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1040x how to 21. 1040x how to   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 1040x how to How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. 1040x how to  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. 1040x how to 5% if either you or your spouse is age 65 or older). 1040x how to Standard mileage rate. 1040x how to  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. 1040x how to See Transportation under What Medical Expenses Are Includible. 1040x how to Introduction This chapter will help you determine the following. 1040x how to What medical expenses are. 1040x how to What expenses you can include this year. 1040x how to How much of the expenses you can deduct. 1040x how to Whose medical expenses you can include. 1040x how to What medical expenses are includible. 1040x how to How to treat reimbursements. 1040x how to How to report the deduction on your tax return. 1040x how to How to report impairment-related work expenses. 1040x how to How to report health insurance costs if you are self-employed. 1040x how to Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. 1040x how to These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. 1040x how to They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. 1040x how to Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. 1040x how to They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. 1040x how to Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. 1040x how to Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. 1040x how to What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 1040x how to If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040x how to If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. 1040x how to If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. 1040x how to Separate returns. 1040x how to   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. 1040x how to Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. 1040x how to Community property states. 1040x how to   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. 1040x how to Each of you should include half the expenses. 1040x how to If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. 1040x how to If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. 1040x how to How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. 1040x how to 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). 1040x how to Example. 1040x how to You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. 1040x how to You paid medical expenses of $2,500. 1040x how to You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. 1040x how to Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. 1040x how to There are different rules for decedents and for individuals who are the subject of multiple support agreements. 1040x how to See Support claimed under a multiple support agreement , later. 1040x how to Yourself You can include medical expenses you paid for yourself. 1040x how to Spouse You can include medical expenses you paid for your spouse. 1040x how to To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. 1040x how to Example 1. 1040x how to Mary received medical treatment before she married Bill. 1040x how to Bill paid for the treatment after they married. 1040x how to Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. 1040x how to If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. 1040x how to Mary would include the amounts she paid during the year in her separate return. 1040x how to If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. 1040x how to Example 2. 1040x how to This year, John paid medical expenses for his wife Louise, who died last year. 1040x how to John married Belle this year and they file a joint return. 1040x how to Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. 1040x how to Dependent You can include medical expenses you paid for your dependent. 1040x how to For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. 1040x how to A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 1040x how to The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. 1040x how to S. 1040x how to citizen or national, or a resident of the United States, Canada, or Mexico. 1040x how to If your qualifying child was adopted, see Exception for adopted child , next. 1040x how to You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 1040x how to Exception for adopted child. 1040x how to   If you are a U. 1040x how to S. 1040x how to citizen or U. 1040x how to S. 1040x how to national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. 1040x how to S. 1040x how to citizen or national or a resident of the United States, Canada, or Mexico. 1040x how to Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. 1040x how to Adopted child. 1040x how to   A legally adopted child is treated as your own child. 1040x how to This includes a child lawfully placed with you for legal adoption. 1040x how to   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. 1040x how to   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. 1040x how to   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. 1040x how to    You may be able to take an adoption credit for other expenses related to an adoption. 1040x how to See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 1040x how to Child of divorced or separated parents. 1040x how to   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. 1040x how to Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. 1040x how to This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). 1040x how to Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. 1040x how to But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. 1040x how to Support claimed under a multiple support agreement. 1040x how to   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. 1040x how to A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. 1040x how to   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. 1040x how to However, you can include the entire unreimbursed amount you paid for medical expenses. 1040x how to Example. 1040x how to You and your three brothers each provide one-fourth of your mother's total support. 1040x how to Under a multiple support agreement, you treat your mother as your dependent. 1040x how to You paid all of her medical expenses. 1040x how to Your brothers reimbursed you for three-fourths of these expenses. 1040x how to In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. 1040x how to Your brothers cannot include any part of the expenses. 1040x how to However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. 1040x how to Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. 1040x how to This includes expenses for the decedent's spouse and dependents as well as for the decedent. 1040x how to The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. 1040x how to The expenses must be paid within the 1-year period beginning with the day after the date of death. 1040x how to If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. 1040x how to Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. 1040x how to Amended returns and claims for refund are discussed in chapter 1. 1040x how to What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. 1040x how to The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. 1040x how to What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). 1040x how to This table does not include all possible medical expenses. 1040x how to To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. 1040x how to Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040x how to Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). 1040x how to See Qualified Long-Term Care Insurance Contracts in Publication 502. 1040x how to If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. 1040x how to The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. 1040x how to Note. 1040x how to When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 1040x how to Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. 1040x how to Employer-sponsored health insurance plan. 1040x how to   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. 1040x how to Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. 1040x how to Example. 