• Requests for advice about CNMI residency and tax matters should be addressed to:

  Division of Revenue and Taxation
  Commonwealth of the Northern
  Mariana Islands
  P. O. Box 5234, CHRB
  Saipan, MP 96950

• If you are a U.S. citizen with income from the CNMI and the United States, you must file your income tax return with either the CNMI or the United States as explained below. Do not file with both. You are not liable for tax to the jurisdiction with which you do not have to file.
  • If you are a resident of the CNMI on the last day of your tax year, you should file your return with the Division of Revenue and Taxation at the address above. Include income from worldwide sources on the CNMI return. Include any balance of tax due with your tax return.

  • If you are a resident of the United States on the last day of your tax year, you should file your return with the Internal Revenue Service Center, Philadelphia, PA 19255- 0215.
    • Include income from worldwide sources on the U.S. return. Include any balance of tax due on your tax return.

  • If you are neither a resident of the CNMI nor a resident of the United States at the end of your tax year, but you are a citizen of the CNMI, you should file with the Division of Revenue and Taxation. File with the Internal Revenue Service Center if you are a citizen of the United States.

Income Tax Withheld
Take into account income tax withheld by both jurisdictions in determining if there is tax due or an overpayment.

Information Return
If your adjusted gross income from all sources is at least $50,000, your gross income consists of at least $5,000 from sources in the CNMI, and you file a U.S. income tax return, attach Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) to Form 1040.

Please note this form can not be efiled.

For frequently asked questions regarding CNMI, click here.