CNMI Nonresident Alien Income Tax Return

Transcription

1 Form 00R-CM CMI onresident lien Income Tax Return 08 Department of Finance Division of Revenue and Taxation For the year January December, 08, or other tax year beginning, 08, and ending, 0 Commonwealth of the orthern Mariana Islands Identifying number (see instructions) Please print or type Present home address (number, street, and apt. no., or rural route). If you have a P.O. box, see instructions. pt. no. Check if: Individual state or Trust Foreign country name Foreign province/state/county Foreign postal code Filing Status Check only one box. Dependents If more than four dependents, see instructions and check here. Income Connected With CMI Trade/ Business ttach Form(s) W-, 0-S, SS-0S, RRB-0S, and 888- here. lso attach Form(s) 099-R if tax was withheld. djusted Gross Income Tax and Credits Reserved Single nonresident alien Reserved Dependents: (see instructions) () First name Last name () Dependent s identifying number Reserved Married nonresident alien Qualifying widow(er) (see instructions) Child s name () Dependent s relationship to you () Child tax credit 8 Wages, salaries, tips, etc. ttach Form(s) W a Taxable interest a b Tax-exempt interest. Do not include on line 9a b 0a Ordinary dividends a b b.. Scholarship and fellowship grants. ttach Form(s) 0-S or required statement (see instructions) Business income or (loss). ttach Schedule C or C-Z (Form 00) Capital gain or (loss). ttach Schedule D (Form 00) if required. If not required, check here Other gains or (losses). ttach Form Reserved b a IRs, pensions and annuities a b Taxable amount (see instructions) b 8 Rental real estate, royalties, partnerships, trusts, etc. ttach Schedule (Form 00) Farm income or (loss). ttach Schedule F (Form 00) Unemployment compensation Other income. List type and amount (see instructions) Total income exempt by a treaty from page, Schedule OI, Item L ()(e) Combine the amounts in the far right column for lines 8 through. This is your total ducator expenses (see instructions) Health savings account deduction. ttach Form 8889 Moving expenses for members of the rmed Forces. ttach Form 90 Deductible part of self-employment tax. ttach Schedule S (Form 00) Self-employed health insurance deduction (see instructions) 9 0 Penalty on early withdrawal of savings Scholarship and fellowship grants excluded IR deduction (see instructions) Student loan interest deduction (see instructions).... dd lines through djusted gross income. Subtract line from line mount from line (adjusted gross income) Itemized deductions from page, Schedule, line xemptions for estates and trusts only (see instructions) Credit for other dependents } For Disclosure, Privacy ct, and Paperwork Reduction ct otice, see instructions. Form 00R-CM (08)

2 Form 00R-CM (08) Page 0 dd lines through Tax and Taxable income. Subtract line 0 from line. If zero or less, enter Credits Tax (see instructions). Check if any from Form(s): a 88 b 9 c lternative minimum tax (see instructions). ttach Form xcess advance premium tax credit repayment. ttach Form dd lines,, and Foreign tax credit. ttach Form if required.... Credit for child and dependent care expenses. ttach Form 8 Retirement savings contributions credit. ttach Form Child tax credit and credit for other dependents (see instructions) 9 0 Residential energy credits. ttach Form Other credits from Form: a 800 b 880 c dd lines through. These are your total credits Subtract line from line. If zero or less, enter Self-employment tax. ttach Schedule S (Form 00) Unreported social security and Medicare tax from Form: a b 899 Other Taxes Payments Made to the CMI Refund mount You Owe 8 Transportation tax (see instructions) a Household employment taxes from Schedule H (Form 00) a b 9b 0 Taxes from: a Form 899 b Instructions; enter code(s) 0 total tax. dd lines through MTIT withheld from: a Form(s) W-CM and a b Form(s) b c Form(s) c d d Form(s) 0-S estimated tax payments and amount applied from 0 return dditional child tax credit. ttach Schedule et premium tax credit. ttach Form xcess social security and tier RRT tax withheld (see instructions) 8 Credit for federal tax on fuels. ttach Form Credits from Form: a 9 b Reserved c 888 d 9 0 Credit for amount paid with Form 00-C dd lines a through 0. These are your total payments If line is more than line, subtract line from line. This is the amount you overpaid mount of line you want refunded to you. If Form 8888 is attached, check here mount of line you want applied to your 09 estimated tax mount you owe. Subtract line from line. For details on how to pay, see instructions stimated tax penalty (see instructions) Third Party Designee Sign Here Keep a copy of this return for your records. Do you want to allow another persion to discuss this return with the Division of Revenue and Taxation? See instructions Designee s name Phone no. umber (PI) Yes. Complet below. Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation in the CMI Daytime phone number ( ) o. Paid Preparer Use Only Print/Type preparer s name Preparer s signature Date Firm s name Check if self-employed Firm s I PTI Firm s address Phone no. Form 00R-CM (08)

