Glossary

Form 5074 – Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands

What is Form 5074: Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands?

Form 5074 is an IRS tax form used to allocate individual income tax between the United States and either Guam or the Commonwealth of the Northern Mariana Islands (CNMI). If you have income or residency connections to these territories, you may need to use this form to calculate the correct amount of tax owed to each jurisdiction.

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