US Virgin Islands Taxes

Virgin Islands Map

The U.S. Virgin Islands requires that all bona fide residents, as well as legal aliens and some non-residents file territorial income tax returns each year. People who are legal citizens who earn incomes from USVI-derived sources must file Virgin Islands taxes. Likewise, people who are non-residents or legal aliens from the U.S. who also earn incomes from USVI sources also must file territorial tax returns.

Members of the U.S. military and U.S government workers are not required to file territorial tax returns. However, they must file federal tax returns each year. Married couples that consist of a legal USVI citizen or legal alien and a non-resident are required to file if one or both earn incomes from a USVI-derived source. They also must file joint USVI tax returns for the IRS.

Legal aliens who live in the Virgin Islands and are not U.S. citizens are required to file USVI taxes if they reside there at least part-time throughout the year, even if they earn incomes from employers located in other countries. They do not, however, need to file a U.S. federal income tax return.

Territorial income tax returns can be obtained by calling (340) 715-1040, or by going online at http://www.vibir.gov/. They can also be obtained by contacting the U.S. Virgin Island Internal Revenue Service at:
Bureau of Internal Revenue
4008 Estate Diamond- Plot 7B
Christiansted, V.I. 00820–4421

Amended returns can be submitted by the completion of IRS Form 1040X. It is not necessary to send in the first return with this form. The 1040X form can be mailed to the same address for tax extension requests.

To Request an Extension

As with the U.S. federal tax filing guidelines, all territorial income tax returns must be filed by April 15 of each year, unless that date falls on a weekend or holiday. In that case, returns must be filed by the next business day.

Taxpayers who are unable to make that deadline can request a six-month tax filing extension. The extension gives a taxpayer up to six months' time to file his or her return. It does not grant an extension of any payment that may be owed. Payment must still be remitted by April 15.

Payment Arrangements

Taxpayers who cannot pay their tax debts in entirety can request a monthly payment installment plan. They are required to fill out and submit Form 9465. The form must be mailed to Bureau of Internal Revenue. If sending without a payment, address to:
4008 Estate Diamond- Plot 7B
Christiansted, V.I. 00820–4421

People who wish to remit payment in full or send in payment installments can send checks or money orders to:
6115 Estate Smith Bay
St. Thomas, VI 00802

Taxpayers who are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, must get Form 1040-ES. To pay by check or money order, send your payment with payment voucher to the same address as above.

People who are owed USVI tax refunds can check the status of their returns at http://www.vibir.gov/ or by calling (340) 715-1040.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.

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