e-Fiinge a return for a taxpayer who lives in or has income from certain U.S. Possessions, such as a W-2

Form 1040 tax returns may not be e-filed (reject IND-049-01) if they are from the U.S. Possessions listed below or have W-2 income from an employer located there:

• American Samoa

• Guam

• U.S. Virgin Islands

• Commonwealth of the Northern Mariana Islands

Generally, an individual who has income from the U.S. Possessions listed below will probably have to file two annual tax returns:

• one with the territory’s tax department, and

• the other with the U.S. Internal Revenue Service.

If the taxpayer changed residences, the taxpayer also might be required to file Form 8898 Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.

• American Samoa

• Guam

• U.S. Virgin Islands

• Commonwealth of the Northern Mariana Islands

• Puerto Rico

For additional information, go to the IRS web page Individuals Living or Working in U.S. Territories/Possessions.