U.S. citizens and resident aliens with income from sources within Guam or the CNMI may need to file this form with their United States income tax return. This form provides information to the United States so the IRS can figure the individual income tax that is due to Guam or the CNMI. Current revision Form 5074 PDF Recent developments None at this time. Other items you may find useful All Form 5074 revisions About Form 1040, U.S. Individual Income Tax Return About Publication 570, Tax Guide for Individuals With Income From U.S. Possessions Other current products
