Form 5074 — Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f5074.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

Department of the Treasury Internal Revenue Service

Attach to Form 1040 or 1040-SR. Go to www.irs.gov/Form5074 for the latest information.

OMB No. 1545-0074

Attachment Sequence No. 168

Name(s) shown on Form 1040 or 1040-SR Your social security number

Part I Income From Guam or the CNMI

Guam CNMI 1 Wages, salaries, tips, etc. . . . . . . . . . . . . . . . . . . . . 1 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . 2 3 Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . 3 4 Taxable refunds, credits, or offsets of local Guam or CNMI income taxes . . . . 4 5 Alimony received . . . . . . . . . . . . . . . . . . . . . . . 5 6 Business income or (loss) . . . . . . . . . . . . . . . . . . . . 6 7 Capital gain or (loss) . . . . . . . . . . . . . . . . . . . . . . 7 8 Other gains or (losses) . . . . . . . . . . . . . . . . . . . . . 8 9 IRA distributions (taxable amount) . . . . . . . . . . . . . . . . . 9 10 Pensions and annuities (taxable amount) . . . . . . . . . . . . . . . 10 11 Rental real estate, royalties, partnerships, S corporations, trusts, etc. . . . . . . 11 12 Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . 12 13 Unemployment compensation . . . . . . . . . . . . . . . . . . 13 14 Social security benefits (taxable amount) . . . . . . . . . . . . . . . 14 15 Other income. List type and amount 15 16 Total income. Add lines 1 through 15 . . . . . . . . . . . . . . . . 16

Part II Adjustments to Income From Guam or the CNMI

Part III Payments of Income Tax to Guam or the CNMI

31 Payments on estimated tax return filed with Guam or the CNMI . . . . . . . 31 32 Income tax withheld from your wages while employed by the U.S. Government as a civilian in Guam or the CNMI . . . . . . . . . . . . . . . . . . . 32 33 Income tax withheld from your wages while employed as a member of the U.S. Armed Forces in Guam or the CNMI . . . . . . . . . . . . . . . . . . . 33 34 Income tax withheld from your wages earned in Guam or the CNMI other than amounts on lines 31 through 33 . . . . . . . . . . . . . . . . . . 34 35 Total payments. Add lines 31 through 34 . . . . . . . . . . . . . . . 35

For Paperwork Reduction Act Notice, see the Instructions for Form 1040. Cat. No. 42243X Form 5074 (2025) Created 9/29/25

Form 5074 (2025) Page 3

Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 5074 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form5074 .

Purpose of form. The United States and Guam or the CNMI use Form 5074 to figure the individual income tax that is due to Guam or the CNMI. Who must file. If you were a U.S. citizen or resident alien (other than a bona fide resident of Guam or the CNMI), you may need to file Form 5074. Complete this form if all of the following apply to you (and to your spouse if filing a joint return).

• You file a U.S. income tax return.

• You report adjusted gross income (AGI) of $50,000 or more.

• At least $5,000 of the gross income on your return is from either Guam or CNMI sources.

Joint returns. If you file jointly and only one spouse is a bona fide resident of Guam or the CNMI for the entire tax year, the resident status for both spouses and subsequent tax treatment is determined by the spouse with the higher AGI (disregarding community property laws). File Form 5074 only if the spouse with the higher AGI is not a bona fide resident of Guam or the CNMI for the entire tax year. Where to file. For where to file, go to www.irs.gov/Filing/Where- To-File-Your-Taxes-for-Form-5074 . Amended returns. You can e-file Form 1040-X, Amended U.S. Individual Income Tax Return, using tax filing software. Go to www.irs.gov/Filing/Amended-Return-Frequently-Asked- Questions for more information. Or you can send your paper Form 1040-X to the IRS at the address in the Instructions for Form 1040-X. Additional information. See Pub. 570, Tax Guide for Individuals With Income From U.S. Territories, available at www.irs.gov/ Pub570 . Part I—Income From Guam or the CNMI Note: See Schedule 1 (Form 1040), Part I, for additional income from Guam or the CNMI not reported on page 1 of your tax return. Source of income. The rules for determining the source of income are explained in sections 861 through 865 and section 937, Regulations section 1.937-2, and chapter 2 of Pub. 570. Some general rules include the following.

• The source of wages, salaries, or tips is generally where the services are performed. If you worked both in and outside Guam or the CNMI, include on line 1 only wages, salaries, or tips earned while you were in Guam or the CNMI. However, certain income earned while temporarily performing services in Guam or the CNMI will not be considered income from Guam or the CNMI.

