Form 5074 (Rev. 12-99) Page 2

This Section for IRS Use Only

Income tax reported on tax return. Include any recapture of education credits 33

Credit for child and dependent care expenses

33

34

Credit for the elderly or the disabled

34

36

Foreign tax credit

47

37

Other credits

36

37

Add lines 34 through 40 41

38

Subtract line 41 from line 33. If the result is zero or less, enter -0- 42

39

40

Alternative minimum tax

40

41

Tax on IRAs, other retirement plans, and MSAs

42

43 43

Other Chapter 1 taxes. Include any tax from Form 4970

44

Taxes to be allocated. Add lines 42 through 45 

45

Guam CNMI

46

Divide the amount on page 1, line 27, 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 46 by line 47

Enter the amount from page 1, line 32

Net tax due. Subtract line 49 from line 48

47 47

35

Adoption credit

35

Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue

laws of the United States. You are required to give us the

information. We need it to ensure that you are complying

with these laws and to allow us to figure and collect the right

amount of tax.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

You are not required to provide the information requested

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books

or records relating to a form or its instructions must be

retained as long as their contents may become material in

the administration of any Internal Revenue law. Generally, tax

returns and return information are confidential, as required by

section 6103.

If you have comments concerning the accuracy of these

time estimates or suggestions for making this form simpler,

we would be happy to hear from you. See the Instructions

for Form 1040.

Recordkeeping 2 hr., 57 min.

Learning about the 

law or the form 8 min.

Preparing the form 49 min.

Copying, assembling, and

sending the form to the IRS 17 min.

Sources of income. The rules for determining the sources of

income are discussed in detail in sections 861 through 865.

Penalty for failure to furnish information. If you do not

furnish the information we require, you may have to pay a

penalty of $100 for each failure unless you can show your

failure was due to reasonable cause and not willful neglect.

This penalty is in addition to any criminal 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 of which you are a citizen.

Additional information. For more details, see Pub. 570, Tax

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

get Pub. 570, see Quick and Easy Access to Tax Help and

Forms in the Instructions for Form 1040.

● If 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.

The United States

Guam

CNMI

Internal Revenue Service Center

Philadelphia, PA 19255

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, at the end of the tax

year you were a

resident of...

THEN file that jurisdiction’s

tax return with the...

Education credits

Child tax credit

48

49

50

38

39

44

45

46

48

49

50

48

49

50

Form 5074 (Rev. 12-99)