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1040a Form To Print

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1040a Form To Print

1040a form to print 1. 1040a form to print   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. 1040a form to print Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. 1040a form to print Special rule for members of the U. 1040a form to print S. 1040a form to print Armed Forces. 1040a form to print   If you are a member of the U. 1040a form to print S. 1040a form to print Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. 1040a form to print Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. 1040a form to print Also see the special income source rule for members of the U. 1040a form to print S. 1040a form to print Armed Forces in chapter 2, under Compensation for Labor or Personal Services . 1040a form to print Special rule for civilian spouse of active duty member of the U. 1040a form to print S. 1040a form to print Armed Forces. 1040a form to print   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. 1040a form to print S. 1040a form to print possession. 1040a form to print Before relocating, you and your spouse must have the same tax residence. 1040a form to print If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. 1040a form to print As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. 1040a form to print S. 1040a form to print possession return, may be affected. 1040a form to print For more information, consult with state, local, or U. 1040a form to print S. 1040a form to print possession tax authorities regarding your tax obligations under MSRRA. 1040a form to print Presence Test If you are a U. 1040a form to print S. 1040a form to print citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. 1040a form to print You were present in the relevant possession for at least 183 days during the tax year. 1040a form to print You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. 1040a form to print During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. 1040a form to print You were present in the United States for no more than 90 days during the tax year. 1040a form to print You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. 1040a form to print Earned income is pay for personal services performed, such as wages, salaries, or professional fees. 1040a form to print You had no significant connection to the United States during the tax year. 1040a form to print Special rule for nonresident aliens. 1040a form to print   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. 1040a form to print Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. 1040a form to print In that discussion, substitute the name of the possession for “United States” and “U. 1040a form to print S. 1040a form to print ” wherever they appear. 1040a form to print Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. 1040a form to print Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. 1040a form to print Days of presence in a possession. 1040a form to print   You are considered to be present in the relevant possession on any of the following days. 1040a form to print Any day you are physically present in that possession at any time during the day. 1040a form to print Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). 1040a form to print Your parent. 1040a form to print Your spouse. 1040a form to print Your child, who is your son, daughter, stepson, or stepdaughter. 1040a form to print This includes an adopted child or child lawfully placed with you for legal adoption. 1040a form to print This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 1040a form to print Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. 1040a form to print   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). 1040a form to print Days of presence in the United States. 1040a form to print   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. 1040a form to print However, do not count the following days as days of presence in the United States. 1040a form to print Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. 1040a form to print “Child” is defined under item 2c earlier. 1040a form to print “Qualifying medical treatment” is defined later. 1040a form to print Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. 1040a form to print Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. 1040a form to print Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). 1040a form to print Any day you are temporarily in the United States as a student (defined later). 1040a form to print Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). 1040a form to print Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. 1040a form to print The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. 1040a form to print With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. 1040a form to print You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. 1040a form to print You must keep the following documentation. 1040a form to print Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. 1040a form to print Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. 1040a form to print Charitable Sports Event A charitable sports event is one that meets all of the following conditions. 1040a form to print The main purpose is to benefit a qualified charitable organization. 1040a form to print The entire net proceeds go to charity. 1040a form to print Volunteers perform substantially all the work. 1040a form to print In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. 1040a form to print You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. 1040a form to print Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. 1040a form to print The 5 calendar months do not have to be consecutive. 1040a form to print Full-time student. 1040a form to print   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. 1040a form to print However, school attendance exclusively at night is not considered full-time attendance. 1040a form to print School. 1040a form to print   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. 1040a form to print It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. 1040a form to print Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. 1040a form to print This section looks at the factors that determine if a significant connection exists. 1040a form to print You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. 1040a form to print For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. 1040a form to print Permanent home. 1040a form to print   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. 1040a form to print The dwelling unit must be available at all times, continuously, not only for short stays. 1040a form to print Exception for rental property. 1040a form to print   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. 1040a form to print   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. 1040a form to print   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. 1040a form to print You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. 1040a form to print A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. 1040a form to print Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. 1040a form to print ), and lineal descendants (children, grandchildren, etc. 1040a form to print ). 1040a form to print Anyone under an arrangement that lets you use some other dwelling unit. 1040a form to print Anyone at less than a fair rental price. 1040a form to print   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. 1040a form to print Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. 1040a form to print   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. 1040a form to print Example—significant connection. 1040a form to print Ann Green, a U. 1040a form to print S. 1040a form to print citizen, is a sales representative for a company based in Guam. 1040a form to print Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. 1040a form to print Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. 1040a form to print When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. 1040a form to print Ann's stays are always of short duration and she asks her brother's permission to stay with him. 1040a form to print Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. 1040a form to print Ann satisfies the presence test because she has no significant connection to the United States. 1040a form to print Example—presence test. 1040a form to print Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. 1040a form to print They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. 1040a form to print The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. 1040a form to print In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. 1040a form to print Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. 1040a form to print However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. 1040a form to print Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. 1040a form to print Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. 1040a form to print If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. 1040a form to print If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. 