The Internal Revenue Service (IRS) and the U.S. Virgin Islands (U.S.V.I.) Bureau of Internal Revenue (BIR) have agreed on procedures regarding U.S.V.I. organizations that apply for tax-exempt status or file required annual returns.
• U.S.V.I. organizations that want to be recognized as tax exempt by the IRS must file applications for exemption directly with the IRS.
• U.S.V.I. organizations that are recognized as tax exempt by the IRS or claiming tax-exempt status with respect to U.S. Federal income tax must file required annual U.S. Form 990-series reports (990, 990-EZ, 990-N and 990-PF) directly with the IRS, as well as with the BIR.
Virgin Islands’ organizations should send applications for exemption to the IRS at the following address: Internal Revenue Service, P.O. Box 12192, Covington, KY 41012-0192. They can request that the IRS forward tax information, notices and other written communications to the BIR by using Form 8821, Tax Information Authorization.
V.I. organizations may file their annual U.S. Form 990-series reports electronically or file paper Forms 990, 990-EZ and 990-PF with the IRS at the following address: Internal Revenue Service Center, Ogden, UT 84201-0027.
For more information, call the IRS Exempt Organizations customer assistance line at (877) 829-5500.
