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Index of Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions
A B C D E F G H I M N P Q R S T U V W
A
Additional child tax credit, Additional child tax credit.
Aliens:
Nonresident, See: specific possession
Resident, See: specific possession
American Samoa:
Form 4563, Form 4563.
Armed forces, U.S.:
Bona fide residence, Special rule for members of the U.S. Armed Forces.
Earned income credit, Earned income credit., U.S. Armed Forces.
Source of income, U.S. Armed Forces.
See also: specific possession
Assistance, See: Tax help
B
Bona fide residence:
Closer connection, Closer Connection
Year of move, Special Rules in the Year of a Move, Exception for Year of Move
Presence test, Presence Test
Charitable sports event, Charitable Sports Event
Child, defined, Any day you are outside of the relevant possession...
Nonresident aliens, Special rule for nonresident aliens.
Possession, days in, Days of presence in a possession.
Qualifying medical treatment, Qualifying Medical Treatment
Significant connection, Significant Connection
Student, Student
U.S., days in, Days of presence in the United States.
Reporting change in residency status, Reporting a Change in Bona Fide Residence, Who Must File
Penalty for not reporting, Penalty for Not FilingForm 8898
Tax home, Tax Home
Exceptions, Exceptions
Government officials, Students and Government Officials
Seafarers, Seafarers
Students, Students and Government Officials
Year of move, Special Rules in the Year of a Move, Year of Move
Tests to meet, Meet the presence test,
U.S. armed forces, Special rule for members of the U.S. Armed Forces.
Year of move, Special Rules in the Year of a Move
Puerto Rico, Puerto Rico
C
Change in residency status, reporting:
Penalty for not reporting, Penalty for Not FilingForm 8898
Change of address, Change of address.
Charitable sports event, Charitable Sports Event
Child tax credit, additional, Additional child tax credit.
Closer connection, Closer Connection
Comments on publication, Comments and suggestions.
Commonwealth of Puerto Rico, The Commonwealthof Puerto Rico
Commonwealth of the Northern Mariana Islands (CNMI):
Form 5074, Form 5074.
Compensation for labor or personal services, Compensation for Labor or Personal Services
Alternative basis, Alternative basis.
Multi-year compensation, Multi-year compensation.
Time basis, Time basis.
D
Deductions:
IRA contribution, Individual retirement arrangement (IRA) deduction.
Itemized deductions, Itemized Deductions
Moving expenses:
U.S. return, Moving expense deduction.
See also: specific possession
Personal exemptions, Personal Exemptions
Self-employment tax, one-half of, Self-employment tax deduction.
Standard deduction, Standard Deduction
U.S. return with excluded income, Deductions if Possession Income Is Excluded
Dispositions of certain property, special rules for, Special rules for gains from dispositions of certain property.
Dividends, Dividends.
Double taxation:
Credit or refund, Credit or Refund
E
Earned income credit, Earned income credit.
Effectively connected income, Effectively Connected Income
Exemptions, deduction for, Personal Exemptions
Extension of time to file:
U.S. return, Extensions of Time To File
USVI, Extensions of time to file.
F
Form:
1040-ES, Estimated Tax
1040-PR, Self-Employment Tax, If you are not required to file a U.S. income...
1040-SS, Self-Employment Tax, If you have no U.S. filing requirement, but..., If you have no U.S. filing requirement, but..., You generally do not have to file with the..., If you have no U.S. filing requirement, but..., If you are not required to file a U.S. income..., If you are not required to file a U.S. tax...
1040INFO, Form 1040INFO.
1040NR, A U.S. tax return (Form 1040NR) according..., A U.S. tax return (Form 1040NR) reporting...
1040X, Credit or Refund
1116, Foreign Tax Credit if Possession Income Is Excluded, If you are not a bona fide resident, enter..., If you report government wages on both your...
3903, Moving expense deduction., If you are not a bona fide resident, enter..., If you are not a bona fide resident, enter..., If you are not a bona fide resident, enter..., If your move was to the United States, complete..., If your move was to the United States, complete...
4563, Form 4563.
4563, illustrated example, Form 4563, page 1 for John Black, Illustrated Exampleof Form 4563
4868, Extensions of time to file., Automatic 6-Month Extension
5074, Form 5074., If you are not a bona fide resident, enter..., Form 5074., If you are not a bona fide resident, enter...
5074, illustrated example, Form 5074, for Tracy Grey, Illustrated Exampleof Form 5074
8689, Form 8689., If you are not a bona fide resident, enter...
