Section 937 of the Internal Revenue Code - Filing Jurisdiction
General Rule (you must meet the following tests to file with Guam)
EXCEPTIONS - All three tests are automatically met if:
- You are member of the U.S. Armed forces,
- You qualified as a bona fide resident of the possession (Guam) in a prior taxable year, and
- You are outside the possession Solely under military orders.
1. Presence Test
- Physically present for 183 days during the taxable year
- Present in US not more than 90 days
- Earned income in U.S. not exceed $3,000.00 and was present for more days in the possession than in the U.S., or
- No significant connection to the U.S.
2. Tax Home Test
- Regular of principal place of business (this is met if no tax home outside the possession during entire tax year.)
3. Closer Connection Test
- Permanent home
- Family
- Personal belongings (e.g. auto, jewelry, etc.)
- Current social, political, cultural or religious organization relationship (e.g. where you vote)
- Personal banking activities
- Business activities (other than those constituting “tax home”)
- Drivers license jurisdiction
- Residence designated on forms & documents