Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2009 1040 Forms

2012 1040ezFile Form 1040ezFree 2012 Tax HelpIrs Form 1040 EzFree Online Tax ReturnIrs Gov Form 10401040x Amended Tax FormAmended Tax Return InstructionsFiling Tax Return 2012Free State Tax HelpAmending Taxes OnlineE File Amended 1040xFree Federal And Free State Tax FilingVolunteer Income Tax Assistance Program1040ez DownloadWww.irs.gov Form 1040xWhere Can I Get A 2012 Tax FormIrs Free Tax Filing Online Irs E-file2010 1040 Tax FormFilling Out A 1040ez2012 Tax Filing OnlineE File Tax ReturnsI Need Tax Instruction Booklet For 1040ezH&r Block On LineFile State TaxesWhen Can I File An Amended Tax ReturnIrs 1040ez Tax TableHow To Amend TaxesFree File 1040ezWww Hrblock Com Lp Efile Html &otppartnerid 9012&campaignid Ps_mcm_9012_0011&omnisource Msn Camp028d E Efile Free M Desktop Bmm1040x FormsNeed To File 2011 Taxes2011 Tax FormsSoftware To File 1040nrAmended Irs Tax FormsTurbotax 1040x FormTax Act 2010 DownloadE File Income Tax ReturnH & R Block 1040x1040x Help

2009 1040 Forms

2009 1040 forms Index Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - Statistics by Form

Back to Tax Stats

Find your specific topic by using these selected IRS form numbers and titles.


 

Form Number  

   Form Title

706

United States Estate (and Generation-Skipping Transfer) Tax Return 

706NA

United States Estate (and Generation-Skipping Transfer) Tax Return: Estate of Nonresident Not a Citizen of the United States

709

United States Gift (and Generation-Skipping Transfer) Tax Return

720

Quarterly Federal Excise Tax Return

940

Employer's Annual Federal Unemployment (FUTA) Tax Return

990

Return of Organization Exempt from Income Tax

990-PF

Return of Private Foundation

990-T

Exempt Organization Business Income Tax Return

1040

U.S. Individual Income Tax Return

1040, Schedule C

U.S. Individual Income Tax Return: Profit or Loss from Business

1040, Schedule F

U.S. Individual Income Tax Return: Profit or Loss from Farming

1041

U.S. Income Tax Return for Estates and Trusts

1042-S

Foreign Person's U.S. Source Income Subject to Withholding

1065

U.S. Partnership Return of Income

1116

Foreign Tax Credit: Individuals

1118

Foreign Tax Credit: Corporations

1120

U.S. Corporation Income Tax Return

1120-F

U.S. Income Tax Return of a Foreign Corporation

1120-FSC

U.S. Income Tax Return of a Foreign Sales Corporation

1120S

U.S. Income Tax Return for an S Corporation

2555

Foreign Earned Income: U.S. Citizens

3520

Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts

5227

Split-Interest Trust Information Return

5471

Information Return of U.S. Person with Respect to Certain Foreign Corporations

5472

Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business

5500

Annual Return / Report of Employee Benefits Plan

5713

International Boycott Report

5735

Possessions Corporation Tax Credit under Sections 936 and 30A

8038

Information Return for Tax-Exempt Private Activity Bond Issues

8805

Foreign Partner's Information Statement of Section 1446 Withholding Tax

  