1040x how to You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. 1040x how to Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. 1040x how to Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. 1040x how to Long-term care services. 1040x how to   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. 1040x how to This amount will be reported as wages in box 1 of your Form W-2. 1040x how to Health reimbursement arrangement (HRA). 1040x how to   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. 1040x how to This is because an HRA is funded solely by the employer. 1040x how to Retired public safety officers. 1040x how to   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. 1040x how to This applies only to distributions that would otherwise be included in income. 1040x how to Medicare A. 1040x how to   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. 1040x how to The payroll tax paid for Medicare A is not a medical expense. 1040x how to   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. 1040x how to In this situation you can include the premiums you paid for Medicare A as a medical expense. 1040x how to Medicare B. 1040x how to   Medicare B is supplemental medical insurance. 1040x how to Premiums you pay for Medicare B are a medical expense. 1040x how to Check the information you received from the Social Security Administration to find out your premium. 1040x how to Medicare D. 1040x how to    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. 1040x how to You can include as a medical expense premiums you pay for Medicare D. 1040x how to Prepaid insurance premiums. 1040x how to   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 1040x how to Unused sick leave used to pay premiums. 1040x how to   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. 1040x how to You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. 1040x how to You can include this cost of continuing participation in the health plan as a medical expense. 1040x how to   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. 1040x how to You cannot include this cost of continuing participation in that health plan as a medical expense. 1040x how to Table 21-1. 1040x how to Medical and Dental Expenses Checklist. 1040x how to See Publication 502 for more information about these and other expenses. 1040x how to You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 1040x how to ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. 1040x how to ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 1040x how to Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. 1040x how to , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. 1040x how to Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. 1040x how to See Nursing home , later. 1040x how to You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. 1040x how to You can include the cost of such lodging while away from home if all of the following requirements are met. 1040x how to The lodging is primarily for and essential to medical care. 1040x how to The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. 1040x how to The lodging is not lavish or extravagant under the circumstances. 1040x how to There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040x how to The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. 1040x how to You can include lodging for a person traveling with the person receiving the medical care. 1040x how to For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 1040x how to Meals are not included. 1040x how to Nursing home. 1040x how to   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. 1040x how to This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. 1040x how to   Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040x how to You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 1040x how to Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040x how to You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. 1040x how to Car expenses. 1040x how to   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. 1040x how to You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040x how to   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. 1040x how to    You can also include parking fees and tolls. 1040x how to You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 1040x how to Example. 1040x how to In 2013, Bill Jones drove 2,800 miles for medical reasons. 1040x how to He spent $500 for gas, $30 for oil, and $100 for tolls and parking. 1040x how to He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. 1040x how to He figures the actual expenses first. 1040x how to He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. 1040x how to He then figures the standard mileage amount. 1040x how to He multiplies 2,800 miles by 24 cents a mile for a total of $672. 1040x how to He then adds the $100 tolls and parking for a total of $772. 1040x how to Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. 1040x how to Transportation expenses you cannot include. 1040x how to   You cannot include in medical expenses the cost of transportation in the following situations. 1040x how to Going to and from work, even if your condition requires an unusual means of transportation. 1040x how to Travel for purely personal reasons to another city for an operation or other medical care. 1040x how to Travel that is merely for the general improvement of one's health. 1040x how to The costs of operating a specially equipped car for other than medical reasons. 1040x how to Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. 1040x how to (See chapter 32 and Publication 503, Child and Dependent Care Expenses. 1040x how to ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. 1040x how to How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. 1040x how to Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. 1040x how to This includes payments from Medicare. 1040x how to Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. 1040x how to Example. 1040x how to You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. 1040x how to The insurance you receive for the hospital and doctors' bills is more than their charges. 1040x how to In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. 1040x how to Health reimbursement arrangement (HRA). 1040x how to   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. 1040x how to An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. 1040x how to Other reimbursements. 1040x how to   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. 1040x how to ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. 1040x how to   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. 1040x how to See How Do You Figure and Report the Deduction on Your Tax Return , later. 1040x how to   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. 1040x how to You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. 1040x how to Excess reimbursement. 1040x how to   If you are reimbursed more than your medical expenses, you may have to include the excess in income. 1040x how to You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. 1040x how to Premiums paid by you. 1040x how to   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. 1040x how to Generally, you do not include the excess reimbursement in your gross income. 1040x how to Premiums paid by you and your employer. 1040x how to   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. 1040x how to   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. 1040x how to Reimbursement in a later year. 1040x how to   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. 1040x how to   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. 1040x how to For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. 1040x how to Figure 21-A. 1040x how to Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. 1040x how to Figure 21-A. 1040x how to Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. 1040x how to   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. 1040x how to 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. 1040x how to However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. 1040x how to Example. 1040x how to For 2013, you were unmarried and under age 65 and you had medical expenses of $500. 1040x how to You cannot deduct the $500 because it is less than 10% of your AGI. 1040x how to If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. 