8689, illustrated example, Illustrated Exampleof Form 8689, Part IV is used to show payments of income..., Form 8689, page 1 for Gerald and Lily Smith
8822, Change of address.
8898, Reporting a Change in Bona Fide Residence
Schedule A (Form 1040), Those that apply specifically to income subject...
Schedule SE (Form 1040), Self-Employment Tax
W-7, IRS individual taxpayer identification numbers (ITINs) for aliens.
Free tax services, How To Get Tax Help
G
Government employees, U.S., See: specific possession
Guam:
Form 5074, Form 5074.
H
Help, See: Tax help
I
Inconsistent tax treatment:
Credit or refund, Credit or Refund
Individual taxpayer identification number (ITIN), IRS individual taxpayer identification numbers (ITINs) for aliens.
Interest income, Interest income.
Inventory:
Sales or other dispositions of, Inventory.
Investment income, Investment Income
Itemized deductions, Itemized Deductions
M
Medical treatment, qualifying, Qualifying Medical Treatment
More information, See: Tax help
Moving expense deduction:
U.S. return, Moving expense deduction.
See also: specific possession
Mutual agreement procedure, Double Taxation
N
Nonresident alien, See: specific possession
Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands
P
Paying your taxes, Paying Your Taxes
Penalty:
Failure to report change in residency status, Penalty for Not FilingForm 8898
Pension income, Pensions.
Permanent home, Permanent home.
Personal exemptions, deduction for, Personal Exemptions
Personal property:
Sales or other dispositions of, Personal property.
Possession source income:
Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards
Effectively connected income, Effectively Connected Income
Grants, Scholarships, Fellowships, Grants, Prizes, and Awards
Investment income, Investment Income
Labor or personal services, Compensation for Labor or Personal Services
Pensions, Pensions.
Sales or other dispositions of property, Sales or Other Dispositions of Property
Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards
Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession., Compensation for Labor or Personal Services
Services performed wholly within a possession, Services performed wholly within a relevant possession., U.S. Armed Forces.
U.S. armed forces, U.S. Armed Forces.
U.S. income rule, U.S. income rule.
Possessions, list of, American Samoa., Baker Island,
Presence test:
Charitable sports event, Charitable Sports Event
Child, defined, Any day you are outside of the relevant possession...
Nonresident aliens, Special rule for nonresident aliens.
Possession, days in, Days of presence in a possession.
Qualifying medical treatment, Qualifying Medical Treatment
Significant connection, Significant Connection
Permanent home, Permanent home.
Student, Student
U.S., days in, Days of presence in the United States.
Publications, See: Tax help
Q
Qualifying medical treatment, Qualifying Medical Treatment
R
Real property:
Sales or other dispositions of, Real property.
Reminders:
Third party designee, Third party designee.
Rental income, Rental income.
Resident alien, See: specific possession
Royalty income, Royalties.
S
Self-employment tax:
U.S. return, Self-Employment Tax
See also: specific possession
Self-employment tax deduction, Self-employment tax deduction.
Services performed wholly within a possession, Services performed wholly within a relevant possession., U.S. Armed Forces.
Significant connection, Significant Connection
Special rules for filing, See: specific possession
Special rules for gains from dispositions of certain property, Special rules for gains from dispositions of certain property.
Sports event, charitable, Charitable Sports Event
Standard deduction, Standard Deduction
Student, Student
Suggestions for publication, Comments and suggestions.
T
Tables:
U.S. filing requirements for most taxpayers (Table 4-1), This table lists the amount of gross income, based on filing status and age, necessary before you need to file a return.
U.S. source of income (Table 2-1), (Figure)
TTY/TDD information, How To Get Tax Help
U
U.S. armed forces:
Bona fide residence, Special rule for members of the U.S. Armed Forces.
Earned income credit, Earned income credit., U.S. Armed Forces.
Source of income, U.S. Armed Forces.
See also: specific possession
U.S. Government employees, See: specific possession
U.S. income rule, U.S. income rule.
U.S. return, possession income excluded on, Special Rules for Completing YourU.S. Tax Return
U.S. taxation of possession income, to get information on, (Introduction)
U.S. Virgin Islands (USVI), The U.S. Virgin Islands
V
Virgin Islands, U.S., The U.S. Virgin Islands
W
When to file:
U.S. return, When To File
See also: specific possession
Where to file:
U.S. return, Where To File
See also: specific possession
Which return to file, See: specific possession
Who must file:
U.S. return, Who Must File
See also: specific possession