IRS Form 5074 – IRS Form, Instructions, Pubs 2026

IRS Form 5074 – In the complex world of U.S. taxation, certain forms address unique situations for taxpayers with ties to U.S. territories. IRS Form 5074, titled “Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI),” is one such document. This form plays a crucial role for individuals who have income from Guam or the CNMI but are not bona fide residents of these territories. Whether you’re a U.S. citizen, resident alien, or dealing with territorial income sources, understanding Form 5074 can help ensure compliance and avoid potential penalties.

This guide breaks down everything you need to know about IRS Form 5074, including its purpose, who must file, filing requirements, and more. We’ll draw from official IRS resources to provide accurate, up-to-date information for tax year 2025 and beyond.

What Is IRS Form 5074?

IRS Form 5074 is designed to allocate a portion of an individual’s U.S. income tax liability to either Guam or the CNMI. It provides the IRS with the necessary details to calculate the amount of tax owed to these territories based on income sourced from them. This allocation helps prevent double taxation and ensures that taxes are properly distributed between the U.S. federal government and the territorial governments.

The form is typically attached to your U.S. individual income tax return (Form 1040 or 1040-SR) when you have qualifying income from Guam or the CNMI but do not qualify as a bona fide resident of these areas. Bona fide residents generally file their returns directly with the territory’s tax authority and may exclude certain income from U.S. taxation under specific rules outlined in IRS Publication 570.

Key highlights from the form include:

  • Reporting adjusted gross income (AGI) from all sources.
  • Identifying income specifically from Guam or the CNMI.
  • Calculating allocations for deductions, credits, and taxes.

The form’s structure includes sections for personal information, income allocation, and tax computations, ensuring the IRS can accurately apportion taxes.

Who Needs to File IRS Form 5074?

Not every taxpayer with connections to Guam or the CNMI needs to file Form 5074. Filing is required if you meet the following criteria:

  • You are a U.S. citizen or resident alien (not a bona fide resident of Guam or the CNMI).
  • Your gross income from sources within Guam or the CNMI is $5,000 or more.
  • Your overall adjusted gross income (AGI) is $50,000 or more for the tax year.

Nonresident aliens (other than bona fide residents of these territories) may also need to file if they have U.S.-source income and territorial income that requires allocation. Citizens of Guam or the CNMI might file in specific scenarios where U.S. filing obligations apply, such as when they do not meet bona fide residency tests.

Exceptions and Special Cases

  • De Minimis Rule: If you are a U.S. citizen or resident alien temporarily performing services in Guam or the CNMI for 90 days or less and earn $3,000 or less from those services, this income may not be considered territory-sourced and could exempt you from filing Form 5074.
  • Bona Fide Residents: If you qualify as a bona fide resident of Guam or the CNMI (generally meaning you are present in the territory for at least 183 days during the tax year and do not have a closer connection to the U.S. or another country), you typically file your return only with the territory and do not need Form 5074 for U.S. filings.
  • U.S. Armed Forces Members: If you’re on active duty and absent from the territory due to military orders, this does not disqualify your bona fide residency status. However, mere presence due to orders does not automatically qualify you as a bona fide resident.
  • Civilian Spouses of Military Members: Under the Military Spouses Residency Relief Act (MSRRA), you may elect to have the same tax residence as your service member spouse, potentially affecting whether Form 5074 is needed.

For joint returns, filing jurisdiction is based on the spouse with the greater AGI. If filing with the U.S., attach Form 5074 if thresholds are met.

Filing Requirements and Thresholds for Form 5074

Form 5074 must be filed with your U.S. income tax return by the due date, typically April 15 (or the next business day if it falls on a weekend or holiday). For tax year 2025, the due date is April 15, 2026, but check for extensions or changes due to disasters.

Key thresholds (based on 2024 rules, which are expected to be similar for 2025 with inflation adjustments):

  • Gross income from Guam/CNMI: $5,000+
  • Total AGI: $50,000+

If you also need to file a territorial return (e.g., if you have income not covered by the U.S. return), submit it separately to the appropriate authority in Guam or the CNMI. Double taxation may occur in some cases, but you can claim credits on your U.S. return or use mutual agreement procedures to resolve issues.

Additional considerations:

  • Self-Employment Tax: If you’re not required to file a U.S. return but have self-employment income from the territory, use Form 1040-SS.
  • Additional Medicare Tax: Report any withheld amounts; this may apply if your income exceeds certain thresholds.
  • Estimated Taxes: If you expect to owe tax, make payments to the IRS using the appropriate vouchers.

How to Fill Out IRS Form 5074?

Filling out Form 5074 involves reporting income and allocations step by step. While detailed line-by-line instructions are available in IRS Publication 570 and on the form itself, here’s a high-level overview:

  1. Personal Information: Enter your name(s) as shown on Form 1040 or 1040-SR, along with your Social Security Number (SSN).
  2. Part I – Income: Report your total AGI from all sources, then specify the portion from Guam or the CNMI. Include wages, interest, dividends, and other income types.
  3. Part II – Adjustments to Income: Allocate deductions such as moving expenses (if applicable; enter on line 20 if using Form 3903) and other adjustments.
  4. Part III – Tax Computation: Calculate taxable income, tax liability, and the allocation to the territory.
  5. Attachments: Include any supporting schedules or forms, such as those for foreign tax credits if double taxation applies.

For examples and more details, refer to IRS Publication 570, which includes scenarios for completing the form. Always use the latest version of the form for accuracy.

If you’re using tax software like TurboTax, note that Form 5074 may need to be completed manually and attached, as some programs do not support it directly.

Where to File IRS Form 5074?

Attach Form 5074 to your Form 1040 or 1040-SR and mail it to the IRS. The address depends on whether you’re including a payment:

  • Without a check or money order:
    Department of the Treasury
    Internal Revenue Service
    Austin, TX 73301-0215
    USA
  • With a check or money order:
    Internal Revenue Service
    P.O. Box 1303
    Charlotte, NC 28201-1303
    USA

For territorial returns:

  • CNMI: Division of Revenue and Taxation, P.O. Box 5234 CHRB, Saipan, MP 96950.
  • Guam: Department of Revenue and Taxation, Taxpayer Services Division, P.O. Box 23607, GMF, Guam 96921.

Electronic filing is encouraged for your U.S. return, but check if Form 5074 can be e-filed (amended returns via Form 1040-X can be e-filed in some cases).

Common Mistakes to Avoid and Tips for Filing

  • Mistake: Ignoring Thresholds – Double-check if your AGI and territorial income meet the $50,000/$5,000 requirements.
  • Mistake: Incorrect Sourcing – Ensure income is properly classified as territory-sourced (e.g., compensation for services performed there).
  • Tip: Use Publication 570 – This guide provides in-depth rules, including for self-employment, moving expenses, and credits.
  • Tip: Consult a Professional – If your situation involves military service, joint filing, or complex income, seek advice from a tax expert familiar with territorial taxation.
  • Tip: Check for Updates – Tax laws can change; visit IRS.gov for the latest on standard deductions (e.g., $14,600 for single filers under 65 in 2024, adjusted for inflation in 2025) and other figures.

Resources and Downloads

By properly using IRS Form 5074, you can ensure your taxes are allocated correctly and comply with both U.S. and territorial requirements. Stay informed, file on time, and consider professional guidance for personalized advice.