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2010 Tax Return Form

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2010 Tax Return Form

2010 tax return form Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 2010 tax return form Tax questions. 2010 tax return form Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. 2010 tax return form The general rules for deducting business expenses are discussed in the opening chapter. 2010 tax return form The chapters that follow cover specific expenses and list other publications and forms you may need. 2010 tax return form Comments and suggestions. 2010 tax return form   We welcome your comments about this publication and your suggestions for future editions. 2010 tax return form   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. 2010 tax return form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax return form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax return form   You can send us comments from www. 2010 tax return form irs. 2010 tax return form gov/formspubs/. 2010 tax return form Click on “More Information” and then on “Give us feedback. 2010 tax return form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. 2010 tax return form Ordering forms and publications. 2010 tax return form   Visit www. 2010 tax return form irs. 2010 tax return form gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2010 tax return form Internal Revenue Service 1201 N. 2010 tax return form Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. 2010 tax return form Tax questions. 2010 tax return form   If you have a tax-related question, please go to Help With Tax Questions on IRS. 2010 tax return form gov. 2010 tax return form If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. 2010 tax return form Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. 2010 tax return form irs. 2010 tax return form gov/pub535. 2010 tax return form What's New for 2013 The following items highlight some changes in the tax law for 2013. 2010 tax return form Optional safe harbor method to determine the business use of a home deduction. 2010 tax return form  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. 2010 tax return form For more information, see chapter 1. 2010 tax return form Standard mileage rate. 2010 tax return form  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 2010 tax return form 5 cents per mile. 2010 tax return form For more information, see chapter 11. 2010 tax return form Additional Medicare Tax. 2010 tax return form  Beginning in 2013, a 0. 2010 tax return form 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. 2010 tax return form Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. 2010 tax return form RRTA compensation should be separately compared to the threshold. 2010 tax return form For more information, see chapter 5 or visit www. 2010 tax return form irs. 2010 tax return form gov and enter the following words in the search box: Additional Medicare Tax. 2010 tax return form Retiree drug subsidy. 2010 tax return form  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). 2010 tax return form For more information, visit www. 2010 tax return form irs. 2010 tax return form gov and enter the following words in the search box: Retiree drug subsidy. 2010 tax return form What's New for 2014 The following item highlights a change in the tax law for 2014. 2010 tax return form Standard mileage rate. 2010 tax return form  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. 2010 tax return form Film and television productions costs. 2010 tax return form  The election to expense film and television production costs does not apply to productions that begin in 2014. 2010 tax return form For more information, see chapter 7. 2010 tax return form Reminders The following reminders and other items may help you file your tax return. 2010 tax return form IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 2010 tax return form The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 2010 tax return form You can use one of the following IRS e-file options. 2010 tax return form Use an authorized IRS e-file provider. 2010 tax return form Use a personal computer. 2010 tax return form Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 2010 tax return form For details on these fast filing methods, see your income tax package. 2010 tax return form Form 1099 MISC. 2010 tax return form  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. 2010 tax return form See the Instructions for Form 1099-MISC for more information and additional reporting requirements. 2010 tax return form Photographs of missing children. 2010 tax return form  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. 2010 tax return form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax return form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. 2010 tax return form Prev  Up  Next   Home   More Online Publications
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Forms & Publications

Most Popular Forms & Publications

Form 1040, U.S. Individual Income Tax Return (PDF)
Annual income tax return filed by citizens or residents of the United States
Related: Instructions for Form 1040 (PDF)  Tax Tables (PDF)

Additional forms and schedules for filing Form 1040  

Form 1040A, U.S. Individual Income Tax Return (PDF)
Shorter version of Form 1040 allows you to report limited types of income and to claim certain adjustments. You cannot itemize deductions if you file Form 1040-A
Related: Instructions for Form 1040A (PDF)

Form 1040-ES, Estimated Tax for Individuals (PDF)
Figure and pay your estimated tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.)
Related: Instructions for Form 1040-ES (PDF)

Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents (PDF)
Simplest individual income tax return form to fill out. If you file Form 1040EZ, you cannot itemize deductions or claim any adjustments to income or tax credits (other than the earned income credit).
Related: Instructions for 1040EZ (PDF)

Need help choosing the right 1040 for your situation? Use the Interactive Tax Assistant (ITA) or read Which Form - 1040, 1040-A, or 1040-EZ?

Form W-4, Employee's Withholding Allowance Certificate (PDF)
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes.
Related: Withholding Calculator

Form W-9, Request for Taxpayer Identification Number (TIN) and Certification (PDF)
Provide your correct SSN or other TIN to the person who is required to file an information return with the IRS to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.
Related: Instructions for the Requestor of Form W-9 (PDF)  

Publication 15 (Circular E), Employer's Tax Guide (PDF)
Explains your tax responsibilities as an employer. It also includes tax tables that you need to figure the taxes to withhold from each employee.
Related: Read Pub 15 Online

Publication 17, Your Federal Income Tax (PDF)
Explains the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more.
Related: Read Pub 17 Online

Look for other current forms, instructions, and publications

 

