Allocation of Individual Income Tax to Guam or the

Commonwealth of the Northern Mariana Islands (CNMI) Form 5074 

 Attach to Form 1040. Department of the Treasury

Internal Revenue Service

Name(s) shown on Form 1040 Your socia

Guam 

Income From Guam or the CNMI Reported on Form 1040

1 Wages, salaries, tips, etc. 1

2 Taxable interest 2

3 Ordinary dividends 3

4 Taxable refunds, credits, or offsets of state and local income taxes 4

5 Alimony received 5

6 Business income or (loss) 6

7 Capital gain or (loss) 7

8 8

9

Other gains or (losses)

9

10

IRA distributions (taxable amount)

10

11

Pensions and annuities (taxable amount)

11

12

Rental real estate, royalties, partnerships, S corporations, trusts, etc.

12

13

Farm income or (loss)

13

14

Unemployment compensation

14

15

Social security benefits (taxable amount)

15

16

Other income. List type and amount 

16 Total income. Add lines 1 through 15 

Adjusted Gross Income From Guam or the CNMI Reported on Form 1040

19

Moving expenses

19

21

Penalty on early withdrawal of savings

21

22

Alimony paid

22

23

IRA deduction

23

24

Student loan interest deduction

24

25

Tuition and fees deduction

25

26

Add lines 17 through 28

26

27

Adjusted gross income. Subtract line 29 from line 16 

27

Payments of Income Tax to Guam or the CNMI

35 35

31 Payments on estimated tax return filed with Guam or the CNMI

Income tax withheld from your wages while employed by the U.S.

Government as a civilian in Guam or the CNMI

31

32

Income tax withheld from your wages while employed as a member of

the U.S. Armed Forces in Guam or the CNMI

32

33

Income tax withheld from your wages earned in Guam or the CNMI other

than amounts on lines 31 through 33

33

34

Total payments. Add lines 31 through 34 

34

Instructions

Part III

Part I

Part II

Cat. No. 42243X

20

Self-employed health insurance deduction

20

Section references are to the Internal Revenue Code.

What’s New

28 28

For Paperwork Reduction Act Notice, see back of form.

One-half of self-employment tax

17 Educator expenses

18

Health savings account deduction

17

18

Certain business expenses of reservists, performing artists, and fee-basis

government officials

Self-employed SEP, SIMPLE, and qualified plans

29 29

30 30

● For tax years ending after October 22, 2004, you generally file your

income tax return with Guam or the CNMI only if you are a bona fide

resident of the possession for the entire tax year. See Where to file

on page 2. Also, the rules for determining bona fide residence have

changed. See Pub. 570 for information about the

● If, in tax year 2001 or later, you become or ce

fide resident of a U.S. possession, you may be r

8898, Statement for Individuals Who Begin or En

Residence in a U.S. Possession. The penalty for 

the required information is $1,000. For details, se

for Form 8898.
Form 5074 (2005) 

This Section is for IRS Use Only

Income tax reported on Form 1040. Include any recapture of education credits 36

Credit for child and dependent care expenses

36

39

Credit for the elderly or the disabled

37

41

Foreign tax credit

53

42

Credits from Forms 8396 and 8859

39

40

Add lines 39 through 47 48

41

Subtract line 48 from line 38. If the result is zero or less, enter -0- 49

42

46

44

45

Additional tax on IRAs, other qualified retirement plans, etc.

46

50

48

Other Chapter 1 taxes. Include any tax from Form 4970

49

Taxes to be allocated. Add lines 49 through 51 

50

51

Divide the amount on page 1, line 30, by the adjusted gross income

reported on Form 1040. Enter the result as a decimal (rounded to

at least three places) . 

Tax allocated to Guam or the CNMI. Multiply line 52 by line 53

Enter the amount from page 1, line 35

Tax due. Subtract line 55 from line 54

53

40

Adoption credit

38

Paperwork Reduction Act Notice. We ask for th

this form to carry out the Internal Revenue laws o

You are required to give us the information. We n

that you are complying with these laws and to al

collect the right amount of tax.

The average time and expenses required to co

from will vary depending on individual circumstan

estimated averages, see the instructions for your 

You are not required to provide the information 

form that is subject to the Paperwork Reduction 

displays a valid OMB control number. Books or r

form or its instructions must be retained as long 

may become material in the administration of any 

law. Generally, tax returns and return information 

required by section 6103.

If you have suggestions for making this form s

happy to hear from you. See the instructions for 

return.

Sources of income. The rules for determining th

are explained in sections 861 through 865 and se

Penalty for failure to provide information. If yo

required information, you may have to pay a $1,0

failure unless you can show the failure was due t

and not willful neglect. This penalty is in addition 

penalty provided by law.

● If you are a citizen but were not a resident of one of these

jurisdictions at the end of your tax year, file your income tax return

with the jurisdiction where you are a citizen.

Additional information. For more details, see Pu

for Individuals With Income From U.S. Possessio

see Quick and Easy Access to Tax Help and Form

Instructions for Form 1040.

● If you are married filing jointly, file your return in the jurisdiction of

the spouse with the higher adjusted gross income (without regard to

community property laws) for the tax year.

Where to file. Attach this form to your income tax return. Then, use

this chart to see where to file.

Resident of the 

United States (other than a

bona fide resident of Guam

or the CNMI)

Bona fide resident of 

Guam

Bona fide resident

of the CNMI

Internal Revenue Service Center

Philadelphia, PA 19255-0215

USA

Department of Revenue and Taxation

Government of Guam

P.O. Box 23607

GMF, GU 96921

Division of Revenue and Taxation

Commonwealth of the Northern

Mariana Islands

P.O. Box 5234, CHRB

Saipan, MP 96950

IF, for the entire tax year,

you were a . . .

THEN file that jurisdiction’s tax

return with the . . .

Education credits

Child tax credit

54

55

56

44

45

51

52

54

55

56

Alternative minimum tax

Add lines 36 and 37

37

38

52

53

54

55

56

43 Retirement savings contributions credit 43

47 Other credits 47

Who must file. Use this form if all three of the following apply.

1. You file a U.S. income tax return on Form 1040.

3. At least $5,000 of the gross income on your return is from Guam

or CNMI sources.

These requirements apply whether you file a single or joint return.

2. You report adjusted gross income of $50,000 or more.

Guam 

Purpose of form. This form provides information to the United

States so the IRS can figure the individual income tax that is due to

Guam or the CNMI.