3 Form 00R-CM (08) Page Schedule Itemized Deductions (see instructions) 0 Taxes You Paid State and local income taxes a State and local income taxes a Gifts to CMI Charities If you made a gift and received a benefit in return, see instructions. Casualty and Theft Losses Other Itemized Deductions b nter the smaller of line a and $0,000 ($,000 if married).. Gifts by cash or check. If you made any gift of $0 or more, see instructions Other than by cash or check. If you made any gift of $0 or more, see instructions. You must attach Form 88 if the amount of your deduction is over $ Carryover from prior year dd lines through Casualty or theft loss(es) from a federally declared disaster (other than net qualified disaster (losses). ttach Form 8 and enter the amount from line 8 of that form. See instrucions.. Other - from list in instructions. List type and amount b Total Itemized Deductions 8 dd the amounts in the far right column for lines b through. lso, enter the amount on Form 00R-CM, line Form 00R-CM (08)

4 Form 00R-CM (08 ) Page a c ature of income Dividends and dividend equivalents: Dividends paid by CMI Corporations a Dividends paid by foreign corporations b Interest: c Mortgage a Paid by foreign corporations b Other c Industrial royalties (patents, trademarks, etc.) Motion picture or T.V. copyright royalties Other royalties (copyrights, recording, publishing, etc.) Real property income and natural resources royalties Pensions and annuities Capital gain from line 8 below Gambling Residents of Canada only. nter net income in column (c). If zero or less, enter -0-. Winnings Dividend equivalent payments received with respect to section 8(m) transactions (see instructions) nter amount of income under the appropriate rate of tax (see instructions) (a) 0% (b) % (c) 0% Losses c Gambling winnings Residents of countries other than Canada. ote. Losses not allowed Other (specify) dd lines a through in columns (a) through (d) Multiply line by rate of tax at top of each column Tax on income not effectively connected with a CMI trade or business. dd c olumns (a) through (d) of line. nter the total here and on Form 00R-CM line Capital Gains and Losses From Sales or xchanges of Property (d) Other (specify) % % nter only the capital gains and losses from property sales or exchanges that are from sources within the CMI connected with a CMI business. Do not include a gain or loss on disposing of a CMI real property interest; report these gains and losses on Schedule D (Form 00). Report property sales or (a) Kind of property and description (if necessary, attach statement of descriptive details not shown below) (b) Date acquired (mo., day, yr.) (c) Date sold (mo., day, yr.) (d) Sales price (e) Cost or other basis (f) LOSS If (e) is more than (d), subtract (d) from (e) (g) GI If (d) is more than (e), subtract (e) from (d) connected with a CMI business on Schedule D (Form 00), Form 9, or both. dd columns (f) and (g) of line ( ) 8 Combine columns (f) and (g) of line. nter the net gain here and on line 9 above (if a loss, enter -0-) 8 Form 00R-CM (08)

