Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Bona Fide Residents of American Samoa or Puerto Rico
If you are a nonresident alien who is a bona fide
resident of American Samoa
or
Puerto Rico
for the entire tax year, you generally are taxed the same as
resident aliens. You should file Form 1040 and report all income from sources
both in and outside the United States. However, you can exclude the income
discussed in the following paragraphs.
For tax purposes other than reporting income, however, you will be treated as a
nonresident alien. For example, you are not allowed the standard deduction, you
cannot file a joint return, and you are not allowed a deduction for a dependent
unless that person is a citizen or national of the United States. There are also
limits on what deductions and credits are allowed.
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