Main Links

  - Home
  - Federal Income Tax Forms
  - Federal Tax ID Number
  - Returned Refund Checks
  - Reporting W2/1099

 

 Other Links

  - Tax Structure Booklet
  - Contact Information
  - Report Tax Fraud
  - Tax Tips + Press Releases
  - VI Bureau History
  - Tax Calendar

  - Collection Reports
 

 Additional Links

  - Governor's Office
  - Licensing & Consumer Affairs
  - Lt. Governor's Office

 
 
DIRECTOR'S MESSAGE

  

The Virgin Islands Bureau of Internal Revenue (the Bureau) is responsible for administering and enforcing the internal revenue tax laws of the Virgin Islands. As the major revenue collection agency of the Government of the Virgin Islands, the Bureau must maintain the required human and technical resources to succeed in its mission. The ability to accomplish its mission allows the Government to provide critical services to the Territory.

The Bureau has jurisdiction over all internal revenue taxes of the Virgin Islands, including income, gross receipts, excise, highway user’s, hotel room, entertainment and fuel taxes. The Naval Service Appropriation Act of 1922 established a “mirror” system of taxation in the Virgin Islands for income tax purposes, so that the Internal Revenue Code applies by substituting the Virgin Islands for the United States wherever necessary to give the Internal Revenue Code its unique status in the Virgin Islands. This mechanism provides the Territory with a sophisticated income tax system. Administratively, the Bureau benefits from the multitude of forms, regulations, and other printed guidance available from the Internal Revenue Service. The V.I. mirrored income tax system necessitates an on-going working relationship with the Internal Revenue Service and the United States Department of the Treasury. The Virgin Islands must be cognizant and prepared whenever the Congress contemplates or enacts changes to the Internal Revenue Code which must be implemented within the Territory.

The Virgin Islands Bureau of Internal Revenue was created in August of 1980 by Act No. 4473, and was later amended by Act No. 4479 in September of the same year. Subsequent changes to the operation of the Bureau were made by Act No. 6086, on November 9, 1995. The Bureau was created as a separate independent Agency of the Government of the Virgin Islands and maintains its principal office on St. Thomas, a fully staffed branch office on St. Croix and a satellite office on St. John. The Bureau is under the supervision of a Director, with a Deputy Director located in each District. A Department Chief oversees the operations of the four (4) main branches of the Bureau. The main branches are: Processing, Delinquent Accounts and Returns, Audit, and Computer Operations.

The Bureau’s strategic goals are to promote voluntary compliance with the internal revenue tax laws and to collect the tax revenues owed to the Government of the Virgin Islands. All four (4) branches of the Bureau are dedicated to ensuring the achievement of these two (2) goals.

A knowledgeable staff and up-to-date tax administration system are critical to the Bureau’s operations. Improving the quality of service to taxpayers requires an investment in human resources and the technological support structure. The Bureau must continue to provide training to its employees, maintain and attract competent employees, and invest in its technical support. These are essential obligations that will allow the Bureau to be equipped to administer and enforce the tax laws of the Virgin Islands.     

 


 Director's Message

 The Virgin Islands Bureau of Internal Revenue (the Bureau) is responsible for administering and enforcing the internal revenue tax laws of the Virgin Islands.  As the major revenue collection agency of the Government of the Virgin Islands, the Bureau must maintain the required human and technical resources to succeed in its mission. Link...  

 Local Tax Forms

 241VI Lottery Winning Subsidy Form
 501VI Withholding Receipt Payment
 720BVI Gross Receipts Yearly Form (5%)
 720BVI 2012 Gross Receipts Yearly      
            Form - (4 1/2% and 5%)
 
 720BVI 2011 Gross Receipts Yearly  
            Form  - (4% and 4 1/2%)
 
720BVI Gross Receipts Yearly Form (4%)
 720C Gross Receipts Amended
 720VI Gross Receipts Monthly Form (5%)
 720VI Gross Receipts Monthly Form(4
%)
 720VI Gross Receipts Monthly Form Pre-          May 2011 (4%)
 721DP VI Fuel Tax Deposit Coupon
 721F VI Monthly Fuel Tax Return
 722VI Hotel Room Tax
 723VI Vehicle Tire Tax
 724VI Vehicle Rental Tax
 750 Highway User's Tax Return
 941VI Withholding Form
 941 Schedule B
 1040 VI Info Form - Cy 2009
 1040 VI Info Form - CY 2010
 1040 VI Info Form - CY 2011
 1040 VI Info Form - CY 2012
 1040 VI Info Form - CY 2013
 1120ES VI  Corporate Estimated Tax
 3949A Information Referral Form
 8862 Info to Claim EIC After Disallowance
 LIC1 - Tax Clearance Form
 LIC1A - Affidavit Form
 Affidavit of Lost Check Form
 Request for Credit Card Usage Form

 

Mailing Address (St. Thomas): 6115 Estate Smith Bay Ste 225 St Thomas VY 00802
 

(St. Croix): 4008 Estate Diamond Plot 7-B
Christiansted, VI 00820-4421