Back to Tax Stats

Page Last Reviewed or Updated: 29-Jan-2014

The 2009 1040 Forms

2009 1040 forms 1. 2009 1040 forms   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. 2009 1040 forms Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. 2009 1040 forms S. 2009 1040 forms Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. 2009 1040 forms S. 2009 1040 forms Individual Income Tax Return 2350 Application for Extension of Time To File U. 2009 1040 forms S. 2009 1040 forms Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. 2009 1040 forms S. 2009 1040 forms Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. 2009 1040 forms Filing Requirements If you are a U. 2009 1040 forms S. 2009 1040 forms citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. 2009 1040 forms Your income, filing status, and age generally determine whether you must file an income tax return. 2009 1040 forms Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. 2009 1040 forms Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. 2009 1040 forms Gross income. 2009 1040 forms   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2009 1040 forms   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. 2009 1040 forms If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. 2009 1040 forms Self-employed individuals. 2009 1040 forms   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. 2009 1040 forms Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. 2009 1040 forms 65 or older. 2009 1040 forms   You are considered to be age 65 on the day before your 65th birthday. 2009 1040 forms For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 2009 1040 forms Residents of U. 2009 1040 forms S. 2009 1040 forms possessions. 2009 1040 forms   If you are (or were) a bona fide resident of a U. 2009 1040 forms S. 2009 1040 forms possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. 2009 1040 forms S. 2009 1040 forms Possession. 2009 1040 forms See the instructions for the form for more information. 2009 1040 forms When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. 2009 1040 forms If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. 2009 1040 forms In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. 2009 1040 forms When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 2009 1040 forms — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 2009 1040 forms A tax return delivered by the U. 2009 1040 forms S. 2009 1040 forms mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. 2009 1040 forms See your Form 1040 or Form 1040A instructions for a list of designated delivery services. 2009 1040 forms Foreign wire transfers. 2009 1040 forms   If you have a U. 2009 1040 forms S. 2009 1040 forms bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). 2009 1040 forms If you do not have a U. 2009 1040 forms S. 2009 1040 forms bank account, ask if your financial institution has a U. 2009 1040 forms S. 2009 1040 forms affiliate that can help you make same-day wire transfers. 2009 1040 forms   For more information, visit www. 2009 1040 forms eftps. 2009 1040 forms gov. 2009 1040 forms Extensions You can get an extension of time to file your return. 2009 1040 forms In some circumstances, you also can get an extension of time to file and pay any tax due. 2009 1040 forms However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. 2009 1040 forms This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. 2009 1040 forms If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. 2009 1040 forms Automatic 2-month extension. 2009 1040 forms   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. 2009 1040 forms S. 2009 1040 forms citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. 2009 1040 forms   If you use a calendar year, the regular due date of your return is April 15. 2009 1040 forms Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. 2009 1040 forms Married taxpayers. 2009 1040 forms   If you file a joint return, either you or your spouse can qualify for the automatic extension. 2009 1040 forms If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. 2009 1040 forms How to get the extension. 2009 1040 forms   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. 2009 1040 forms Automatic 6-month extension. 2009 1040 forms   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). 2009 1040 forms To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). 2009 1040 forms For more information about filing electronically, see E-file options , later. 2009 1040 forms   The form must show your properly estimated tax liability based on the information available to you. 2009 1040 forms    You may not be eligible. 2009 1040 forms You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. 2009 1040 forms E-file options. 2009 1040 forms    You can use e-file to get an extension of time to file. 2009 1040 forms You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. 2009 1040 forms   First, complete Form 4868 to use as a worksheet. 2009 1040 forms If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 2009 1040 forms    Then, do one of the following. 2009 1040 forms E-file Form 4868. 2009 1040 forms You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 2009 1040 forms You will need to provide certain information from your tax return for 2012. 2009 1040 forms If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. 2009 1040 forms If you e-file Form 4868, do not also send a paper Form 4868. 2009 1040 forms E-file and pay by credit or debit card. 2009 1040 forms You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. 2009 1040 forms You can do this by phone or over the Internet. 2009 1040 forms If you do this, you do not file Form 4868. 