1040x how to Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. 1040x how to If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. 1040x how to See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. 1040x how to Future medical expenses. 1040x how to   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. 1040x how to If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. 1040x how to How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. 1040x how to What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). 1040x how to You cannot claim medical expenses on Form 1040A or Form 1040EZ. 1040x how to If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. 1040x how to Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). 1040x how to This should be your expenses that were not reimbursed by insurance or any other sources. 1040x how to Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. 1040x how to 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. 1040x how to Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. 1040x how to If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. 1040x how to You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. 1040x how to Impairment-related expenses defined. 1040x how to   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. 1040x how to Where to report. 1040x how to   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. 1040x how to   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. 1040x how to Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. 1040x how to Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). 1040x how to Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. 1040x how to Example. 1040x how to You are blind. 1040x how to You must use a reader to do your work. 1040x how to You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. 1040x how to The reader's services are only for your work. 1040x how to You can deduct your expenses for the reader as business expenses. 1040x how to Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. 1040x how to For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. 1040x how to The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. 1040x how to You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. 1040x how to You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. 1040x how to If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. 1040x how to But if any of the following applies, do not use that worksheet. 1040x how to You had more than one source of income subject to self-employment tax. 1040x how to You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 1040x how to You are using amounts paid for qualified long-term care insurance to figure the deduction. 1040x how to If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. 1040x how to Note. 1040x how to When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 1040x how to If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. 1040x how to Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. 1040x how to Where to report. 1040x how to    You take this deduction on Form 1040. 1040x how to If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. 1040x how to 5% if either you or your spouse was age 65 or older). 1040x how to See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. 1040x how to Prev  Up  Next   Home   More Online Publications
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The 1040x How To

1040x how to 1. 1040x how to   Nonresident Alien or Resident Alien? Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Nonresident Aliens Resident AliensGreen Card Test Substantial Presence Test Effect of Tax Treaties Dual-Status AliensFirst Year of Residency Choosing Resident Alien Status Last Year of Residency Nonresident Spouse Treated as a ResidentHow To Make the Choice Aliens From American Samoa or Puerto Rico Introduction You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. 1040x how to If you are both a nonresident and resident in the same year, you have a dual status. 1040x how to Dual status is explained later. 1040x how to Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. 1040x how to Topics - This chapter discusses: How to determine if you are a nonresident, resident, or dual-status alien, and How to treat a nonresident spouse as a resident alien. 1040x how to Useful Items - You may want to see: Form (and Instructions) 1040 U. 1040x how to S. 1040x how to Individual Income Tax Return 1040A U. 1040x how to S. 1040x how to Individual Income Tax Return 1040NR U. 1040x how to S. 1040x how to Nonresident Alien Income Tax Return 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 8840 Closer Connection Exception Statement for Aliens 8843 Statement for Exempt Individuals and Individuals With a Medical Condition See chapter 12 for information about getting these forms. 1040x how to Nonresident Aliens If you are an alien (not a U. 1040x how to S. 1040x how to citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. 1040x how to Resident Aliens You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2013 (January 1–December 31). 1040x how to Even if you do not meet either of these tests, you may be able to choose to be treated as a U. 1040x how to S. 1040x how to resident for part of the year. 1040x how to See First-Year Choice under Dual-Status Aliens, later. 1040x how to Green Card Test You are a resident for tax purposes if you are a lawful permanent resident of the United States at any time during calendar year 2013. 1040x how to (However, see Dual-Status Aliens , later. 1040x how to ) This is known as the “green card” test. 1040x how to You are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. 1040x how to You generally have this status if the U. 1040x how to S. 1040x how to Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. 1040x how to ” You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned. 1040x how to Resident status taken away. 1040x how to   Resident status is considered to have been taken away from you if the U. 1040x how to S. 1040x how to government issues you a final administrative or judicial order of exclusion or deportation. 1040x how to A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. 1040x how to Resident status abandoned. 1040x how to   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. 1040x how to S. 1040x how to consular officer. 1040x how to    If you initiate the determination, your resident status is considered to be abandoned when you file either of the following with the USCIS or U. 1040x how to S. 1040x how to consular officer. 1040x how to Your application for abandonment. 1040x how to Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. 1040x how to You must file the letter by certified mail, return receipt requested. 1040x how to You must keep a copy of the letter and proof that it was mailed and received. 1040x how to    Until you have proof your letter was received, you remain a resident alien for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than ten years old or because you have been absent from the United States for a period of time. 1040x how to   If the USCIS or U. 1040x how to S. 1040x how to consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. 1040x how to If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. 1040x how to   Under U. 1040x how to S. 1040x how to immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. 1040x how to    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. 1040x how to See Expatriation Tax in chapter 4. 1040x how to Termination of residency after June 3, 2004, and before June 17, 2008. 1040x how to   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. 1040x how to S. 1040x how to resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. 1040x how to Termination of residency after June 16, 2008. 1040x how to   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. 1040x how to Substantial Presence Test You will be considered a U. 1040x how to S. 1040x how to resident for tax purposes if you meet the substantial presence test for calendar year 2013. 1040x how to To meet this test, you must be physically present in the United States on at least: 31 days during 2013, and 183 days during the 3-year period that includes 2013, 2012, and 2011, counting: All the days you were present in 2013, and 1/3 of the days you were present in 2012, and 1/6 of the days you were present in 2011. 