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taxmap/pubs/p570-000.htm#en_us_publink1000221145
Publication 570

Tax Guide  
for Individuals  
With Income  
From U.S.  
Possessions

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Future Developments(p1)

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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(p1)

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Form 1040 has been redesigned for 2018.(p1)
The new design uses a “building block” approach. Form 1040, which many taxpayers can file by itself, is supplemented with new Schedules 1 through 6. These additional schedules will be used as needed to complete more complex tax returns. For more information, see the Instructions for Form 1040.
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Forms 1040A and 1040EZ no longer available.(p1)
Forms 1040A and 1040EZ aren’t available to file your 2018 taxes. If you used one of these forms in the past, you will now file Form 1040. Some forms and publications that were released in 2017 or early 2018 (for example, Form W-2) may still have references to Form 1040A or Form 1040EZ. Please disregard those references.
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Deduction for personal exemptions suspended.(p1)
Beginning in 2018, you can't claim a personal exemption deduction for yourself, your spouse, or your dependents.
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Moving expense deduction suspended.(p1)
Beginning in 2018, the deduction for moving expenses is suspended unless you are a member of the U.S. Armed Forces who moves pursuant to a military order and incident to a permanent change of station. For more information, see Pub. 3, Armed Forces' Tax Guide.
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Changes to itemized deductions.(p2)
For 2018, there have been numerous changes to the itemized deductions that can be claimed on Schedule A (Form 1040). See the Schedule A (Form 1040) instructions for a complete list of changes.
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Standard deduction amount increased.(p2)
Beginning in 2018, the standard deduction amount has increased for all filers. See Standard deduction amount, later.
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Overall limitation on itemized deductions.(p2)
There is no longer an overall limitation on itemized deductions based on your adjusted gross income. However, there may be other limitations that impact the amount of itemized deductions you can claim on Schedule A (Form 1040).
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Additional child tax credit (ACTC).(p2)
For 2018, bona fide residents of Puerto Rico claiming the ACTC should be aware of the following changes.
  • The maximum amount of ACTC has increased to $1,400 per qualifying child.
  • Your qualifying child must have a social security number (SSN) valid for employment issued prior to the due date of your 2018 return (including extensions), or you can’t claim the ACTC on either your original or an amended tax return.
See the Instructions for the Form 1040-SS for more information.
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Maximum income subject to social security tax. (p2)
For 2018, the maximum amount of self-employment income subject to social security tax is $128,400. The amount will increase to $132,900 for 2019.
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Optional methods to figure net earnings. (p2)
For 2018, the maximum income for using the optional methods is $5,280. This amount will increase to $5,440 for 2019.

Reminders(p2)