2009 1040 forms For more information, see the instructions for your tax return. 2009 1040 forms When to file. 2009 1040 forms   Generally, you must request the 6-month extension by the regular due date of your return. 2009 1040 forms Previous 2-month extension. 2009 1040 forms   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. 2009 1040 forms The 2-month period and the 6-month period start at the same time. 2009 1040 forms You have to request the additional 4 months by the new due date allowed by the 2-month extension. 2009 1040 forms   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. 2009 1040 forms You must make an accurate estimate of your tax based on the information available to you. 2009 1040 forms If you find you cannot pay the full amount due with Form 4868, you can still get the extension. 2009 1040 forms You will owe interest on the unpaid amount from the original due date of the return. 2009 1040 forms   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. 2009 1040 forms Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. 2009 1040 forms In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). 2009 1040 forms Additional extension of time for taxpayers out of the country. 2009 1040 forms   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 2009 1040 forms   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. 2009 1040 forms Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. 2009 1040 forms   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. 2009 1040 forms Extension of time to meet tests. 2009 1040 forms   You generally cannot get an extension of more than 6 months. 2009 1040 forms However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. 2009 1040 forms   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. 2009 1040 forms The tests, the exclusions, and the deduction are explained in chapter 4. 2009 1040 forms   You should request an extension if all three of the following apply. 2009 1040 forms You are a U. 2009 1040 forms S. 2009 1040 forms citizen or resident alien. 2009 1040 forms You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. 2009 1040 forms Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. 2009 1040 forms   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. 2009 1040 forms However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. 2009 1040 forms How to get an extension. 2009 1040 forms   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. 2009 1040 forms Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. 2009 1040 forms What if tests are not met. 2009 1040 forms   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). 2009 1040 forms    You should make any request for an extension early, so that if it is denied you still can file your return on time. 2009 1040 forms Otherwise, if you file late and additional tax is due, you may be subject to a penalty. 2009 1040 forms Return filed before test is met. 2009 1040 forms   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. 2009 1040 forms S. 2009 1040 forms and foreign sources and pay the tax on that income. 2009 1040 forms If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. 2009 1040 forms Foreign Currency You must express the amounts you report on your U. 2009 1040 forms S. 2009 1040 forms tax return in U. 2009 1040 forms S. 2009 1040 forms dollars. 2009 1040 forms If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. 2009 1040 forms S. 2009 1040 forms dollars. 2009 1040 forms How you do this depends on your functional currency. 2009 1040 forms Your functional currency generally is the U. 2009 1040 forms S. 2009 1040 forms dollar unless you are required to use the currency of a foreign country. 2009 1040 forms You must make all federal income tax determinations in your functional currency. 2009 1040 forms The U. 2009 1040 forms S. 2009 1040 forms dollar is the functional currency for all taxpayers except some qualified business units (QBUs). 2009 1040 forms A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. 2009 1040 forms Even if you have a QBU, your functional currency is the dollar if any of the following apply. 2009 1040 forms You conduct the business in U. 2009 1040 forms S. 2009 1040 forms dollars. 2009 1040 forms The principal place of business is located in the United States. 2009 1040 forms You choose to or are required to use the U. 2009 1040 forms S. 2009 1040 forms dollar as your functional currency. 2009 1040 forms The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. 2009 1040 forms Make all income tax determinations in your functional currency. 2009 1040 forms If your functional currency is the U. 2009 1040 forms S. 2009 1040 forms dollar, you must immediately translate into U. 2009 1040 forms S. 2009 1040 forms dollars all items of income, expense, etc. 2009 1040 forms (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. 2009 1040 forms Use the exchange rate prevailing when you receive, pay, or accrue the item. 2009 1040 forms If there is more than one exchange rate, use the one that most properly reflects your income. 2009 1040 forms You can generally get exchange rates from banks and U. 2009 1040 forms S. 2009 1040 forms Embassies. 2009 1040 forms If your functional currency is not the U. 2009 1040 forms S. 2009 1040 forms dollar, make all income tax determinations in your functional currency. 2009 1040 forms At the end of the year, translate the results, such as income or loss, into U. 2009 1040 forms S. 2009 1040 forms dollars to report on your income tax return. 2009 1040 forms Blocked Income You generally must report your foreign income in terms of U. 2009 1040 forms S. 2009 1040 forms dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. 