If you are a bona fide resident of the US Virgin Islands, you will need to file a US Virgin Island tax return with the Virgin Islands Bureau of Internal Revenue instead of the IRS. The Virgin Islands Bureau of Internal Revenue and the IRS are not the same entity although the same tax rates and laws apply.
To get a Virgin Island tax form, contact:
Virgin Islands Bureau of Internal Service
6115 Estate Smith Bay
ST. Thomas, USVI 00802
If you are a US resident with income allocable to the Virgin Islands, file Form 8689 with your regular 1040 tax return.