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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

  501 VI Withholding Receipt Payment
  720B VI Gross Receipts Yearly Form
  720C VI Gross Receipts Amended
  720 VI Gross Receipts Monthly Tax Form
  720 VI TIF Gross Receipts Monthly Form
  720 VI Gross Receipts Monthly Form Pre-        May 2011
  722 VI Hotel Room Tax
  723 VI Vehicle Tire Tax
  724 VI Vehicle Rental Tax
  750 Highway User's Tax Return
  941 VI Withholding Tax Form

  941 Schedule B
  1040 VI Info Form - CY 2007
  1040 VI Info Form - CY 2008
  1040 VI Info Form - CY 2009
  1040 VI Info Form - CY 2010
 
1040 VI Info Form - CY 2011
  LIC1 - Tax Clearance Form
  LIC1A - Affidavit Form
  1120ES VI  Corporate Estimated Tax
  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