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Form 5074: Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)
The Internal Revenue Service Form 5074 is used to allocate individual income tax due to Guam or the Commonwealth of the Northern Mariana Islands (CNMI). Filers may need to file if they report adjusted gross income of $50,000 or more.
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IRS Form 5074 - Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)
The Internal Revenue Service Form 5074 is used to allocate individual income tax due to Guam or the Commonwealth of the Northern Mariana Islands (CNMI). Filers may need to file if they report adjusted gross income of $50,000 or more.
Risk Radar
Scan points- 1Failure to file Form 8898 when beginning or ceasing bona fide residence can trigger a $1,000 penalty per failure.
- 2Failing to include wages, salaries, tips, etc., earned while physically located in Guam or CNMI on line 1 of Part I.
- 3Omitting taxable interest and ordinary dividends from Guam or CNMI sources when calculating gross income.
- 4Not reporting payments withheld for U.S. Government employment (civilian or military) on lines 32 or 33 of Part III.
- 5Incorrectly determining adjusted gross income if an Archer MSA deduction applies to the filer or spouse.
Plain English
This form helps calculate how much federal income tax must be allocated to local governments in Guam or the CNMI. It ensures that these territories receive their proper share of the taxes paid on earned and investment income while filing your U.S. return. This calculation is necessary if you earn income from those specific areas.
Submission Date
- Filing date: 2025-10-31 22:10:15
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing a U.S. income tax return and all of the following apply: you report adjusted gross income (AGI) of $50,000 or more; and at least $5,000 of your gross income is from either Guam or CNMI sources.
- Do not use it when filing a joint return if only one spouse is a bona fide resident of Guam or the CNMI for the entire tax year, unless the spouse with the higher AGI is not a bona fide resident of Guam or the CNMI for the entire tax year.
- Check Form 1040-X instead when filing an amended U.S. Individual Income Tax Return.
Form selector
Use this form or another form?
Filing taxes with income from local sources
Attach Form 5074 to the main return form for proper allocation of individual income tax.
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Amending a previously filed U.S. Individual Income Tax Return
Use this form if you need to change information reported on your original return, which may impact the use of Form 5074.
✓ Check before you continue
Reporting changes in residency status within a U.S. Territory
If you become or cease to be a bona fide resident of a U.S. territory, you may need to file this form, which is related to the filing requirements for Form 5074.
✓ Check before you continue
Deadline or filing window
The source does not provide specific filing deadlines for Form 5074. For amended returns, filers may e-file using tax filing software or send a paper Form 1040-X to the IRS address in that form’s instructions.
Checklist
What you need before filling it out
Local income reporting
Wages, salaries, tips, etc., and other local sources (lines 1-6) · Part I of Form 5074
Total payments made by the local government/employer
Amounts withheld on estimated tax returns (line 31), U.S. Government wages (line 32), Armed Forces wages (line 33), and other local wages (line 34) · Part III of Form 5074
Adjusted Gross Income threshold check
$50,000 or more AGI (if applicable) · Instructions for Form 5074 (p.3)
Self-employment income adjustment calculation
Dividing Guam or CNMI source self-employment income by total worldwide self-employment income · Lines 21 through 23
Penalty reporting for early withdrawals
Amount of penalty on early withdrawals from savings accounts in banks or branches located in Guam or CNMI (line 24) · Form 5074, Line 24
Before you submit
- 1Confirm the form is attached to Form 1040 or Form 1040-SR.
- 2Report all income from Guam or CNMI on lines 1 through 6, ensuring accuracy for wages and investment income.
- 3Calculate the total payments made by summing line 31 through line 34, and record this sum on line 35.
- 4If filing jointly, confirm that both spouses meet the criteria and verify the bona fide residency status of the spouse with the higher AGI.
- 5If calculating self-employment deductions (lines 21-23), ensure the deduction amount is correctly multiplied by the proportion derived from Guam or CNMI source income.
- 6Enter any penalty amounts for early savings withdrawals on line 24, using documentation like Form 1099-INT or Form 1099-OID.
- 7If filing jointly, confirm that neither spouse's residency status prevents the filing of Form 5074.
How to file this form
- 1Complete Form 5074 and attach it to either Form 1040 or Form 1040-SR.
- 2Report all income from Guam or CNMI on Part I (lines 1 through 6), including wages, dividends, and business income/losses.
- 3Calculate the total payments made by summing lines 31 through 34 to determine the final amount for line 35.
- 4If filing jointly, confirm that the spouse with the higher AGI is not a bona fide resident of Guam or the CNMI for the entire tax year.
- 5Submit the completed form and attachment either by e-filing using tax filing software or mailing the paper Form 1040-X to the IRS address listed in the instructions for that form.
Known limitations
- 1A filer must be a U.S. citizen or resident alien who is not a bona fide resident of Guam or the CNMI to potentially need to file Form 5074.
- 2When filing jointly, if only one spouse is a bona fide resident of Guam or the CNMI for the entire tax year, the residency status and subsequent tax treatment are determined by the spouse with the higher Adjusted Gross Income (AGI).
- 3If working both in and outside Guam or the CNMI, line 1 requires including only wages, salaries, or tips earned while physically located in Guam or the CNMI.
- 4Certain income earned while temporarily performing services in Guam or the CNMI will not be considered income from Guam or the CNMI.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition of Form 5074 is the 20/25 revision, which was created on 9/29/25. For the latest information about developments related to this form, users should consult www.irs.gov/Form5074.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Fee — Not stated in the official source.
