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Official form guide
Form 5074: Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)
IRS Form 5074 is the Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI). It calculates the tax due to those territories for U.S. taxpayers who file a 1040/1040‑SR and have AGI of $50,000 or more with at least $5,000 of income from Guam or CNMI.
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IRS Form 5074 - Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)
IRS Form 5074 is the Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI). It calculates the tax due to those territories for U.S. taxpayers who file a 1040/1040‑SR and have AGI of $50,000 or more with at least $5,000 of income from Guam or CNMI.
Risk Radar
Scan points- 1Omitting required information can trigger a $1,000 penalty per failure.
- 2Failing to attach Form 5074 to the accompanying Form 1040 or 1040‑SR.
- 3Entering Guam or CNMI wages on the wrong line (e.g., line 2 instead of line 1).
- 4Leaving out any of the payment amounts on lines 31‑35 in Part III.
- 5Filing when you are a bona fide resident of Guam or the CNMI, which does not require the form.
Plain English
Form 5074 tells the IRS how much of your U.S. income tax belongs to Guam or the CNMI. You fill it out when you file your regular 1040 or 1040‑SR and you earned enough money from those territories. The form lists the income you earned there and any tax you already paid to the territory.
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 you are a U.S. citizen or resident alien (not a bona fide resident of Guam or the CNMI), you file a U.S. income tax return, your AGI is $50,000 or more, and at least $5,000 of your gross income is from Guam or CNMI sources.
- Do not use it when you are a bona fide resident of Guam or the CNMI, or when your AGI is below $50,000, or when less than $5,000 of your income is from Guam or CNMI sources.
- Check Form 8898 instead when you become or cease to be a bona fide resident of a U.S. territory.
Form selector
Use this form or another form?
Amending a previously filed return
Used to amend a U.S. individual return that includes Form 5074
✓ Confirm the original return was filed and you have the prior Form 5074 attached
Changing bona fide residency status
Required to report beginning or ending bona fide residence in a U.S. territory
✓ Verify you meet the residency change criteria
Reporting adjustments to Guam or CNMI income
Adjustments are reported on Schedule 1, Part II
✓ Ensure Schedule 1 is attached to Form 1040
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I – Income lines 1‑7
Income amounts from Guam or CNMI sources · Form 1040 or supporting statements
Part III – Payments lines 31‑35
Tax payments made to Guam or CNMI · Pay stubs, estimated tax vouchers, withholding statements
Line 20 – Moving expense deduction
Military order and PCS documentation · Military orders
Line 24 – Early withdrawal penalty
Form 1099‑INT or Form 1099‑OID showing penalty · 1099‑INT/OID
Penalty for failure to furnish information
Awareness of Form 8898 requirement · Instructions for Form 8898
Before you submit
- 1Verify your name and Social Security number match those on Form 1040 or 1040‑SR
- 2Confirm Part I income lines reflect all Guam/CNMI source amounts
- 3Add lines 31‑34 and enter the total on line 35
- 4Check that any moving expense deduction on line 20 meets the armed‑forces criteria
- 5Ensure any early withdrawal penalty on line 24 matches the amount shown on your 1099‑INT or 1099‑OID
- 6Sign and date the form
- 7Attach Form 5074 to your Form 1040 or 1040‑SR
- 8Retain a copy of the completed Form 5074 for your records
How to file this form
- 1Calculate total Guam/CNMI income and complete Part I
- 2Determine payments to Guam/CNMI and complete Part III
- 3Enter any applicable deductions or penalties on the indicated lines
- 4Attach Form 5074 to your Form 1040 or 1040‑SR
- 5Submit the combined return to the IRS and retain a copy
Known limitations
- 1Form 5074 does not apply to individuals who are bona fide residents of Guam or the CNMI for the entire tax year. (Form 5074 p.3)
- 2Form 5074 does not apply if adjusted gross income (AGI) is less than $50,000. (Form 5074 p.3)
- 3Form 5074 does not apply if gross income from Guam or the CNMI is less than $5,000. (Form 5074 p.3)
- 4Form 5074 does not apply when the spouse with the higher AGI is a bona fide resident of Guam or the CNMI for the entire tax year. (Form 5074 p.3)
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the 2025 edition, created 9/29/25, and the PDF directs users to www.irs.gov/Form5074 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 2025 and creation date 9/29/25
- OMB number — confirm OMB No. 1545-0074 appears on the form
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Visit the IRS Where‑to‑File page for Form 5074 to confirm the correct filing address. (Form 5074 p.3)
- 2If a correction is needed, file Form 1040‑X electronically or by paper as instructed in the Form 1040‑X instructions. (Form 5074 p.3)
- 3If you became or ceased to be a bona fide resident of Guam or the CNMI, file Form 8898 to avoid a $1,000 penalty per failure. (Form 5074 p.4)
- 4Check www.irs.gov/Form5074 for any updates or notices after filing. (Form 5074 p.1)
Sources
- SRCForm 5074 p.1 — attachment to Form 1040 or 1040‑SR.
