⚠ Important Notice — Please Read In Full Before Proceeding (NOTICE-2025-EFS-019-C)
The Federal Revenue & Taxation Bureau (FRTB) of the Federal Government of Big Saint James (FGBSJ) Electronic Filing System (EFS) is provided for the convenience of taxpayers. Use of this system is mandatory for all citizens. Failure to file is punishable under BSJ Code §88.1(a) through §88.1(q) inclusive. The FRTB is not responsible for errors resulting from user input, system downtime, browser incompatibility, server maintenance, cosmic ray bitflip events, or Acts of the Council. All submissions are final upon confirmation. Refunds, if applicable, may take 6-24 months to process depending on Volume Category Classification (VCC) and are subject to Accuracy Review Hold (ARH) protocols.
⚠ Mandatory Pre-Filing Disclosure — Form FRTB-DISC-2025-A
- All citizens who have earned income, received transfers, mined resources, engaged in barter, won gambling proceeds, or existed within the territorial jurisdiction of Big Saint James during tax year 2025 are required to file.
- Filing on behalf of a deceased taxpayer requires completion of Form FRTB-1310 (not available online at this time).
- Citizens who believe they owe no tax must still file a Zero-Liability Attestation (ZLA) on Form FRTB-ZLA-2025, which is only available in paper form from District Office #7 between 9:15 AM and 11:45 AM on non-holiday Tuesdays.
- Electronic filing PIN required for first-time filers. PIN request takes 2-4 weeks by post. Citizens without a PIN may proceed using the Alternative Identity Verification Pathway (AIVP) on page 3 of this system.
- The FRTB reserves the right to audit any filing selected by random, non-random, algorithmic, or arbitrary means.
Publication Disclaimer
This publication is for informational purposes only and does not constitute legal advice, tax advice, or any advice. The FRTB makes no representations as to the accuracy of this document. If any information herein conflicts with the BSJ Tax Code, the BSJ Tax Code controls. If the BSJ Tax Code is unclear, the FRTB's interpretation controls. If the FRTB's interpretation is unclear, see Publication 2207-R. Publication 2207-R is not available at this time.
All citizens are subject to income tax. Income is broadly defined under §2.1 as "any accretion to wealth by any means, whether expected or unexpected, earned or unearned, in cash or in kind, including but not limited to compensation, profits, gains, prizes, awards, gifts in excess of $0, found objects, and tips."
Tax is calculated on Taxable Income, which is Gross Income minus applicable deductions. The Standard Deduction amount depends on your Filing Status (see Chapter 2).
| Bracket | Taxable Income (Single) | Rate | On Excess Above | Form Line Ref. |
|---|---|---|---|---|
| 1 | $0 — $1,000 | 2.0% | $0.00 | Line 22(a) |
| 2 | $1,001 — $5,000 | 6.5% | $20.00 | Line 22(b) |
| 3 | $5,001 — $15,000 | 12.0% | $280.00 | Line 22(c) |
| 4 | $15,001 — $40,000 | 19.5% | $1,480.00 | Line 22(d) |
| 5 | $40,001 — $100,000 | 26.5% | $6,355.00 | Line 22(e) |
| 6 | Over $100,000 | 34.0% | $22,255.00 | Line 22(f) |
Special rates apply to: Long-term capital gains (§72.1), Qualified Dividends (§72.3), Passive Activity Income (§74.1), Mining and Mineral Extraction Proceeds (§91.7), Barter Income (§91.8), Income from Non-Registered Sources (§88.4), and Gambling Winnings in excess of your table losses, where table losses are not deductible (§88.1). Mining income also subject to 3.8% Mineral Extraction Surcharge per §91.7(c).