2009 1040 forms S. 2009 1040 forms dollars. 2009 1040 forms If, because of restrictions in a foreign country, your income is not readily convertible into U. 2009 1040 forms S. 2009 1040 forms dollars or into other money or property that is readily convertible into U. 2009 1040 forms S. 2009 1040 forms dollars, your income is “blocked” or “deferrable” income. 2009 1040 forms You can report this income in one of two ways: Report the income and pay your federal income tax with U. 2009 1040 forms S. 2009 1040 forms dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. 2009 1040 forms If you choose to postpone the reporting of the income, you must file an information return with your tax return. 2009 1040 forms For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. 2009 1040 forms Rul. 2009 1040 forms 74-351. 2009 1040 forms ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. 2009 1040 forms You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. 2009 1040 forms You must report your income on your information return using the foreign currency in which you received that income. 2009 1040 forms If you have blocked income from more than one foreign country, include a separate information return for each country. 2009 1040 forms Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. 2009 1040 forms S. 2009 1040 forms dollars or into other money or property that is convertible into U. 2009 1040 forms S. 2009 1040 forms currency. 2009 1040 forms Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. 2009 1040 forms If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. 2009 1040 forms If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. 2009 1040 forms If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. 2009 1040 forms To apply for permission, file Form 3115, Application for Change in Accounting Method. 2009 1040 forms You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. 2009 1040 forms See the instructions for Form 3115 for information on changing your accounting method. 2009 1040 forms Fulbright Grant All income must be reported in U. 2009 1040 forms S. 2009 1040 forms dollars. 2009 1040 forms In most cases, the tax also must be paid in U. 2009 1040 forms S. 2009 1040 forms dollars. 2009 1040 forms If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. 2009 1040 forms S. 2009 1040 forms tax that is based on the blocked income. 2009 1040 forms Paying U. 2009 1040 forms S. 2009 1040 forms tax in foreign currency. 2009 1040 forms   To qualify for this method of payment, you must prepare a statement that shows the following information. 2009 1040 forms You were a Fulbright grantee and were paid in nonconvertible foreign currency. 2009 1040 forms The total grant you received during the year and the amount you received in nonconvertible foreign currency. 2009 1040 forms At least 70% of the grant was paid in nonconvertible foreign currency. 2009 1040 forms The statement must be certified by the U. 2009 1040 forms S. 2009 1040 forms educational foundation or commission paying the grant or other person having control of grant payments to you. 2009 1040 forms   You should prepare at least two copies of this statement. 2009 1040 forms Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. 2009 1040 forms Figuring actual tax. 2009 1040 forms   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. 2009 1040 forms If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. 2009 1040 forms   Adjusted gross income that is blocked income × Total U. 2009 1040 forms S. 2009 1040 forms tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. 2009 1040 forms A copy of the certified statement discussed earlier. 2009 1040 forms A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. 2009 1040 forms S. 2009 1040 forms dollars. 2009 1040 forms The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. 2009 1040 forms Figuring estimated tax on nonconvertible foreign currency. 2009 1040 forms   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. 2009 1040 forms   Adjusted gross income that is blocked income × Total estimated U. 2009 1040 forms S. 2009 1040 forms tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. 2009 1040 forms Deposit of foreign currency with disbursing officer. 2009 1040 forms   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. 2009 1040 forms Estimated tax installments. 2009 1040 forms   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. 2009 1040 forms See Estimated Tax , later. 2009 1040 forms Deposit receipt. 2009 1040 forms   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. 2009 1040 forms The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. 2009 1040 forms S. 2009 1040 forms dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. 2009 1040 forms Keep the copy for your records. 2009 1040 forms Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. 2009 1040 forms IRS e-file offers accurate, safe, and fast alternatives to filing on paper. 2009 1040 forms IRS computers quickly and automatically check for errors or other missing information. 2009 1040 forms Even returns with a foreign address can be e-filed! How to e-file. 2009 1040 forms   There are three ways you can e-file. 2009 1040 forms Use your personal computer. 2009 1040 forms Use a volunteer. 2009 1040 forms Many programs offering free tax help can e-file your return. 2009 1040 forms Use a tax professional. 2009 1040 forms Most tax professionals can e-file your return. 2009 1040 forms These methods are explained in detail in the instructions for your tax return. 2009 1040 forms Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. 