5 Form 00R-CM (08) Page Schedule OI Other Information (see instructions) nswer all questions B Of what country or countries were you a citizen or national during the tax year? In what country did you claim residence for tax purposes during the tax year? C Have you ever applied to be a green card holder (lawful permanent resident) of the United States? Yes o D Were you ever:. U.S. citizen? Yes o. green card holder (lawful permanent resident) of the United States? Yes o If you answer Yes to () or (), see Pub. 9, chapter, for expatriation rules that apply to you. If you had a visa on the last day of the tax year, enter your visa type. If you did not have a visa, enter your U.S. immigration status on the last day of the tax year. F Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? Yes o If you answered Yes, indicate the date and nature of the change. G List all dates you entered and left the CMI during 08 (see instructions). ote. If you are a resident of Canada or Mexico D commute to work in the CMI at frequent intervals, check the box for Canada or Mexico and skip to item H Canada Mexico Date entered the CMI mm/dd/yy Date departed the CMI mm/dd/yy Date entered the CMI mm/dd/yy Date departed the CMI mm/dd/yy H Give number of days (including vacation, nonworkdays, and partial days) you were present in the CMI during: 0, 0, and 08. I Yes o... J Yes o If Yes, did the trust have a CMI or foreign owner under the grantor trust rules, make a distribution or loan to a CMI person, or receive a contribution from a CMI person? Yes o K Did you receive total compensation of $0,000 or more during the tax year? Yes o If Yes, did you use an alternative method to determine the source of this compensation? Yes o L Income xempt from Tax If you are claiming exemption from income tax under a CMI income tax treaty with a foreign country, complete () through () below. See Pub. 90 for more information on tax treaties.. nter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the treaty (a) Country (b) Tax treaty article (c) umber of months claimed in prior tax years (d) mount of exempt income in current tax year (e) Total. nter this amount on Form 00R-CM, line. Do not enter it on line 8 or line Were you subject to tax in a foreign country on any of the income shown in (d) above? Yes o..... Yes o If Yes, attach a copy of the Competent uthority determination letter to your return. M Check the applicable box if:. with a CMI trade or business under section 8(d). See instructions You have made an election in a previous year that has not been revoked, to treat income from real property located in the CMI as Form 00R-CM (08)

6 DIVISIO OF RVU D TXTIO COMMOWLTH OF TH ORTHR MRI ISLDS COMM OW LTH OF TH ORTHR MR I ISLDS (For Form 00R-CM) Your first name and initial UL WG D SLRY D RIGS TX RTUR (See supplemental instructions) Last name D Social security number P R T M T O F F I C 08 If a joint return, spouse s first name and initial Last name Spouse s social security number Home address (number and Street). City, town or post state, and ZIP code. pt. o. IMPORTT! You must enter your SS(s) above PRT WG D SLRY TX COMPUTTIO CMI wages and salaries from Form(s) W- and W-CM Other CMI wages and salaries not included in line Total CMI wages and salaries. dd lines and mount on line not subject to the wage and salary tax (attach Schedule WSD) CMI wages and salaries. Subtract line from line nnual wage and salary tax PRT B RIGS TX COMPUTTIO Gain from the sale of personal property One half of the gain from the sale of real property One half of the net income from leasing of real property Interest, dividends, rents, royalties a Gross winnings from any gaming, lottery, r etc b Less amount excludable (attach Form(s) W-G) c Balance. Subtract line b from line a Other income subject to the MTIT, unless excludable under the earnings tax Total income subject to the earnings tax. dd lines thru, c, and nnual earnings tax a b c 8 PRT C TOTL CHPTR TX DU/(OVRPYMT) Wage and salary tax and earnings tax. dd line part and line 8 part B ducation tax credit (attach Schedule TC) Tax after education tax credit Subtract line from line, but not less than zero nter total wage and salary tax and earnings tax withheld and amount paid in Combined wage and salary and earnings tax due or overpaid. Subtract line from line. If negative, enclose with parenthesis COMPLT OS-0 -COMPUTTIO OF O-RFUDBL CRDIT D PPLICTIO FOR RBT O CMI SOURC TX BFOR COMPLTIG PRT D PRT D CHPTR TX D RBT OFFST Chapter tax underpayment after non-refundable credit. nter amount from Schedule OS-0, line, part B Chapter tax overpayment after non-refundable credit. nter amount from Schedule OS-0, line 0, part B Rebate offset amount. nter amount from Schedule OS-0, line, part B Chapter liability or (overpayment) after rebate offset amount. dd lines through Tax on overpayment of credits stimated tax penalty Total Chapter liability or (overpayment). dd lines, and ( ( ) ) Page