1040x how to Example. 1040x how to You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 1040x how to To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 1040x how to Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 1040x how to The term United States includes the following areas. 1040x how to All 50 states and the District of Columbia. 1040x how to The territorial waters of the United States. 1040x how to The seabed and subsoil of those submarine areas that are adjacent to U. 1040x how to S. 1040x how to territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. 1040x how to The term does not include U. 1040x how to S. 1040x how to possessions and territories or U. 1040x how to S. 1040x how to airspace. 1040x how to Days of Presence in the United States You are treated as present in the United States on any day you are physically present in the country at any time during the day. 1040x how to However, there are exceptions to this rule. 1040x how to Do not count the following as days of presence in the United States for the substantial presence test. 1040x how to Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. 1040x how to Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. 1040x how to Days you are in the United States as a crew member of a foreign vessel. 1040x how to Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. 1040x how to Days you are an exempt individual. 1040x how to The specific rules that apply to each of these categories are discussed next. 1040x how to Regular commuters from Canada or Mexico. 1040x how to   Do not count the days on which you commute to work in the United States from your residence in Canada or Mexico if you regularly commute from Canada or Mexico. 1040x how to You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period. 1040x how to   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. 1040x how to “Workdays” are the days on which you work in the United States or Canada or Mexico. 1040x how to “Working period” means the period beginning with the first day in the current year on which you are physically present in the United States to work and ending on the last day in the current year on which you are physically present in the United States to work. 1040x how to If your work requires you to be present in the United States only on a seasonal or cyclical basis, your working period begins on the first day of the season or cycle on which you are present in the United States to work and ends on the last day of the season or cycle on which you are present in the United States to work. 1040x how to You can have more than one working period in a calendar year, and your working period can begin in one calendar year and end in the following calendar year. 1040x how to Example. 1040x how to Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. 1040x how to She was assigned to her firm's office in the United States from February 1 through June 1. 1040x how to On June 2, she resumed her employment in Mexico. 1040x how to On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. 1040x how to S. 1040x how to office. 1040x how to She returned to her home in Mexico on each of those evenings. 1040x how to On 7 days, she worked in her firm's Mexico office. 1040x how to For purposes of the substantial presence test, Maria does not count the days she commuted to work in the United States because those days equal more than 75% of the workdays during the working period (69 workdays in the United States divided by 76 workdays in the working period equals 90. 1040x how to 8%). 1040x how to Days in transit. 1040x how to   Do not count the days you are in the United States for less than 24 hours and you are in transit between two places outside the United States. 1040x how to You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. 1040x how to For example, if you travel between airports in the United States to change planes en route to your foreign destination, you are considered to be in transit. 1040x how to However, you are not considered to be in transit if you attend a business meeting while in the United States. 1040x how to This is true even if the meeting is held at the airport. 1040x how to Crew members. 1040x how to   Do not count the days you are temporarily present in the United States as a regular crew member of a foreign vessel (boat or ship) engaged in transportation between the United States and a foreign country or a U. 1040x how to S. 1040x how to possession. 1040x how to However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. 1040x how to Medical condition. 1040x how to   Do not count the days you intended to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. 1040x how to Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. 1040x how to For example, you may be able to establish that you intended to leave if your purpose for visiting the United States could be accomplished during a period that is not long enough to qualify you for the substantial presence test. 1040x how to However, if you need an extended period of time to accomplish the purpose of your visit and that period would qualify you for the substantial presence test, you would not be able to establish an intent to leave the United States before the end of that extended period. 1040x how to   In the case of an individual who is judged mentally incompetent, proof of intent to leave the United States can be determined by analyzing the individual's pattern of behavior before he or she was judged mentally incompetent. 1040x how to   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. 1040x how to See Form 8843 , later. 1040x how to   You cannot exclude any days of presence in the United States under the following circumstances. 1040x how to You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave. 1040x how to You returned to the United States for treatment of a medical condition that arose during a prior stay. 1040x how to The condition existed before your arrival in the United States and you were aware of the condition. 1040x how to It does not matter whether you needed treatment for the condition when you entered the United States. 1040x how to Exempt individual. 1040x how to   Do not count days for which you are an exempt individual. 1040x how to The term “exempt individual” does not refer to someone exempt from U. 1040x how to S. 1040x how to tax, but to anyone in the following categories. 1040x how to An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. 1040x how to A teacher or trainee temporarily present in the United States under a “J” or “Q” visa, who substantially complies with the requirements of the visa. 1040x how to A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. 1040x how to A professional athlete temporarily in the United States to compete in a charitable sports event. 1040x how to   The specific rules for each of these four categories (including any rules on the length of time you will be an exempt individual) are discussed next. 1040x how to Foreign government-related individuals. 1040x how to   A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States: As a full-time employee of an international organization, By reason of diplomatic status, or By reason of a visa (other than a visa that grants lawful permanent residence) that the Secretary of the Treasury determines represents full-time diplomatic or consular status. 1040x how to Note. 1040x how to You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. 1040x how to    An international organization is any public international organization that the President of the United States has designated by Executive Order as being entitled to the privileges, exemptions, and immunities provided for in the International Organizations Act. 1040x how to An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. 1040x how to   An individual is considered to have full-time diplomatic or consular status if he or she: Has been accredited by a foreign government that is recognized by the United States, Intends to engage primarily in official activities for that foreign government while in the United States, and Has been recognized by the President, Secretary of State, or a consular officer as being entitled to that status. 