| Filing Status | Code | Standard Deduction | Qualifying Criteria |
|---|---|---|---|
| Single | S-1 | $3,200 | Unmarried as of Dec 31; see §47.2(b)(i)(A) |
| Married Filing Jointly | MFJ-2 | $6,400 | Legally married; both must sign; see §47.2(b)(ii) |
| Married Filing Separately | MFS-3 | $3,200 | Married but filing separate returns; subject to higher rates; see §47.2(b)(iii)(WARNING) |
| Head of Household | HOH-4 | $4,700 | Unmarried + paid >50% housing costs for qualifying person; does not include self; see §47.4; 12-part test applies |
| Qualifying Widow(er) | QW-5 | $6,400 | Spouse deceased within prior 2 years; must have dependent child; must not have remarried; must submit Form FRTB-QW-CERT; see §47.5(g) |
Property tax is assessed annually at 1.2% of the Assessed Value of all real property owned within Big Saint James territory. Assessed Value is determined by the Bureau of Land Assessment (BLA) using the Comparative Market Analysis (CMA) method, adjusted for the Annual Depreciation Schedule (ADS), reduced by the Homestead Exemption (HSE) if applicable, and multiplied by the County Adjustment Factor (CAF) specific to your district.
Additionally, an Administrative Parcel Fee of $45.00 per parcel applies. A "parcel" is defined in §103.4(a) as a discrete unit of land as recorded in the BSJ Land Registry. Improvements may constitute separate parcels. See Form FRTB-PROP-SCHED for parcel enumeration requirements.
All businesses operating within Big Saint James are subject to an 8.5% Business Activity Tax (BAT) on Net Business Income (NBI). NBI = Gross Revenue minus Allowable Deductions. Minimum BAT is $250.00 for any business with positive revenue. See Publication 334 (Small Business Tax Guide) for list of allowable deductions. Note: Publication 334 covers deductions available under the prior tax code. The current list of allowable deductions is pending publication.
Citizens who purchased goods or services during tax year 2025 are subject to an annual Consumption Assessment. Because tracking individual purchases is not practicable, the FRTB uses a tiered estimated consumption rate based on income level. This is a federal assessment separate from any point-of-sale taxes collected by merchants.
| Gross Income Tier | Annual Consumption Assessment |
|---|---|
| Under $5,000 | $80.00 |
| $5,000 — $14,999 | $185.00 |
| $15,000 — $39,999 | $340.00 |
| $40,000 and above | $620.00 |
| Assessment | Amount | Authority |
|---|---|---|
| Foreign Income Declaration Surcharge | $150.00 flat | §201.4 |
| Vehicle Road Contribution Levy | $65.00 per vehicle | §198.2(a) |
| Livestock Assessment | $12.00 per head | §91.4(c) |
| Late Filing Penalty | 5% of tax + $50 flat fee | §88.1(d) |
FAQ Disclaimer
These answers are provided for general guidance only. Individual circumstances vary. The FRTB is not bound by FAQ answers in enforcement proceedings. Some questions have been answered incorrectly in prior FAQ publications; updated answers supersede prior answers except where prior answers were more favorable to the taxpayer in which case the less favorable answer applies.
| Form Number | Title | Status |
|---|---|---|
| FRTB-1040-EZ-ONLINE | Standard Individual Income Tax Return (Electronic) | Available (this portal) |
| FRTB-1040-PAPER | Standard Individual Income Tax Return (Paper) | Available by mail only |
| FRTB-1040X | Amended Tax Return | Unavailable Online |
| FRTB-4868 | Extension of Time to File | Unavailable Online |
| FRTB-QW-CERT | Qualifying Widow(er) Certification | Unavailable Online |
| FRTB-PROP-SCHED | Property Schedule and Parcel Enumeration | Unavailable Online |
| FRTB-ZLA-2025 | Zero-Liability Attestation | Paper Only (District Office #7) |
| Schedule A | Itemized Deductions | Available (Filing Wizard) |
| Schedule C | Profit or Loss from Business | Available (Filing Wizard) |
| Schedule D | Capital Gains and Losses | Available (Filing Wizard) |
| Schedule M | Reserved | Reserved (Do Not Use) |
| Schedule Q | Blockchain Asset Disclosure | Coming Soon |
| Pub 503 | Filing Status Guide | Under Revision |
| Pub 2207-R | Supplemental Rate & Penalty Guide | Unavailable |
| Pub 2025-UPDATE-C | What's New for Tax Year 2025 | Pending Publication |