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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 5074
for the current year.
IRS Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)
What Is IRS Form 5074?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. As of today, no separate filing guidelines for the form are provided by the IRS.
FAQ
Q: What is IRS Form 5074?
A: IRS Form 5074 is a form used to allocate individual income tax to either Guam or the Commonwealth of the Northern Mariana Islands (CNMI).
Q: Who needs to use IRS Form 5074?
A: Individuals who are residents of Guam or the CNMI and have income from sources within the United States are required to use IRS Form 5074.
Q: Why do individuals need to allocate their income tax using Form 5074?
A: Guam and the CNMI have a special tax status that allows residents to exclude certain income from their U.S. income tax. Form 5074 is used to allocate the income subject to U.S. income tax.
Q: What information is required on IRS Form 5074?
A: IRS Form 5074 requires information on the taxpayer's personal details, income sources, and the allocation of income between Guam and the CNMI.
Form Details:
- A 2-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 5074 through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)
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