1040x how to Note. 1040x how to If you are present in the United States under an “A” or “G” visa you are considered a foreign government-related individual (with full-time diplomatic or consular status). 1040x how to None of your days count for purposes of the substantial presence test. 1040x how to   Members of the immediate family include the individual's spouse and unmarried children (whether by blood or adoption) but only if the spouse's or unmarried children's visa statuses are derived from and dependent on the exempt individual's visa classification. 1040x how to Unmarried children are included only if they: Are under 21 years of age, Reside regularly in the exempt individual's household, and Are not members of another household. 1040x how to Teachers and trainees. 1040x how to   A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a “J” or “Q” visa and substantially complies with the requirements of that visa. 1040x how to You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. 1040x how to S. 1040x how to immigration laws and could result in the loss of your visa status. 1040x how to   Also included are immediate family members of exempt teachers and trainees. 1040x how to See the definition of immediate family, earlier, under Foreign government-related individuals . 1040x how to   You will not be an exempt individual as a teacher or trainee in 2013 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. 1040x how to However, you will be an exempt individual if all of the following conditions are met. 1040x how to You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years, A foreign employer paid all of your compensation during 2013, and A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee. 1040x how to A foreign employer includes an office or place of business of an American entity in a foreign country or a U. 1040x how to S. 1040x how to possession. 1040x how to   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. 1040x how to See Form 8843 , later. 1040x how to Example. 1040x how to Carla was temporarily in the United States during the year as a teacher on a “J” visa. 1040x how to Her compensation for the year was paid by a foreign employer. 1040x how to Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. 1040x how to She will not be considered an exempt individual for the current year because she was exempt as a teacher for at least 2 of the past 6 years. 1040x how to If her compensation for the past 2 years had been paid by a foreign employer, she would be an exempt individual for the current year. 1040x how to Students. 1040x how to   A student is any individual who is temporarily in the United States on an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of that visa. 1040x how to You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. 1040x how to S. 1040x how to immigration laws and could result in the loss of your visa status. 1040x how to   Also included are immediate family members of exempt students. 1040x how to See the definition of immediate family, earlier, under Foreign government-related individuals . 1040x how to   You will not be an exempt individual as a student in 2013 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements. 1040x how to You establish that you do not intend to reside permanently in the United States. 1040x how to You have substantially complied with the requirements of your visa. 1040x how to The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to, the following. 1040x how to Whether you have maintained a closer connection to a foreign country (discussed later). 1040x how to Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country . 1040x how to   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. 1040x how to See Form 8843 , later. 1040x how to Professional athletes. 1040x how to   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. 1040x how to A charitable sports event is one that meets the following conditions. 1040x how to The main purpose is to benefit a qualified charitable organization. 1040x how to The entire net proceeds go to charity. 1040x how to Volunteers perform substantially all the work. 1040x how to   In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in a sports event. 1040x how to 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. 1040x how to   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. 1040x how to See Form 8843 , next. 1040x how to Form 8843. 1040x how to   If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully completed Form 8843. 1040x how to You were unable to leave the United States as planned because of a medical condition or problem. 1040x how to You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. 1040x how to You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. 1040x how to You were a professional athlete competing in a charitable sports event. 1040x how to Attach Form 8843 to your 2013 income tax return. 1040x how to If you do not have to file a return, send Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. 1040x how to The due date for filing is discussed in chapter 7. 1040x how to If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete or because of a medical condition that arose while you were in the United States. 1040x how to This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. 1040x how to Closer Connection to a Foreign Country Even if you meet the substantial presence test, you can be treated as a nonresident alien if you: Are present in the United States for less than 183 days during the year, Maintain a tax home in a foreign country during the year, and Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next). 1040x how to Closer connection to two foreign countries. 1040x how to   You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions. 1040x how to You maintained a tax home beginning on the first day of the year in one foreign country. 1040x how to You changed your tax home during the year to a second foreign country. 1040x how to You continued to maintain your tax home in the second foreign country for the rest of the year. 1040x how to You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country. 1040x how to You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country. 1040x how to Tax home. 1040x how to   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. 1040x how to Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. 1040x how to 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. 1040x how to If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. 1040x how to   For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year, and must be located in the same foreign country to which you are claiming to have a closer connection. 1040x how to Foreign country. 1040x how to   In determining whether you have a closer connection to a foreign country, the term “foreign country” means: Any territory under the sovereignty of the United Nations or a government other than that of the United States, The territorial waters of the foreign country (determined under U. 1040x how to S. 1040x how to law), The seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights under international law to explore and exploit natural resources, and Possessions and territories of the United States. 1040x how to Establishing a closer connection. 1040x how to   You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. 1040x how to In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following. 1040x how to The country of residence you designate on forms and documents. 1040x how to The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. 1040x how to The location of: Your permanent home, Your family, Your personal belongings, such as cars, furniture, clothing, and jewelry, Your current social, political, cultural, professional, or religious affiliations, Your business activities (other than those that constitute your tax home), The jurisdiction in which you hold a driver's license, The jurisdiction in which you vote, and Charitable organizations to which you contribute. 1040x how to It does not matter whether your permanent home is a house, an apartment, or a furnished room. 1040x how to It also does not matter whether you rent or own it. 1040x how to It is important, however, that your home be available at all times, continuously, and not solely for short stays. 1040x how to When you cannot have a closer connection. 