✅ Bona fide residents of the U.S. Virgin Islands file a Virgin Islands tax return with the Virgin Islands Bureau of Internal Revenue (VIBIR) — not with the IRS.
✅ U.S. residents with income allocable to the U.S. Virgin Islands file Form 8689 with their regular Form 1040.
🌴 Bona Fide Resident of the U.S. Virgin Islands
If you are a bona fide resident of the U.S. Virgin Islands:
✅ File your tax return with the Virgin Islands Bureau of Internal Revenue (VIBIR)
❌ Do not file the same return with the IRS
ℹ️ Although U.S. tax laws and tax rates apply, the VIBIR and the IRS are separate entities.
📄 How to Get U.S. Virgin Islands Tax Forms
To obtain Virgin Islands tax forms:
🔗 Visit the Virgin Islands Bureau of Internal Revenue website
📥 Download the appropriate U.S. Virgin Islands tax return
🇺🇸 U.S. Resident With Virgin Islands Income
If you are a U.S. resident and earned income allocable to the U.S. Virgin Islands:
✅ File Form 8689
✅ Attach it to your Form 1040
✅ File the return with the IRS
ℹ️ Form 8689 is used to allocate income between the United States and the U.S. Virgin Islands.