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Sec. 935. Coordination Of United States And Guam Individual Income Taxes

I.R.C. § 935(a) Application Of Section
This section shall apply to any individual who, during the entire taxable year—
I.R.C. § 935(a)(1)
is a bona fide resident of Guam,
I.R.C. § 935(a)(2)
is a citizen of Guam but not otherwise a citizen of the United States,
I.R.C. § 935(a)(3)
has income derived from Guam for the taxable year and is a citizen or resident of the United States, or
I.R.C. § 935(a)(4)
files a joint return for the taxable year with an individual who satisfies paragraph (1), (2), or (3) for the taxable year.
I.R.C. § 935(b) Filing Requirement
I.R.C. § 935(b)(1) In General
Each individual to whom this section applies for the taxable year shall file his income tax return for the taxable year—
I.R.C. § 935(b)(1)(A)
with the United States (other than a bona fide resident of Guam during the entire taxable year), if he is a resident of the United States,
I.R.C. § 935(b)(1)(B)
with Guam, if he is a bona fide resident of Guam, and
I.R.C. § 935(b)(1)(C)
if neither subparagraph (A) nor subparagraph (B) applies—
I.R.C. § 935(b)(1)(C)(i)
with Guam, if he is a citizen of Guam but not otherwise a citizen of the United States, or
I.R.C. § 935(b)(1)(C)(ii)
with the United States, if clause (i) does not apply.
I.R.C. § 935(b)(2) Determination Date
For purposes of this section, determinations of citizenship for the taxable year shall be made as of the close of the taxable year.
I.R.C. § 935(b)(3) Special Rule For Joint Returns
In the case of a joint return, this subsection shall be applied on the basis of the residence and citizenship of the spouse who has the greater adjusted gross income (determined without regard to community property laws) for the taxable year.
I.R.C. § 935(c) Extent Of Income Tax Liability
In the case of any individual to whom this section applies for the taxable year—
I.R.C. § 935(c)(1)
for purposes of so much of this title (other than this section and section 7654) as relates to the taxes imposed by this chapter, the United States shall be treated as including Guam,
I.R.C. § 935(c)(2)
for purposes of this Guam territorial income tax, Guam shall be treated as including the United States, and
I.R.C. § 935(c)(3)
such individual is hereby relieved of liability for income tax for such year to the jurisdiction (the United States or Guam) other than the jurisdiction with which he is required to file under subsection (b).
I.R.C. § 935(d) Special Rules For Estimated Income Tax
If there is reason to believe that this section will apply to an individual for the taxable year, then—
I.R.C. § 935(d)(1)
he shall file any declaration of estimated income tax (and all amendments thereto) with the jurisdiction with which he would be required to file a return for such year under subsection (b) if his taxable year closed on the date he is required to file such declaration.
I.R.C. § 935(d)(2)
he is hereby relieved of any liability to file a declaration of estimated income tax (and amendments thereto) for such taxable year to the other jurisdiction, and
I.R.C. § 935(d)(3)
his liability for underpayments of estimated income tax shall be to the jurisdiction with which he is required to file his return for the taxable year (determined under subsection (b)).
(Added by Pub. L. 92-606, Sec. 1(a), Oct. 31, 1972, 86 Stat. 1494; amended by Pub. L. 108-357, title VIII, Sec. 908(c)(4), Oct. 22, 2004, 118 Stat. 1656; and repealed by Pub. L. 99-514, title XII, Sec. 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594.)
BACKGROUND NOTES
AMENDMENTS
2004 - Subsec. (a). Pub. L. 108-357, Sec. 908(c)(4), amended subsec. (a), as in effect before the effective date of its repeal, by substituting “who, during the entire taxable year” for “for the taxable year who”.
Subsec. (a)(1). Pub. L. 108-357, Sec. 908(c)(4), amended par. (1), as in effect before the effective date of its repeal, by inserting “bona fide” before “resident”.
Subsec. (b)(1)(A). Pub. L. 108-357, Sec. 908(c)(4)(C), amended subpar. (A), as in effect before the effective date of its repeal, by inserting “(other a bona fide resident of Guam during the entire taxable year)” after “United States”.
Subsec. (b)(1)(B). Pub. L. 108-357, Sec. 908(c)(4)(C), amended subpar. (B), as in effect before the effective date of its repeal, by inserting “bona fide” before “resident”.
Subsec. (b)(2). Pub. L. 108-357, Sec. 908(c)(4)(D), amended par. (2), as in effect before the effective date of its repeal, by striking “residence and” before “citizenship”.
EFFECTIVE DATE OF 2004 AMENDMENTS
Amendments by section 908(c)(4) of Pub. L. 108-357 effective for taxable years ending after the date of the enactment of this Act [Enacted: Oct. 22, 2004].
EFFECTIVE DATE OF REPEAL
Repeal effective for taxable years beginning after December 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99-514, set out as an Effective Date of 1986 Amendment note under section 931 of this title.
EFFECTIVE DATE
Effective for tax years beginning after December 31, 1972.