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Self-employment tax.(p2)
Bona fide residents of a U.S. territory who have self-employment income generally must pay self-employment tax to the United States. Self-employment tax includes both social security and Medicare. Bona fide residents may be subject to U.S. self-employment tax even if they have no income tax filing obligation with the United States. See Self-Employment Tax in chapter 4 for more information.
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Additional Medicare Tax.(p2)
You may be required to pay Additional Medicare Tax. Also, you may need to report Additional Medicare Tax withheld by your employer. For more information, see Additional Medicare Tax under Special Rules for Completing Your U.S. Tax Return in chapter 4.
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Net Investment Income Tax.(p2)
The Net Investment Income Tax (NIIT) imposes a 3.8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments.
The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3.
Because bona fide residents of the CNMI, Guam, and the U.S. Virgin Islands generally do not have a federal income tax return filing obligation, the NIIT generally does not directly apply to them. These residents should contact their local territorial tax department for guidance on the possible mirrored application of the NIIT in these jurisdictions.
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Individual taxpayer identification numbers (ITINs) for aliens.(p2)
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 and the Instructions for Form W-7. Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). If you already have an ITIN, enter it wherever your SSN is requested on your tax return.
For more information, go to IRS.gov/ITIN.
EIC
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.
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Expired ITIN.(p2)
Generally, ITINs that have not been used on a federal tax return at least once in the last 3 consecutive years expired on December 31, 2018, and ITINs issued before 2013 with middle digits 73, 74, 75, 76, 77, 81, or 82 also expired at the end 2018. Affected taxpayers who expect to file a tax return in 2019 must submit a renewal application. For more information on how to renew an ITIN, go to IRS.gov/ITIN.
Deposit
ITINs with middle digits 70, 71, 72, 78, 79, or 80 that expired in 2016 and 2017 also can be renewed.
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Electronic filing. (p2)
You can e-file Form 1040-SS and Form 1040-PR. For general information about electronic filing, visit IRS.gov/Efile.
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Earned income credit (EIC).(p2)
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, certain U.S. 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 Pub. 596.
Deposit
If you claim the earned income tax credit (EITC) or the additional child tax credit (ACTC) on your tax return, the IRS must hold your refund until at least February 27—including the portion not associated with EITC or ACTC. To track your refund go to IRS.gov/Refunds, or download the IRS2Go mobile app.
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Form 8938, Statement of Specified Foreign Financial Assets.(p2)
If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938 when you file your U.S. income tax return with the IRS.
Even if you are required to file Form 8938, you may not have to report certain specified foreign financial assets on Form 8938. See Bona fide resident of a U.S. possession, in the Instructions for Form 8938 for more details.
For additional details, see the Instructions for Form 8938.
Deposit
If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS.
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Change of address.(p2)
If you change your mailing address, use Form 8822 to notify the IRS and U.S. possession tax administration, if appropriate. Mail Form 8822 to the IRS Service Center or U.S. possession tax administration address designated for your old address (see page 2 of Form 8822).
If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file.
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Photographs of missing children.(p2)
The IRS is a proud partner with the National Center for Missing and Exploited Children® (NMEC). Photographs of missing children 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.

taxmap/pubs/p570-000.htm#en_us_publink1000270868Introduction

This publication discusses how to treat income received from the following U.S. possessions on your tax return(s).
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 possessions.
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. Generally, this 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 possessions listed earlier, 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 earlier 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:
EIC
Information for individuals living or working in U.S. territories or possessions is available at IRS.gov/Individuals/International-Taxpayers/Individuals-Living-or-Working-in-US-Possessions.
Due date
If you need information on U.S. taxation, write to:



Internal Revenue Service
International Section   
Philadelphia, PA 19255-0725


If you need additional information on your tax obligations in a U.S. possession, write to the tax department of that possession. Their addresses are provided in chapter 3 under the individual headings for each possession.
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Comments and suggestions.(p3)

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We welcome your comments about this publication and your suggestions for future editions.
You can send us comments through IRS.gov/FormsComments. Or you can write to:

Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224


Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications.
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Ordering forms and publications.(p3)
Visit IRS.gov/FormsPubs to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms or call 800-829-3676 to order current and prior-year forms and instructions. Your order should arrive within 10 business days.
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Tax questions.(p3)
If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication, or call 800-829-1040.
You can get the necessary possession tax forms at the tax office for the appropriate possession. The office addresses are given in chapter 3.

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Useful items

You may want to see:


Publication
   3  Armed Forces' Tax Guide
 54  Tax Guide for U.S. Citizens and Resident Aliens Abroad
 514  Foreign Tax Credit for Individuals
 519  U.S. Tax Guide for Aliens
 976  Disaster Relief
Form (and Instructions)
 1040-PR: 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)
 1040-SS: U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
 1116: Foreign Tax Credit
 4563: Exclusion of Income for Bona Fide Residents of American Samoa
 4868: Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
 5074: Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)
 8938: Statement of Specified Foreign Financial Assets
 8689: Allocation of Individual Income Tax to the U.S. Virgin Islands
 8898: Statement for Individuals Who Begin or End Bona Fide Residence In a U.S. Possession
 8959: Additional Medicare Tax
 8960: Net Investment Income Tax—Individuals, Estates, and Trusts