2009 1040 forms You claim the foreign earned income exclusion. 2009 1040 forms You claim the foreign housing exclusion or deduction. 2009 1040 forms You live in a foreign country. 2009 1040 forms Instead, use one of the following special addresses. 2009 1040 forms If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. 2009 1040 forms O. 2009 1040 forms Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. 2009 1040 forms However, you should not file with the addresses listed above if you are a bona fide resident of the U. 2009 1040 forms S. 2009 1040 forms Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. 2009 1040 forms Resident of U. 2009 1040 forms S. 2009 1040 forms Virgin Islands (USVI). 2009 1040 forms   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. 2009 1040 forms S. 2009 1040 forms return. 2009 1040 forms However, you must file a return with the USVI. 2009 1040 forms    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 2009 1040 forms Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. 2009 1040 forms   If you are a U. 2009 1040 forms S. 2009 1040 forms citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. 2009 1040 forms File the original return with the United States and file a signed copy of the U. 2009 1040 forms S. 2009 1040 forms return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. 2009 1040 forms   You must complete Form 8689, Allocation of Individual Income Tax to the U. 2009 1040 forms S. 2009 1040 forms Virgin Islands, and attach a copy to both your U. 2009 1040 forms S. 2009 1040 forms return and your USVI return. 2009 1040 forms You should file your U. 2009 1040 forms S. 2009 1040 forms return with the address listed under Where To File. 2009 1040 forms   See Publication 570, Tax Guide for Individuals With Income From U. 2009 1040 forms S. 2009 1040 forms Possessions, for information about filing Virgin Islands returns. 2009 1040 forms Resident of Guam. 2009 1040 forms   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. 2009 1040 forms    Send your return to the:     Department of Revenue and Taxation Government of Guam P. 2009 1040 forms O. 2009 1040 forms Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. 2009 1040 forms S. 2009 1040 forms citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. 2009 1040 forms Send your return to the address listed under Where To File. 2009 1040 forms   See Publication 570 for information about filing Guam returns. 2009 1040 forms Resident of the Commonwealth of the Northern Mariana Islands. 2009 1040 forms   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. 2009 1040 forms    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2009 1040 forms O. 2009 1040 forms Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. 2009 1040 forms S. 2009 1040 forms citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. 2009 1040 forms Send your return to the address listed under Where To File. 2009 1040 forms   See Publication 570 for information about filing Northern Mariana Islands returns. 2009 1040 forms Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 2009 1040 forms S. 2009 1040 forms citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. 2009 1040 forms S. 2009 1040 forms resident. 2009 1040 forms This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. 2009 1040 forms If you make this choice, the following two rules apply. 2009 1040 forms You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. 2009 1040 forms You must file a joint income tax return for the year you make the choice. 2009 1040 forms This means that neither of you can claim under any tax treaty not to be a U. 2009 1040 forms S. 2009 1040 forms resident for a tax year for which the choice is in effect. 2009 1040 forms You can file joint or separate returns in years after the year in which you make the choice. 2009 1040 forms Example 1. 2009 1040 forms Pat Smith, a U. 2009 1040 forms S. 2009 1040 forms citizen, is married to Norman, a nonresident alien. 2009 1040 forms Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. 2009 1040 forms Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. 2009 1040 forms Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. 2009 1040 forms Example 2. 2009 1040 forms When Bob and Sharon Williams got married, both were nonresident aliens. 2009 1040 forms In June of last year, Bob became a resident alien and remained a resident for the rest of the year. 2009 1040 forms Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. 2009 1040 forms Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. 2009 1040 forms Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. 2009 1040 forms If you do not choose to treat your nonresident alien spouse as a U. 2009 1040 forms S. 2009 1040 forms resident, you may be able to use head of household filing status. 2009 1040 forms To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. 2009 1040 forms For more information, see Publication 501. 2009 1040 forms Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. 2009 1040 forms S. 2009 1040 forms resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). 2009 1040 forms To get an SSN for a nonresident alien spouse, apply at an office of the U. 2009 1040 forms S. 2009 1040 forms Social Security Administration (SSA) or U. 2009 1040 forms S. 2009 1040 forms consulate. 2009 1040 forms You must complete Form SS-5, Application for a Social Security Card, available at www. 2009 1040 forms socialsecurity. 2009 1040 forms gov or by calling 1-800-772-1213. 2009 1040 forms You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. 2009 1040 forms If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. 2009 1040 forms 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. 