Form 5074 - Allocation of Individual Income Tax to Guam or CNMI

Guam and the CNMI have their own tax systems, but residents are still subject to certain U.S. federal tax rules. The purpose of Form 5074 is to determine the portion of the individual's federal income tax that should be allocated to Guam or the CNMI.

Individuals who are residents of Guam or the CNMI and also have income from the United States should use this form to allocate their federal income tax liability. This form is filed with the individual's U.S. federal income tax return.