7 UL WG D SLRY D RIGS TX RTUR Page PRT COMBID DU OR (OVRPYMT) Total amount due or (overpaid). dd line PRT C and line of PRT D. If negative, enclose amount in parenthesis ( ) If line is an overpayment, enter amount you want credited to your 09 TIMTD TX.... et (overpaid) dd lines and of this part. This is your refund/rebate..... ( ) If there is amount due on Part, line above: Offset against the dditional Child Tax Credit (CTC) on Part F and/or the Refundable merican Opportunity Credit (ROC) on Part G below, if any. Please complete those parts to determine your remaining tax due. Otherwise, pay this amount. If there is remaining tax due and the return is filed and/or the tax is paid after the due date, tax due is subject to penalty and interest charges. Use the Penalties and Interest Worksheet below to calculate your penalties and interest. Please include these charges in your payment; otherwise, the Division of Revenue and Taxation will bill you. Penalties and Interest Worksheet. nter the amount from Part, line.. nter the sum of Part D, line, Part F, line and Part G, line.. If line is greater than line, subtract line from line. Otherwise, stop here. There are no penalties. Failure to pay penalty *. Failure to file penalty * *. Calculate interest at prevailing rates as published by the IRS from the due date until the tax and penalties are fully paid. Total penalties and interest. dd lines, and. When making your payment, include this amount with the tax due shown on Part, line * Multiply the amount on line by 0.% for each month or fraction of a month until the date that all taxes, failure to pay penalties and interest have been paid. * * Multiply the amount on line by.% for each month or fraction of a month until the date that all taxes, failure to file penalties and interest have been paid. PRT F dditional Child Tax Credit Computation (attach Schedule 88) Special otice This part is provided to enable the Division of Revenue and Taxation to process your claim of the dditional Child Tax Credit (CTC) Schedule 88. Please note that the CTC is being paid by the United States Treasury. The Division of Revenue and Taxation is only facilitating your CTC claim as agreed upon between the CMI Department of Finance and the United States Treasury. By applying for the CTC refund and allowing it to be processed by the Division of Revenue and Taxation, you are giving the Division of Revenue and Taxation authorization to release tax information to the Internal Revenue Service (IRS). See Supplemental Instructions for Part F, line regarding rebate offset amount. dditional Child Tax Credit. nter the amount from line of Schedule nter the amount due, if any from line, Part above dditional Child Tax Credit refund. Subtract line from line, but not less than zero mount you still owe. If line is greater than line Subtract line from line, otherwise enter zero PRT G Refundable ducation Tax Credit (attach Form 88) nter the amount from Form 88, Line If you re claiming CTC, enter the amount from line, Part F. Otherwise, enter the amount from line, Part. ducation Credit refund. Subtract line from line, but not less than zero mount you still owe. If line is greater than line Subtract line from line, otherwise enter zero Third Party Designee Sign Here Keep a copy of this return for your records. Do you want to allow another person to discuss this return with the Division of Revenue and Taxation? Designee's name Phone no. ( ) Personal Identification umber (PI) Yes.Complete the following. Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation in the CMI Daytime phone no. ( ) o Paid Prepairer Use Only Print/Type preparer s name Preparer s signature Date Firm s name Firm s address Check if self-employed Firm s I Phone no. PTI DDLI: PRIL, 09