- SRCForm 5074 p.1 — revision date 20 25.
- SRCForm 5074 p.1 — website www.irs.gov/Form5074 for latest information.
- SRCForm 5074 p.3 — purpose: figure individual income tax due to Guam or the CNMI.
- SRCForm 5074 p.3 — filing requirement for U.S. citizens or resident aliens (excluding bona‑fide residents).
- SRCForm 5074 p.3 — AGI threshold $50,000.
- SRCForm 5074 p.3 — minimum $5,000 gross income from Guam or CNMI.
- SRCForm 5074 p.3 — joint‑return rule based on higher‑AGI spouse’s residency.
- SRCForm 5074 p.3 — where‑to‑file guidance via IRS website.
- SRCForm 5074 p.3 — amendment options using Form 1040‑X.
- SRCForm 5074 p.3 — reference to Pub. 570 for additional information.
- SRCForm 5074 p.4 — $1,000 penalty per failure to file Form 8898.
Common confusion points
Do I need to file Form 5074 if I am a U.S. citizen living in Guam?
Confused about bona‑fide resident status.
→ Confirm you are NOT a bona‑fide resident of Guam or the CNMI for the whole year. (Form 5074 p.3)
My AGI is $48,000; must I still file Form 5074?
Unaware of the $50,000 AGI threshold.
→ Verify AGI meets or exceeds $50,000. (Form 5074 p.3)
I earned $4,500 from Guam; is that enough to require Form 5074?
Misunderstanding the $5,000 income minimum.
→ Ensure gross income from Guam or the CNMI is at least $5,000. (Form 5074 p.3)
We file jointly and only I have Guam income; does my spouse’s residency affect filing?
Joint‑return rule based on the spouse with higher AGI.
→ Compare both spouses’ AGI and check the residency of the higher‑AGI spouse. (Form 5074 p.3)
How do I amend the return if I made an error on Form 5074?
Unclear about amendment process.
→ Use Form 1040‑X, either e‑file or mail, per the instructions. (Form 5074 p.3)
What penalty applies if I forget to file Form 8898 after changing residency?
Not aware of the $1,000 penalty.
→ File Form 8898 promptly; each failure can incur a $1,000 penalty. (Form 5074 p.4)
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8898 – required when becoming or ending bona‑fide residence in a U.S. territory. (Form 5074 p.4)
Questions about IRS Form 5074
What is IRS Form 5074 used for?
Form 5074 tells the IRS how much of your U.S. income tax belongs to Guam or the CNMI. You fill it out when you file your regular 1040 or 1040‑SR and you earned enough money from those territories. The form lists the income you earned there and any tax you already paid to the territory.
Who must file IRS Form 5074?
U.S. citizens or resident aliens who are not bona fide residents of Guam or the CNMI must file Form 5074 if they file a U.S. return, have adjusted gross income of $50,000 or more, and at least $5,000 of their gross income comes from Guam or the CNMI.
What information does IRS Form 5074 require?
The form collects the amount of income earned in Guam or the CNMI (Part I, lines 1‑7) and the payments of territorial tax you made (Part III, lines 31‑35). It also requires your name and Social Security number as shown on the 1040/1040‑SR.
Where do I file IRS Form 5074?
Send Form 5074 to the IRS address listed at www.irs.gov/Filing/Where-To-File-Your-Taxes-for-Form-5074.
How do I complete IRS Form 5074?
First, attach Form 5074 to your Form 1040 or 1040‑SR. Then complete Part I by entering wages, interest, dividends, refunds, alimony, business income, and capital gains earned in Guam or the CNMI on lines 1‑7. Next, fill Part III with any estimated tax payments and withholdings on lines 31‑35. Sign the form and file it with your return.
What happens if IRS Form 5074 is filed incorrectly?
If you fail to provide required information, you may be subject to a $1,000 penalty for each failure, in addition to any criminal penalties.
Do I need to file Form 5074 if I am a U.S. citizen living in Guam?
Confused about bona‑fide resident status. Confirm you are NOT a bona‑fide resident of Guam or the CNMI for the whole year. (Form 5074 p.3)
My AGI is $48,000; must I still file Form 5074?
Unaware of the $50,000 AGI threshold. Verify AGI meets or exceeds $50,000. (Form 5074 p.3)
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