1040a form to print Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. 1040a form to print Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. 1040a form to print Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). 1040a form to print Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). 1040a form to print Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. 1040a form to print For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. 1040a form to print Example. 1040a form to print In 2013, Sean Silverman, a U. 1040a form to print S. 1040a form to print citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. 1040a form to print When not at sea, Sean lived with his spouse at a house they own in American Samoa. 1040a form to print The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. 1040a form to print For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. 1040a form to print Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. 1040a form to print See Special Rules in the Year of a Move , later in this chapter. 1040a form to print Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. 1040a form to print S. 1040a form to print possession. 1040a form to print You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. 1040a form to print In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. 1040a form to print The location of your permanent home. 1040a form to print The location of your family. 1040a form to print The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. 1040a form to print The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. 1040a form to print The location where you conduct your routine personal banking activities. 1040a form to print The location where you conduct business activities (other than those that go into determining your tax home). 1040a form to print The location of the jurisdiction in which you hold a driver's license. 1040a form to print The location of the jurisdiction in which you vote. 1040a form to print The location of charitable organizations to which you contribute. 1040a form to print The country of residence you designate on forms and documents. 1040a form to print The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. 1040a form to print Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. 1040a form to print Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. 1040a form to print Example—closer connection to the United States. 1040a form to print Marcos Reyes, a U. 1040a form to print S. 1040a form to print citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. 1040a form to print His spouse and two teenage children remained in California to allow the children to complete high school. 1040a form to print He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. 1040a form to print Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. 1040a form to print Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. 1040a form to print Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. 1040a form to print Marcos received mail in California, including bank and brokerage statements and credit card bills. 1040a form to print He conducted his personal banking activities in California. 1040a form to print He held a California driver's license and was also registered to vote there. 1040a form to print Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. 1040a form to print Closer connection to another possession. 1040a form to print   Generally, possessions are not treated as foreign countries. 1040a form to print Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. 1040a form to print Example—tax home and closer connection to possession. 1040a form to print Pearl Blackmon, a U. 1040a form to print S. 1040a form to print citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. 1040a form to print For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. 1040a form to print Most of Pearl's personal belongings, including her automobile, are located in the CNMI. 1040a form to print She is registered to vote in, and has a driver's license issued by, the CNMI. 1040a form to print She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. 1040a form to print Pearl satisfies the presence test with respect to both Guam and the CNMI. 1040a form to print She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. 1040a form to print Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. 1040a form to print Pearl is considered a bona fide resident of Guam, the location of her tax home. 1040a form to print Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. 1040a form to print See Special Rules in the Year of a Move , next. 1040a form to print Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. 1040a form to print Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. 1040a form to print You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. 1040a form to print In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. 1040a form to print You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. 1040a form to print Example. 1040a form to print Dwight Wood, a U. 1040a form to print S. 1040a form to print citizen, files returns on a calendar year basis. 1040a form to print He lived in the United States from January 2007 through May 2013. 1040a form to print In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. 1040a form to print From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. 1040a form to print If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. 1040a form to print If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. 1040a form to print Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. 1040a form to print You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. 1040a form to print In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. 1040a form to print You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. 1040a form to print Example. 1040a form to print Jean Aspen, a U. 1040a form to print S. 1040a form to print citizen, files returns on a calendar year basis. 1040a form to print From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. 1040a form to print Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. 1040a form to print Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. 1040a form to print If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. 1040a form to print If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. 1040a form to print Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. 1040a form to print S. 1040a form to print citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. 1040a form to print Example. 1040a form to print Randy White, a U. 1040a form to print S. 1040a form to print citizen, files returns on a calendar year basis. 1040a form to print For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. 1040a form to print From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. 1040a form to print On May 5, 2013, Randy moved and changed his tax home to Nevada. 1040a form to print Later that year he established a closer connection to the United States than to Puerto Rico. 1040a form to print Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. 1040a form to print However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. 1040a form to print Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. 1040a form to print S. 1040a form to print possession, you may need to file Form 8898. 1040a form to print This applies to the U. 1040a form to print S. 1040a form to print possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. 1040a form to print Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. 1040a form to print Your worldwide gross income (defined below) in that tax year is more than $75,000. 1040a form to print You meet one of the following. 1040a form to print You take a position for U. 1040a form to print S. 1040a form to print tax purposes that you became a bona fide resident of a U. 1040a form to print S. 1040a form to print possession after a tax year for which you filed a U. 1040a form to print S. 1040a form to print income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. 1040a form to print You are a citizen or resident alien of the United States who takes the position for U. 1040a form to print S. 1040a form to print tax purposes that you ceased to be a bona fide resident of a U. 1040a form to print S. 1040a form to print possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. 1040a form to print You take the position for U. 1040a form to print S. 1040a form to print tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. 1040a form to print Worldwide gross income. 1040a form to print   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. 1040a form to print Example. 1040a form to print You are a U. 1040a form to print S. 1040a form to print citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. 1040a form to print You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. 1040a form to print Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. 1040a form to print You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. 1040a form to print In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. 1040a form to print This is in addition to any criminal penalty that may be imposed. 1040a form to print Prev  Up  Next   Home   More Online Publications