- Mailing address — The instructions direct users to www.irs.gov/Filing/Where-To-File-Your-Taxes-for-Form-5074 for filing location details.
- Signature — Signing requirements are not specified on this page.
Quick Facts
Downloads
After you file
- 1If filing an amended return, filers can e-file Form 1040-X, Amended U.S. Individual Income Tax Return, or send a paper Form 1040-X to the IRS address listed in the Instructions for Form 1040-X.
- 2Filing status changes require filing Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory; failure to provide required information may incur a $1,000 penalty per failure unless reasonable cause is proven.
- 3For general guidance on where to file the tax return, filers must consult www.irs.gov/Filing/Where-To-File-Your-Taxes-for-Form-5074.
- 4If penalties for early withdrawals from savings accounts were charged by U.S. banks in Guam or CNMI, the amount should be referenced using Form 1099-INT or Form 1099-OID.
Sources
- SRCForm p.1 — The form is titled Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) and attaches to Form 1040 or 1040-SR.
- SRCForm p.3 — A filer may need to file if they are a U.S. citizen or resident alien who is not a bona fide resident of Guam or the CNMI.
- SRCForm p.3 — If filing jointly, the status for both spouses and subsequent tax treatment is determined by the spouse with the higher Adjusted Gross Income (disregarding community property laws).
- SRCForm p.3 — Line 1 requires including only wages, salaries, or tips earned while you were in Guam or the CNMI.
- SRCForm p.4 — If an Archer MSA deduction was taken on Schedule 1 (Form 1040), the amount must be reported on line 29 like an IRA deduction.
- SRCForm p.4 — Failure to provide required information regarding bona fide residence may result in a $1,000 penalty for each failure unless reasonable cause and not willful neglect are shown.
Common confusion points
Do I need to file Form 5074 if my income is entirely from Guam or the CNMI?
The source does not specify an exemption based solely on where all income originates.
→ Review whether you meet the criteria of being a U.S. citizen or resident alien who is not a bona fide resident of Guam or the CNMI.
How should I report deductions like Archer MSA if they were taken on Form 1040?
Report the amount to line 29 in the same manner used for an IRA deduction.
→ Consult the instructions regarding Schedule 1 (Form 1040) and IRA/retirement account deductions.
If my income source is complex, where do I find rules on determining if it counts as Guam or CNMI income?
The source of income is explained in sections 861 through 865 and section 937, Regulations section 1.937-2, and chapter 2 of Pub. 570.
→ Refer to Publication 570, Tax Guide for Individuals With Income From U.S Territories.
Do I need to file Form 5074 if my Adjusted Gross Income (AGI) is less than $50,000?
The form should be completed only if the filer reports an AGI of $50,000 or more.
→ Confirm your total reported AGI against the threshold stated in the source.
Should I include all my wages on line 1 even if I worked outside Guam/CNMI for part of the year?
Line 1 requires including only wages, salaries, or tips earned while you were physically in Guam or the CNMI.
→ Separate your income sources by location and ensure amounts are reported accurately per line 1 instructions.
How do I determine if my spouse's residency status affects filing Form 5074?
For joint returns, the resident status is determined by the spouse with the higher AGI (disregarding community property laws).
→ Review your combined AGI and compare it to the bona fide residency rules for both spouses.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040-X, Amended U.S. Individual Income Tax Return, is used if a filer needs to correct or change previously filed information.
- Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory, must be filed if the individual becomes or ceases to be a bona fide resident of a U.S. territory.
Questions about IRS Form 5074
What is IRS Form 5074 used for?
This form helps calculate how much federal income tax must be allocated to local governments in Guam or the CNMI. It ensures that these territories receive their proper share of the taxes paid on earned and investment income while filing your U.S. return. This calculation is necessary if you earn income from those specific areas.
Who must file IRS Form 5074?
A U.S. citizen or resident alien (other than a bona fide resident of Guam or the CNMI) may need to file Form 5074. Filing is required if the filer files a U.S. income tax return, reports adjusted gross income of $50,000 or more, and has at least $5,000 of gross income from either Guam or CNMI sources.
What information does IRS Form 5074 require?
Part I collects gross income from Guam or the CNMI, including wages, salaries, tips, taxable interest, ordinary dividends, and business income or loss. Part III documents payments made toward the tax liability, such as amounts withheld for U.S. Government employment in Guam or the CNMI.
Where do I file IRS Form 5074?
For filing instructions, filers must go to www.irs.gov/Filing/Where-To-File-Your-Taxes-for-Form-5074. Amended returns can be e-filed using tax filing software or sent paper Form 1040-X to the IRS address listed in its instructions.
How do I complete IRS Form 5074?
The form requires filers to first report gross income from Guam or the CNMI in Part I, including wages, salaries, tips, taxable interest, and other sources. Next, Part III documents payments made toward the tax liability, such as withholdings for U.S. Government employees, which are then added to determine total payments.
What happens if IRS Form 5074 is filed incorrectly?
If a filer fails to provide required information regarding beginning or ceasing bona fide residence, they may have to pay a $1,000 penalty for each failure unless the failure was due to reasonable cause and not willful neglect.
Do I need to file Form 5074 if my income is entirely from Guam or the CNMI?
The source does not specify an exemption based solely on where all income originates. Review whether you meet the criteria of being a U.S. citizen or resident alien who is not a bona fide resident of Guam or the CNMI.
How should I report deductions like Archer MSA if they were taken on Form 1040?
Report the amount to line 29 in the same manner used for an IRA deduction. Consult the instructions regarding Schedule 1 (Form 1040) and IRA/retirement account deductions.
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