1040x how to   You cannot claim you have a closer connection to a foreign country if either of the following applies: You personally applied, or took other steps during the year, to change your status to that of a permanent resident, or You had an application pending for adjustment of status during the current year. 1040x how to Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. 1040x how to Form I-508, Waiver of Rights, Privileges, Exemptions and Immunities Form I-485, Application to Register Permanent Residence or Adjust Status Form I-130, Petition for Alien Relative, on your behalf Form I-140, Immigrant Petition for Alien Worker, on your behalf Form ETA-750, Application for Alien Employment Certification, on your behalf Form DS-230, Application for Immigrant Visa and Alien Registration Form 8840. 1040x how to   You must attach a fully completed Form 8840 to your income tax return to claim you have a closer connection to a foreign country or countries. 1040x how to   If you do not have to file a return, send the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. 1040x how to The due date for filing is discussed later in chapter 7. 1040x how to   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. 1040x how to This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. 1040x how to Effect of Tax Treaties The rules given here to determine if you are a U. 1040x how to S. 1040x how to resident do not override tax treaty definitions of residency. 1040x how to If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. 1040x how to A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040x how to The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). 1040x how to If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U. 1040x how to S. 1040x how to income tax. 1040x how to For purposes other than figuring your tax, you will be treated as a U. 1040x how to S. 1040x how to resident. 1040x how to For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . 1040x how to Information to be reported. 1040x how to   If you are a dual-resident taxpayer and you claim treaty benefits, you must file a return by the due date (including extensions) using Form 1040NR or Form 1040NR-EZ, and compute your tax as a nonresident alien. 1040x how to You must also attach a fully completed Form 8833 if you determine your residency under a tax treaty and receive payments or income items totaling more than $100,000. 1040x how to You may also have to attach Form 8938 (discussed in chapter 7). 1040x how to See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. 1040x how to Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. 1040x how to This usually occurs in the year you arrive in or depart from the United States. 1040x how to Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. 1040x how to First Year of Residency If you are a U. 1040x how to S. 1040x how to resident for the calendar year, but you were not a U. 1040x how to S. 1040x how to resident at any time during the preceding calendar year, you are a U. 1040x how to S. 1040x how to resident only for the part of the calendar year that begins on the residency starting date. 1040x how to You are a nonresident alien for the part of the year before that date. 1040x how to Residency starting date under substantial presence test. 1040x how to   If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. 1040x how to However, you do not have to count up to 10 days of actual presence in the United States if on those days you establish that: You had a closer connection to a foreign country than to the United States, and Your tax home was in that foreign country. 1040x how to See Closer Connection to a Foreign Country , earlier. 1040x how to   In determining whether you can exclude up to 10 days, the following rules apply. 1040x how to You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. 1040x how to You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. 1040x how to Although you can exclude up to 10 days of presence in determining your residency starting date, you must include those days when determining whether you meet the substantial presence test. 1040x how to Example. 1040x how to Ivan Ivanovich is a citizen of Russia. 1040x how to He came to the United States for the first time on January 6, 2013, to attend a business meeting and returned to Russia on January 10, 2013. 1040x how to His tax home remained in Russia. 1040x how to On March 1, 2013, he moved to the United States and resided here for the rest of the year. 1040x how to Ivan is able to establish a closer connection to Russia for the period January 6–10. 1040x how to Thus, his residency starting date is March 1. 1040x how to Statement required to exclude up to 10 days of presence. 1040x how to   You must file a statement with the IRS if you are excluding up to 10 days of presence in the United States for purposes of your residency starting date. 1040x how to You must sign and date this statement and include a declaration that it is made under penalties of perjury. 1040x how to The statement must contain the following information (as applicable). 1040x how to Your name, address, U. 1040x how to S. 1040x how to taxpayer identification number (if any), and U. 1040x how to S. 1040x how to visa number (if any). 1040x how to Your passport number and the name of the country that issued your passport. 1040x how to The tax year for which the statement applies. 1040x how to The first day that you were present in the United States during the year. 1040x how to The dates of the days you are excluding in figuring your first day of residency. 1040x how to Sufficient facts to establish that you have maintained your tax home in and a closer connection to a foreign country during the period you are excluding. 1040x how to   Attach the required statement to your income tax return. 1040x how to If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. 1040x how to The due date for filing is discussed in chapter 7. 1040x how to   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. 1040x how to Therefore, your first day of residency will be the first day you are present in the United States. 1040x how to This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. 1040x how to Residency starting date under green card test. 1040x how to   If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident. 1040x how to   If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. 1040x how to Residency during the preceding year. 1040x how to   If you were a U. 1040x how to S. 1040x how to resident during any part of the preceding calendar year and you are a U. 1040x how to S. 1040x how to resident for any part of the current year, you will be considered a U. 1040x how to S. 1040x how to resident at the beginning of the current year. 1040x how to This applies whether you are a resident under the substantial presence test or green card test. 1040x how to Example. 1040x how to Robert Bach is a citizen of Switzerland. 1040x how to He came to the United States as a U. 1040x how to S. 1040x how to resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. 1040x how to Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. 1040x how to In calendar year 2013, Robert's U. 1040x how to S. 1040x how to residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. 1040x how to First-Year Choice If you do not meet either the green card test or the substantial presence test for 2012 or 2013 and you did not choose to be treated as a resident for part of 2012, but you meet the substantial presence test for 2014, you can choose to be treated as a U. 1040x how to S. 1040x how to resident for part of 2013. 1040x how to To make this choice, you must: Be present in the United States for at least 31 days in a row in 2013, and Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2013. 1040x how to For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States. 1040x how to When counting the days of presence in (1) and (2) above, do not count the days you were in the United States under any of the exceptions discussed earlier under Days of Presence in the United States. 1040x how to If you make the first-year choice, your residency starting date for 2013 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. 1040x how to You are treated as a U. 1040x how to S. 1040x how to resident for the rest of the year. 1040x how to If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. 