8 COMMOWLTH OF TH O FF Schedule Y ICI OR L TH OS-0 S R MRI L ISLDS DIVISIO OF RVU D TXTIO COMMOWLTH OF TH ORTHR MRI ISLDS COMPUTTIO OF O-RFUDBL CRDIT D PPLICTIO FOR RBT O CMI SOURC ICOM TX (For Form 00R-CM) See instructions Last name D Social security number COMMO P WLTH R T M OF TH ORTHR T O F F MR I I ISLDS C 08 Please Type or Print in Ink If a joint return, spouse Home address (number and street) City Last name pt. o. Spouse s social security number IMPORTT! You must enter your SS(s) above PRT - on-refundable Credits Wage and salary tax and earnings tax Business gross revenue tax a) b) c) ame Tax ID umber User fees paid Fees and taxes imposed under CMC 0(e) Total non-refundable credits (add lines through ) PRT B - Rebate Computation Total MTIT Total MTIT payments made Total non-refundable credits (enter amount from line, Part ) Rebate Base (adjusted CMI source tax). Subtract line 8 from line. If zero or less, enter -0).. 0 MTIT overpayment (If line is greater than line 9, subtract line 9 from line, otherwise, enter -0-). MTIT underpayment (If line 9 is greater than line, subtract line from line 9, otherwise, enter -0-) Rebate offset amount. Calculate this amount as determined by the rebate base (line 9) using the rebate table provided in Part B of the instructions a) b) c) Third Party Designee Sign Here Do you want to allow another person to discuss this return with the Division of Revenue and Taxation? Designee's name Phone no. ( ) Personal Identification umber (PI) Yes.Complete the following. Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. o Keep a copy of this return for your records. Paid Preparer Use Only Your signature Date Your occupation in the CMI Daytime phone number ( ) Print/Type preparer s name Preparer s signature Date Check if PTI self-employed Firm s name Firm s I Firm s address Phone no. Page 8

9 Instructions for Schedule OS-0 pplication for on-refundable Credit and Rebate on CMI Source Income Tax 08 PRT O-RFUDBL CRDITS. nter the wage and salary tax and earnings tax as shown on line, Part C of the nnual Wage and Salary and arnings Tax Return.. nter the amount of business gross revenue tax paid or accrued during the taxable year under CMC Chapter. For partners enter your share of BGRT in the partnership as applicable. If you have more than one business name, list each one separately with its respective TI and amount of BGRT. This is the tax under CMC 0.. nter the amount of user fees paid during the taxable year under CMC.. nter the amount of fees and taxes paid or accrued during the taxable year under CMC 0(h), in lieu of the tax under CMC 0.. dd all amounts shown in lines through. This is your total non-refundable credit. PRT B RBT COMPUTTIO. nter the tax as shown on line of Form 00R-CM.. nter the total payments made for the taxable year as shown on line of Form 00R-CM. 8. nter the total non-refundable credits from line, part. 9. Subtract line 8 from line. If zero or less, enter zero. 0. If line is greater than line 9, subtract line 9 from line, otherwise, enter zero.. If line 9 is greater than line, subtract line from line 9, otherwise, enter zero.. Calculate the rebate offset amount as determined by the rebate base (line 9) using the rebate table below. nter the result here. If rebate base (line 0) is The rebate offset amount is: RBT TBL xample ot over $0,000 90% of the rebate base Rebate base x 90% $0,00 $00,000 Over $00,000 $8,000 plus 0% of the rebate base over $0,000 $,000 plus 0% of the rebate base over $00,000 Rebate base 0,000 x 0% + 8,000 Rebate base 00,000 x 0% +,000 by mail, please send to: DIVISIO OF RVU D TXTIO POST OFFIC BOX CHRB SIP, MP 990 DDLI: PRIL, 09 Schedule OS-0 for Form 00R-CM (08) Page 9