U.S. Virgin Islands Income Taxes and Tax Forms
U.S. Virgin Islands
Filing a Virgin Islands Tax Return
The U.S. Virgin Islands have their own tax system that is based on the tax rates and tax laws of the United States tax system. If you are a bona fide resident of the U.S. Virgin Islands for the entire tax year, then you must file a U.S. Virgin Islands tax return, regardless of whether you are also a U.S. citizen, U.S. resident alien, or nonresident alien.
Filing a U.S. Tax Return
If you are not a bona fide resident of the U.S. Virgin Islands for the entire tax year, but you are a U.S. citizen or a resident alien, then you must file a United States tax return (how to file IRS tax Form 1040). If you have income from sources located in the U.S. Virgin Islands or income effectively associated with the conduct of a business or a trade in the U.S. Virgin Islands, then you must also file a U.S. Virgin Islands return with the same information as the U.S. tax return. Form 8689 can be used to determine the amount of tax owed to U.S. Virgin Islands.
You can prepare your U.S. Tax Return Online by clicking the button below:
Start United States Federal Tax Return
If you are a nonresident alien, and are not a bona fide resident of the U.S. Virgin Islands for the entire tax year, then you must file a Virgin Islands tax return, listing only your U.S. Virgin Islands income, AND you must file a U.S. nonresident tax return (Form 1040NR), reporting only your U.S. source income, following the instructions for Form 1040NR.
For more information, including special rules and any other forms you may need to file, consult IRS Publication 570 - Tax Guide for Individuals With Income From U.S. Possessions.
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Where is my United States Federal Tax Refund?
See other U.S. States, Territories, and Protectorates.