De minimis exception. This is an exception to the general rule for determining the source of income earned in Guam or the CNMI. Generally, income from Guam or the CNMI does not include compensation for services performed in Guam or the CNMI if during 2025 you:

• Were a U.S. citizen or resident;

• Were not a bona fide resident of Guam or the CNMI;

• Were not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in Guam or the CNMI;

• Temporarily performed services in Guam or the CNMI for 90 days or less; and

• Earned $3,000 or less from such services. Active duty U.S. Armed Forces. If you are a bona fide resident of Guam or the CNMI and are stationed outside your territory of residence, your military compensation will be sourced in Guam or the CNMI, as applicable, under the Servicemembers Civil Relief Act (SCRA). If you are not a bona fide resident of one of those territories but perform services in one of them, however, your military compensation will not be sourced there. For further details, see Pub. 570.

Military spouses. If you are the civilian spouse of a member of the U.S. Armed Forces, work in Guam or the CNMI, and retain a residence or domicile in one of the 50 states or the District of Columbia under the Military Spouses Residency Relief Act (MSRRA), your wages, salaries, tips, and self-employment income will not be considered income from Guam or the CNMI. Under MSRRA, the military spouse must be in Guam or the CNMI solely to be with their servicemember spouse who is serving in compliance with military orders. For details on MSRRA, see Pub. 570.

• The source of interest income is generally where the payer is located. For example, Guam or CNMI source income includes interest from a certificate of deposit issued by a bank or branch of a U.S. bank in Guam or the CNMI.

• Generally, dividends are sourced where the paying corporation is created or organized.

• Taxable refunds, credits, or offsets of local Guam or CNMI income taxes are sourced in that specific territory and only include nonmirror code income taxes.

• Alimony received from a person who is a bona fide resident of Guam or the CNMI is sourced in that specific territory.

• Except as provided in regulations, income that is from sources within the United States or effectively connected with the conduct of a trade or business in the United States is not income from Guam or the CNMI.

• The source of gains, profits, or income from the sale or disposition of real property (and any interest in real property) is generally where the real property is located.

Personal property. The source of income from the sale of nondepreciable personal property is generally the seller’s residence. For example, if you are a U.S. citizen or resident alien and not a bona fide resident of Guam or the CNMI, gain from the sale or disposition of personal property is generally treated as U.S. source. Income from the sale of inventory is generally sourced where the title to the property passes. However, in some cases, such as when the taxpayer produces or purchases the inventory within a U.S. territory, and then sells the inventory within the United States, source is based on allocation. See section 865 for details. Part II—Adjustments to Income From Guam or the CNMI Note: See Schedule 1 (Form 1040), Part II, for adjustments to income from Guam or the CNMI.

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Line 20. For tax years beginning after 2017, a moving expense deduction is only allowed for a member of the U.S. Armed Forces who moves pursuant to a military order and incident to a permanent change of station. Lines 21 through 23. If you had Guam or CNMI source selfemployment income, figure the amount to enter on each line by (1) dividing your Guam or CNMI source self-employment income by your total (worldwide) self-employment income, and (2) multiplying the total amount of each deduction that applies to you by the result in (1). Line 24. Enter the amount of penalty on early withdrawals from savings accounts in banks or branches of U.S. banks located in Guam or the CNMI. The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged. Line 25. Enter the total of your and your spouse’s IRA deductions attributable to Guam or CNMI compensation or earned income. Figure the amount to report on line 25 by (1) dividing your Guam or CNMI compensation or earned income by your total (worldwide) compensation or earned income, and (2) multiplying the amount of your IRA deduction by the result in (1). Figure the amount of your spouse’s IRA deduction the same way.

Line 29. Include in the total on line 29 the amount of any other deductions included on the Archer MSA deduction line and the “Total other adjustments” line of Schedule 1 (Form 1040) that are attributable to your Guam or CNMI income. On the dotted line next to line 29, enter the name and amount of each deduction attributable to your Guam or CNMI income. On line 29, enter the total amount of deductions attributable to your Guam or CNMI income. If you or your spouse had an Archer MSA deduction on Schedule 1 (Form 1040), figure the amount to report on line 29 in the same way as you would an IRA deduction (see Line 25, earlier). Line 30. This amount is your adjusted gross income. Penalty for Failure To Furnish Information If you became or ceased to be a bona fide resident of a U.S. territory, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory. If you fail to provide the required information, you may have to pay a $1,000 penalty for each failure unless you can show the failure was due to reasonable cause and not willful neglect. This penalty is in addition to any criminal penalty provided by law. For details, see the Instructions for Form 8898.