1040x how to If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period. 1040x how to Note. 1040x how to You do not have to be married to make this choice. 1040x how to Example 1. 1040x how to Juan DaSilva is a citizen of the Philippines. 1040x how to He came to the United States for the first time on November 1, 2013, and was here on 31 consecutive days (from November 1 through December 1, 2013). 1040x how to Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. 1040x how to He stayed in the United States for the rest of the year. 1040x how to During 2014, Juan was a resident of the United States under the substantial presence test. 1040x how to Juan can make the first-year choice for 2013 because he was in the United States in 2013 for a period of 31 days in a row (November 1 through December 1) and for at least 75% of the days following (and including) the first day of his 31-day period (46 total days of presence in the United States divided by 61 days in the period from November 1 through December 31 equals 75. 1040x how to 4%). 1040x how to If Juan makes the first-year choice, his residency starting date will be November 1, 2013. 1040x how to Example 2. 1040x how to The facts are the same as in Example 1, except that Juan was also absent from the United States on December 24, 25, 29, 30, and 31. 1040x how to He can make the first-year choice for 2013 because up to 5 days of absence are considered days of presence for purposes of the 75% requirement. 1040x how to Statement required to make the first-year choice for 2013. 1040x how to   You must attach a statement to Form 1040 to make the first-year choice for 2013. 1040x how to The statement must contain your name and address and specify the following. 1040x how to That you are making the first-year choice for 2013. 1040x how to That you were not a resident in 2012. 1040x how to That you are a resident under the substantial presence test in 2014. 1040x how to The number of days of presence in the United States during 2014. 1040x how to The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. 1040x how to The date or dates of absence from the United States during 2013 that you are treating as days of presence. 1040x how to You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. 1040x how to If you have not met the test for 2014 as of April 15, 2014, you can request an extension of time for filing your 2013 Form 1040 until a reasonable period after you have met that test. 1040x how to To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. 1040x how to S. 1040x how to Individual Income Tax Return. 1040x how to You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. 1040x how to You should pay with this extension the amount of tax you expect to owe for 2013 figured as if you were a nonresident alien the entire year. 1040x how to You can use Form 1040NR or Form 1040NR-EZ to figure the tax. 1040x how to Enter the tax on Form 4868. 1040x how to If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment. 1040x how to   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. 1040x how to   If you do not follow the procedures discussed here for making the first-year choice, you will be treated as a nonresident alien for all of 2013. 1040x how to However, this does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing procedures and significant steps to comply with the procedures. 1040x how to Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. 1040x how to S. 1040x how to resident for the entire year if all of the following apply. 1040x how to You were a nonresident alien at the beginning of the year. 1040x how to You are a resident alien or U. 1040x how to S. 1040x how to citizen at the end of the year. 1040x how to You are married to a U. 1040x how to S. 1040x how to citizen or resident alien at the end of the year. 1040x how to Your spouse joins you in making the choice. 1040x how to This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. 1040x how to Note. 1040x how to If you are single at the end of the year, you cannot make this choice. 1040x how to If you make this choice, the following rules apply. 1040x how to You and your spouse are treated as U. 1040x how to S. 1040x how to residents for the entire year for income tax purposes. 1040x how to You and your spouse are taxed on worldwide income. 1040x how to You and your spouse must file a joint return for the year of the choice. 1040x how to Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. 1040x how to The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. 1040x how to Note. 1040x how to A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U. 1040x how to S. 1040x how to citizen or resident. 1040x how to See Nonresident Spouse Treated as a Resident , later. 1040x how to If you previously made that choice and it is still in effect, you do not need to make the choice explained here. 1040x how to Making the choice. 1040x how to   You should attach a statement signed by both spouses to your joint return for the year of the choice. 1040x how to The statement must contain the following information. 1040x how to A declaration that you both qualify to make the choice and that you choose to be treated as U. 1040x how to S. 1040x how to residents for the entire tax year. 1040x how to The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. 1040x how to (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. 1040x how to )   You generally make this choice when you file your joint return. 1040x how to However, you also can make the choice by filing Form 1040X, Amended U. 1040x how to S. 1040x how to Individual Income Tax Return. 1040x how to Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. 1040x how to If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. 1040x how to   You generally must file the amended joint return within 3 years from the date you filed your original U. 1040x how to S. 1040x how to income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 1040x how to Last Year of Residency If you were a U. 1040x how to S. 1040x how to resident in 2013 but are not a U. 1040x how to S. 1040x how to resident during any part of 2014, you cease to be a U. 1040x how to S. 1040x how to resident on your residency termination date. 1040x how to Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. 1040x how to Earlier residency termination date. 1040x how to   You may qualify for a residency termination date that is earlier than December 31. 1040x how to This date is: The last day in 2013 that you are physically present in the United States, if you met the substantial presence test, The first day in 2013 that you are no longer a lawful permanent resident of the United States, if you met the green card test, or The later of (1) or (2), if you met both tests. 1040x how to You can use this date only if, for the remainder of 2013, your tax home was in a foreign country and you had a closer connection to that foreign country. 1040x how to See Closer Connection to a Foreign Country , earlier. 1040x how to    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. 1040x how to See Expatriation Tax in chapter 4. 1040x how to Termination of residency. 1040x how to   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. 1040x how to De minimis presence. 1040x how to   If you are a U. 1040x how to S. 1040x how to resident because of the substantial presence test and you qualify to use the earlier residency termination date, you can exclude up to 10 days of actual presence in the United States in determining your residency termination date. 1040x how to In determining whether you can exclude up to 10 days, the following rules apply. 1040x how to You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. 1040x how to You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. 1040x how to Although you can exclude up to 10 days of presence in determining your residency termination date, you must include those days when determining whether you meet the substantial presence test. 1040x how to Example. 1040x how to Lola Bovary is a citizen of Malta. 1040x how to She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. 1040x how to On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. 1040x how to She is able to establish a closer connection to Malta for the period December 12–16. 