A U.S. citizen or resident alien (other than a bona fide resident of the U.S. Virgin Islands (USVI)) with income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI uses this form to figure the amount of U.S. tax allocable to the USVI. Current revision Form 8689 PDF Recent developments Health Coverage Tax Credit (HCTC) has expired on December 31, 2021 -- 03-MAY-2024. Other items you may find useful All Form 8689 Revisions About Publication 570, Tax Guide for Individuals With Income From U.S. Possessions Other Current Products Related items About Form 1040, U.S. Individual Income Tax Return About Form 1065, U.S. Return of Partnership Income About Form 1120, U.S. Corporation Income Tax Return About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts About Form 2220, Underpayment of Estimated Tax By Corporations