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Tax Fraud Alerts
"If it sounds too good to be true, it probably is!" Seek expert advice before you subscribe to any scheme that offers instant wealth or exemption from your obligation as a United States Citizen to pay taxes. Buying into a tax evasion scheme can be very costly. To arrive at the 'Tax Fraud Alerts' page quickly, use the Keyword 'Fraud' from www.irs.gov

Criminal Investigation (CI) At-a-Glance
Criminal Investigation (CI) serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

What Criminal Investigation Does
Some people bend the tax law -- others break it. Criminal Investigation's job is to pursue the lawbreakers.

Criminal Investigation Statistical Data
Enforcement statistics show trends in areas of fraud. This data assists Criminal Investigation in determining where to focus our resources.

IRS Criminal Investigation Press Releases - Calendar Year 2014
Here you will find links to IRS Criminal Investigation press releases issued by the IRS Special Agents in Charge

How to Make an Offshore Voluntary Disclosure
Taxpayers wanting to report undisclosed income or assets should come in through the IRS Voluntary Disclosure Program.

Criminal Investigation Special Agent Careers
A Career In Action! As an IRS Criminal Investigation (CI) Special Agent, you will pull together your accounting and law enforcement skills. CI special agents are duly sworn law enforcement officers who investigate complex financial crimes associated with tax evasion, money laundering, narcotics, public corruption, and much more. Are You Ready For The Challenge?

Information for Retired IRS Criminal Investigation Special Agents
Information for retired IRS Criminal Investigation special agents to apply to "Retired Law Special Agent" credentials under the Law Enforcement Officers Safety Act of 2004.

Page Last Reviewed or Updated: 28-Mar-2014

The 1040a Form To Print

1040a form to print Index A Advance EIC tables, instructions, Advance Payment Methods for the Earned Income Credit (EIC) Aliens, nonresident, Withholding Income Taxes on the Wages of Nonresident Alien Employees Alternative methods of withholding, Alternative Methods for Figuring Withholding C Combined income tax, employee social security tax, and employee Medicare tax withholding tables, Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables F Formula tables for percentage method withholding (for automated payroll systems), Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) I Introduction, Introduction N Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Notice to employers, Notice to Employers Q Qualified transportation benefits Commuter highway vehicle transportation, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Transit passes, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes W Wage bracket percentage method tables (for automated payroll systems), Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Withholding income taxes on wages Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Withholding: Alternative methods, Alternative Methods for Figuring Withholding Percentage method, Percentage Method Wage bracket method, Wage Bracket Method Prev  Up     Home   More Online Publications