Northern Mariana Islands Income Taxes and Tax Forms

Does the Commonwealth of Northern Mariana Islands Have Income Tax?

The Commonwealth Northern Mariana Islands has its own tax system that is based partially on the tax system of United States with similar tax rates and tax laws, and partially based on their own taxes levied by the local government. Individuals that get income from the Northern Mariana Islands either file and pay taxes with the local Northern Mariana Islands or with the U.S. Federal government, depending on their residency status.

Do I Have to File a Tax Return for the Northern Mariana Islands?

A person who is bona fide resident of the Commonwealth of Northern Mariana Islands for the whole year should file his or her tax return with the Commonwealth.

If you are a citizen of the Commonwealth of the Northern Mariana Islands either born or naturalized in the Northern Mariana Islands but not a United States citizen or a resident alien, file your taxes with the Northern Mariana Islands.

Do I have to file a U.S. Tax Return?

Any U.S. citizen that is not a bona fide resident of the Northern Mariana Islands or a resident alien, you should file your tax return with the United States, submitting Form 1040. You should report all income from any source in the world. Along with your tax return, you should also file  Form 5074- Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands.

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If you are a nonresident alien that is not a bona fide resident of the Northern Mariana Islands, then you must file a tax return with the Commonwealth of Northern Mariana Islands listing your income earned on the Northern Mariana Islands. You must also file a tax return with the United States government, reporting all income from the United States in Form 1040NR(Learn how to file Form 1040NR).

 

For more information, including any other forms you may need to file, see IRS Publication 570.

Where is my United States Federal Tax Refund?

U.S. States:
Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | Delaware | District of Columbia | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | South Dakota | Tennessee | Texas | Utah | Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming

U.S. territories and protectorates:
American Samoa | Guam | Northern Mariana Islands | Puerto Rico | U.S. Virgin Islands

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