1040x how to Lola is not a U. 1040x how to S. 1040x how to resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. 1040x how to Lola is a U. 1040x how to S. 1040x how to resident under the substantial presence test for 2013 because she was present in the United States for 183 days (178 days for the period March 1 to August 25 plus 5 days in December). 1040x how to Lola's residency termination date is August 25, 2013. 1040x how to Residency during the next year. 1040x how to   If you are a U. 1040x how to S. 1040x how to resident during any part of 2014 and you are a resident during any part of 2013, you will be treated as a resident through the end of 2013. 1040x how to This applies whether you have a closer connection to a foreign country than the United States during 2013, and whether you are a resident under the substantial presence test or green card test. 1040x how to Statement required to establish your residency termination date. 1040x how to   You must file a statement with the IRS to establish your residency termination date. 1040x how to You must sign and date this statement and include a declaration that it is made under penalties of perjury. 1040x how to The statement must contain the following information (as applicable). 1040x how to Your name, address, U. 1040x how to S. 1040x how to taxpayer identification number (if any), and U. 1040x how to S. 1040x how to visa number (if any). 1040x how to Your passport number and the name of the country that issued your passport. 1040x how to The tax year for which the statement applies. 1040x how to The last day that you were present in the United States during the year. 1040x how to Sufficient facts to establish that you have maintained your tax home in, and that you have a closer connection to, a foreign country following your last day of presence in the United States during the year or following the abandonment or rescission of your status as a lawful permanent resident during the year. 1040x how to The date that your status as a lawful permanent resident was abandoned or rescinded. 1040x how to Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. 1040x how to If you can exclude days under the de minimis presence rule, discussed earlier, include the dates of the days you are excluding and sufficient facts to establish that you have maintained your tax home in and that you have a closer connection to a foreign country during the period you are excluding. 1040x how to   Attach the required statement to your income tax return. 1040x how to If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. 1040x how to The due date for filing is discussed in chapter 7. 1040x how to   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. 1040x how to This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. 1040x how to Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 1040x how to S. 1040x how to citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. 1040x how to S. 1040x how to resident. 1040x how to This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year. 1040x how to If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. 1040x how to Neither you nor your spouse can claim under any tax treaty not to be a U. 1040x how to S. 1040x how to resident. 1040x how to You are both taxed on worldwide income. 1040x how to You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. 1040x how to If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. 1040x how to Example. 1040x how to Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. 1040x how to In June, Bob became a resident alien and remained a resident for the rest of the year. 1040x how to Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. 1040x how to Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years. 1040x how to How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. 1040x how to It should contain the following information. 1040x how to A declaration that one spouse was a nonresident alien and the other spouse a U. 1040x how to S. 1040x how to citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. 1040x how to S. 1040x how to residents for the entire tax year. 1040x how to The name, address, and identification number of each spouse. 1040x how to (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 1040x how to ) Amended return. 1040x how to   You generally make this choice when you file your joint return. 1040x how to However, you can also make the choice by filing a joint amended return on Form 1040X. 1040x how to Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. 1040x how to If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. 1040x how to   You generally must file the amended joint return within 3 years from the date you filed your original U. 1040x how to S. 1040x how to income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 1040x how to Suspending the Choice The choice to be treated as a resident alien is suspended for any tax year (after the tax year you made the choice) if neither spouse is a U. 1040x how to S. 1040x how to citizen or resident alien at any time during the tax year. 1040x how to This means each spouse must file a separate return as a nonresident alien for that year if either meets the filing requirements for nonresident aliens discussed in chapter 7. 1040x how to Example. 1040x how to Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 1040x how to They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. 1040x how to On January 10, 2012, Dick became a nonresident alien. 1040x how to Judy had remained a nonresident alien throughout the period. 1040x how to Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. 1040x how to However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. 1040x how to If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. 1040x how to If Dick becomes a resident alien again in 2014, their choice is no longer suspended. 1040x how to Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier under Suspending the Choice ) or ended in one of the following ways. 1040x how to If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. 1040x how to Revocation. 1040x how to Either spouse can revoke the choice for any tax year, provided he or she makes the revocation by the due date for filing the tax return for that tax year. 1040x how to The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 1040x how to The statement must include the name, address, and identification number of each spouse. 1040x how to (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. 1040x how to ) The statement also must include a list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. 1040x how to File the statement as follows. 1040x how to If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. 1040x how to If the spouse revoking the choice does not have to file a return, but does file a return (for example, to obtain a refund), attach the statement to the return. 1040x how to If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where you filed the last joint return. 1040x how to Death. 1040x how to The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. 1040x how to However, if the surviving spouse is a U. 1040x how to S. 1040x how to citizen or resident and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. 1040x how to If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. 1040x how to Legal separation. 1040x how to A legal separation under a decree of divorce or separate maintenance ends the choice as of the beginning of the tax year in which the legal separation occurs. 1040x how to Inadequate records. 1040x how to The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. 1040x how to Aliens From American Samoa or Puerto Rico If you are a nonresident alien in the United States and a bona fide resident of American Samoa or Puerto Rico during the entire tax year, you are taxed, with certain exceptions, according to the rules for resident aliens of the United States. 1040x how to For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. 1040x how to If you are a nonresident alien from American Samoa or Puerto Rico who does not qualify as a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you are taxed as a nonresident alien. 1040x how to Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. 1040x how to Prev  Up  Next   Home   More Online Publications