2009 1040 forms It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. 2009 1040 forms S. 2009 1040 forms citizen or resident alien on the last day of your tax year and that you choose to be treated as U. 2009 1040 forms S. 2009 1040 forms residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. 2009 1040 forms (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 2009 1040 forms ) You generally make this choice when you file your joint return. 2009 1040 forms However, you also can make the choice by filing a joint amended return on Form 1040X. 2009 1040 forms Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. 2009 1040 forms If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. 2009 1040 forms You generally must file the amended joint return within 3 years from the date you filed your original U. 2009 1040 forms S. 2009 1040 forms income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 2009 1040 forms Table 1–1. 2009 1040 forms Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. 2009 1040 forms   • The revocation must be made by the due date for filing the tax return for that tax year. 2009 1040 forms   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 2009 1040 forms The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. 2009 1040 forms     • The name and address of any person who is revoking the choice for a deceased spouse. 2009 1040 forms     • 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. 2009 1040 forms   • 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 the last joint return was filed. 2009 1040 forms Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. 2009 1040 forms   • If the surviving spouse is a U. 2009 1040 forms S. 2009 1040 forms citizen or resident alien 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. 2009 1040 forms   • 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. 2009 1040 forms Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. 2009 1040 forms Inadequate records   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. 2009 1040 forms Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. 2009 1040 forms S. 2009 1040 forms citizen or resident alien at any time during the later tax year. 2009 1040 forms Example. 2009 1040 forms Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 2009 1040 forms They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. 2009 1040 forms On January 10, 2012, Dick became a nonresident alien. 2009 1040 forms Judy had remained a nonresident alien. 2009 1040 forms Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. 2009 1040 forms Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. 2009 1040 forms For 2013, both are treated as nonresident aliens. 2009 1040 forms If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. 2009 1040 forms Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. 2009 1040 forms If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. 2009 1040 forms Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. 2009 1040 forms S. 2009 1040 forms citizen or resident abroad as for a taxpayer in the United States. 2009 1040 forms For current instructions on making estimated tax payments, see Form 1040-ES. 2009 1040 forms If you had a tax liability for 2013, you may have to pay estimated tax for 2014. 2009 1040 forms Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. 2009 1040 forms (The return must cover all 12 months. 2009 1040 forms ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). 2009 1040 forms See Publication 505 for more information. 2009 1040 forms The first installment of estimated tax is due on April 15, 2014. 2009 1040 forms Foreign earned income exclusion. 2009 1040 forms   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. 2009 1040 forms In addition, you can reduce your income by your estimated foreign housing deduction. 2009 1040 forms However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. 2009 1040 forms If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. 2009 1040 forms   For more information about figuring your estimated tax, see Publication 505. 2009 1040 forms Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. 2009 1040 forms 1). 2009 1040 forms   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. 2009 1040 forms 1. 2009 1040 forms Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). 2009 1040 forms See the filing instructions at www. 2009 1040 forms bsaefiling. 2009 1040 forms fincen. 2009 1040 forms treas. 2009 1040 forms gov/main. 2009 1040 forms html. 2009 1040 forms   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. 2009 1040 forms You do not need to file the report if the assets are with a U. 2009 1040 forms S. 2009 1040 forms military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. 2009 1040 forms   More information about the filing of Form 114 can be found in the instructions for the form. 2009 1040 forms FinCEN Form 105. 2009 1040 forms   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. 2009 1040 forms Certain recipients of currency or monetary instruments also must file Form 105. 2009 1040 forms   More information about the filing of Form 105 can be found in the instructions on the back of the form. 2009 1040 forms Form 8938. 2009 1040 forms   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). 2009 1040 forms The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 2009 1040 forms Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 2009 1040 forms S. 2009 1040 forms person. 2009 1040 forms   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 2009 1040 forms   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 2009 1040 forms Prev  Up  Next   Home   More Online Publications