bona fide resident of a U.S. possession, you cannot claim the EIC on your U.S. tax return. However,
possessions may allow bona fide residents to claim the EIC on their possession tax return.
To claim the EIC on your U.S. tax return, your home (and your spouse's if filing a joint return) must have been in the United
States for more than
half the year. If you have a child, the child must have lived with you in the United States for more than half the year. For
this purpose, the United
States includes only the 50 states and the District of Columbia. Special rules apply to military personnel stationed outside
the United States. For
more information on this credit, see Publication 596, Earned Income Credit (EIC).
Change of address. If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. Mail
it to the Internal
Revenue Service Center for your old address (addresses for the Service Centers are on the back of the form).
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication discusses how to treat income received from the following U.S. possessions on your tax return(s).
The Commonwealth of Puerto Rico (Puerto Rico).
The Commonwealth of the Northern Mariana Islands (CNMI).
The U.S. Virgin Islands (USVI).
Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the
Northern Mariana Islands.
Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions.
Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or
business in, those
Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. You may have
to file a U.S. tax
return only, a possession tax return only, or both returns. This generally depends on whether you are a bona fide resident
of the possession. In some
cases, you may have to file a U.S. return, but will be able to exclude income earned in a possession from U.S. tax. You can
find illustrated examples
of some of the additional forms required in chapter 5.
If you are not a bona fide resident of one of the above possessions, or are otherwise required to file a U.S. income tax return,
the information in
chapter 4 will tell you how to file your U.S. tax return. This information also applies if you have income from U.S. insular
areas other than the five
possessions listed above because that income will not qualify for any of the exclusions or other benefits discussed in chapter
3. These other U.S.
insular areas include:
Palmyra Atoll, and
If you need additional information on U.S. taxation, write to:
Internal Revenue Service
International Returns Section
P.O. Box 920
Bensalem, PA 19020-8518
If you need additional information on your tax obligations in a U.S. possession, write to the tax department of that possession.
are provided in chapter 3 under the individual headings for each possession.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
You can email us at
. (The asterisk must be included in the
address.) Please put “Publications Comment
” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Ordering U.S. forms and publications.
to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response
within 10 days after your request is received.
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
If you have a tax question, check the information available on
or call 1-800-829-1040. We cannot answer tax questions sent to
either of the above addresses.
You can get the necessary possession tax forms at the tax office for the appropriate possession. The office addresses are
given in chapter 3.
Useful Items - You may want to see:
Tax Guide for U.S. Citizens and Resident Aliens Abroad
Foreign Tax Credit for Individuals
U.S. Tax Guide for Aliens
Form (and Instructions)
Planilla Para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito
Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico)
U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
Foreign Tax Credit
Exclusion of Income for Bona Fide Residents of American Samoa
Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)
Allocation of Individual Income Tax to the U.S. Virgin Islands
Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession