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

Student loan interest deduction

19

21

One-half of self-employment tax

21

22

Self-employed health insurance deduction

22

23

Self-employed SEP, SIMPLE, and qualified plans

23

24

Penalty on early withdrawal of savings

24

25

Alimony paid

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

Moving expenses

20

Section references are to the Internal Revenue Code.

What’s New

28 28

For Paperwork Reduction Act Notice, see back of form.

Tuition and fees deduction

17 Educator expenses

18

IRA deduction

17

18

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

government officials

Health savings account deduction

29 29

30 30

Purpose of form. This form provides inform

United States so the IRS can figure the ind

that is due to Guam or the CNMI.

● 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 c

570 for information about these rules.

● The penalty for not providing the required 

Form 5074 has increased to $1,000 for eac
Form 5074 (2004) 

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 

information on this form to carry out the Int

laws of the United States. You are required 

information. We need it to ensure that you a

with these laws and to allow us to figure an

amount of tax.

The time needed to complete and file this 

depending on individual circumstances. The 

average time is:

You are not required to provide the inform

on a form that is subject to the Paperwork 

unless the form displays a valid OMB contr

or records relating to a form or its instructio

retained as long as their contents may beco

the administration of any Internal Revenue l

returns and return information are confident

section 6103.

If you have comments concerning the acc

time estimates or suggestions for making th

we would be happy to hear from you. See t

for Form 1040.

Recordkeeping 

Learning about the 

law or the form 

Preparing the form 

Copying, assembling, and

sending the form to the IRS 

Sources of income. The rules for determining the sources of

income are explained in sections 861 through 865 and

section 937.

Penalty for failure to provide information

provide the required information, you may h

$1,000 penalty for each failure unless you c

failure was due to reasonable cause and no

This penalty is in addition to any criminal p

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, s

Guide for Individuals With Income From U.S

get Pub. 570, see Quick and Easy Access to 

Forms in the 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