Virgin Islands - Form 8689
1

The TaxAct® program does not support the returns for the U.S. Virgin Islands; however, if you were a U.S. Citizen or Resident Alien and not a Bona Fide resident of the U.S. Virgin Islands, you may only need to file Form 8689 Allocation of Individual Income Tax to the U.S. Virgin Islands and send a copy of your U.S. tax return (including all attachments and Form 8689) to the Virgin Islands Bureau of Internal Revenue (and also to the IRS).


Per the IRS Individuals Living or Working in U.S. Territories/Possessions webpage:

An individual who has income from American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), Guam, Puerto Rico or the U.S. Virgin Islands will usually have to file a tax return with the tax department of one of these territories. In some situations, you may have to determine if you are a resident or a nonresident of the territory. For forms and advice on filing a territory tax return, contact that territory's tax department. The addresses and telephone numbers for the tax departments of the U.S. territories may be found in Publication 570, Tax Guide for Individuals With Income From U.S. Possessions. Additional information about the U.S. territories can be found at State and Local Government on the Net.


To access Form 8689 in the TaxAct program:

  1. From within your TaxAct return (Online), click the Tools dropdown, then click Forms Assistant.
  2. Click + next to the Forms and Schedules manila folder.
  3. Scroll down and click Form 8689 - Allocation of Individual Income Tax to the U.S. Virgin Islands, then click + Add to create a new copy of the form, or click Form to review a form already created.
  4. Fill out the form with your information, and click Save & Close (for more information, click Form Instructions in the top left corner).
  1. From within your TaxAct return (Desktop), click Forms in the options bar to view Forms Explorer (if it is not already visible).
  2. Click Federal from the dropdown in Forms Explorer, then click the Forms and Schedules dropdown.
  3. Scroll down and click Form 8689 - Allocation of Individual Income Tax to the U.S. Virgin Islands to open a form you already created in Forms View, click + Add New in the dropdown that appears below Form 8689 in Forms Explorer to create a new form.
  4. Click the View form instructions icon at the top of Forms View for more information.

Once you have entered the applicable information on the Form 8689, you will see the text "Form 8689" print next to Form 1040 U.S. Individual Income Tax Return, Line 7a and the total of Form 8689, Line 30 will be included in that total.

If you decide to e-file the Federal return, Form 8689 will be sent with that submission. If you decide to paper file the return, the return will need to be sent to the IRS address as outlined in the Form 8689 instructions under the section titled "Where to File" on page 3.

In both instances, e-filing or paper filing with the IRS, you will need to file a return with the USVI that is identical to the return filed with the IRS. This identical return should be sent to the address within the Form 8689 instructions:

Virgin Islands Bureau of Internal Revenue
6115 Estate Smith Bay
St. Thomas, VI 00802

Related Links

  • Publication 570 Tax Guide for Individuals With Income From U.S. Possessions

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.