Page Last Reviewed or Updated: 28-Jan-2014

The 2010 Tax Return Form

2010 tax return form 6. 2010 tax return form   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. 2010 tax return form Dual status does not refer to your citizenship; it refers only to your resident status in the United States. 2010 tax return form In determining your U. 2010 tax return form S. 2010 tax return form income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. 2010 tax return form The most common dual-status tax years are the years of arrival and departure. 2010 tax return form See Dual-Status Aliens in chapter 1. 2010 tax return form If you are married and choose to be treated as a U. 2010 tax return form S. 2010 tax return form resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. 2010 tax return form Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. 2010 tax return form Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. 2010 tax return form S. 2010 tax return form Individual Income Tax Return 1040-C U. 2010 tax return form S. 2010 tax return form Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. 2010 tax return form S. 2010 tax return form Estimated Tax for Nonresident Alien Individuals 1040NR U. 2010 tax return form S. 2010 tax return form Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. 2010 tax return form Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. 2010 tax return form If you have not previously established a fiscal tax year, your tax year is the calendar year. 2010 tax return form A calendar year is 12 consecutive months ending on December 31. 2010 tax return form If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. 2010 tax return form S. 2010 tax return form resident for any calendar year, you will be treated as a U. 2010 tax return form S. 2010 tax return form resident for any part of your fiscal year that falls within that calendar year. 2010 tax return form Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. 2010 tax return form Income from sources outside the United States is taxable if you receive it while you are a resident alien. 2010 tax return form The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. 2010 tax return form For the part of the year you are a nonresident alien, you are taxed on income from U. 2010 tax return form S. 2010 tax return form sources and on certain foreign source income treated as effectively connected with a U. 2010 tax return form S. 2010 tax return form trade or business. 2010 tax return form (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. 2010 tax return form ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. 2010 tax return form The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. 2010 tax return form S. 2010 tax return form citizen after receiving it and before the end of the year. 2010 tax return form Income from U. 2010 tax return form S. 2010 tax return form sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. 2010 tax return form Generally, tax treaty provisions apply only to the part of the year you were a nonresident. 2010 tax return form In certain cases, however, treaty provisions may apply while you were a resident alien. 2010 tax return form See chapter 9 for more information. 2010 tax return form When determining what income is taxed in the United States, you must consider exemptions under U. 2010 tax return form S. 2010 tax return form tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. 2010 tax return form For a further discussion of tax treaties, see chapter 9. 2010 tax return form Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. 2010 tax return form 1) Standard deduction. 2010 tax return form   You cannot use the standard deduction allowed on Form 1040. 2010 tax return form However, you can itemize any allowable deductions. 2010 tax return form 2) Exemptions. 2010 tax return form   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. 2010 tax return form 3) Head of household. 2010 tax return form   You cannot use the head of household Tax Table column or Tax Computation Worksheet. 2010 tax return form 4) Joint return. 2010 tax return form   You cannot file a joint return. 2010 tax return form However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. 2010 tax return form 5) Tax rates. 2010 tax return form   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. 2010 tax return form S. 2010 tax return form trade or business. 2010 tax return form You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. 2010 tax return form However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. 2010 tax return form S. 2010 tax return form national. 2010 tax return form  See the instructions for Form 1040NR to see if you qualify. 2010 tax return form    A U. 2010 tax return form S. 2010 tax return form national is an individual who, although not a U. 2010 tax return form S. 2010 tax return form citizen, owes his or her allegiance to the United States. 2010 tax return form U. 2010 tax return form S. 2010 tax return form nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2010 tax return form S. 2010 tax return form nationals instead of U. 2010 tax return form S. 2010 tax return form citizens. 2010 tax return form 6) Tax credits. 2010 tax return form   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. 2010 tax return form S. 2010 tax return form citizen or resident, as discussed in chapter 1. 2010 tax return form Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2010 tax return form Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2010 tax return form The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2010 tax return form You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2010 tax return form Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. 2010 tax return form S. 2010 tax return form national, or Student or business apprentice from India. 2010 tax return form For more information, see Exemptions in chapter 5. 2010 tax return form How To Figure Tax When you figure your U. 2010 tax return form S. 2010 tax return form tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. 2010 tax return form Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. 2010 tax return form S. 2010 tax return form citizens and residents. 2010 tax return form Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. 2010 tax return form You cannot take any deductions against this income. 2010 tax return form Social security and railroad retirement benefits. 2010 tax return form   During the part of the year you are a nonresident alien, 85% of any U. 2010 tax return form S. 2010 tax return form social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2010 tax return form (See The 30% Tax in chapter 4. 2010 tax return form )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. 2010 tax return form Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. 2010 tax return form If you received U. 2010 tax return form S. 2010 tax return form social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. 2010 tax return form You will not receive separate statements for the benefits received during your periods of U. 2010 tax return form S. 2010 tax return form residence and nonresidence. 2010 tax return form Therefore, it is important for you to keep careful records of these amounts. 2010 tax return form You will need this information to properly complete your return and determine your tax liability. 2010 tax return form If you received railroad retirement benefits while you were a nonresident alien, the U. 2010 tax return form S. 2010 tax return form Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. 2010 tax return form If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. 2010 tax return form Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. 2010 tax return form Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. 2010 tax return form There are certain restrictions that may apply. 2010 tax return form These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. 2010 tax return form Foreign tax credit. 2010 tax return form   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. 2010 tax return form   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. 2010 tax return form For more information, see the Instructions for Form 1116 and Publication 514. 2010 tax return form Child and dependent care credit. 2010 tax return form   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. 2010 tax return form Generally, you must be able to claim an exemption for your dependent. 2010 tax return form   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. 2010 tax return form   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. 2010 tax return form   For more information, get Publication 503 and Form 2441. 2010 tax return form Retirement savings contributions credit. 2010 tax return form   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. 2010 tax return form You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. 2010 tax return form Use Form 8880 to figure the credit. 2010 tax return form For more information, see Publication 590. 2010 tax return form Child tax credit. 2010 tax return form   You may be able to take this credit if you have a qualifying child. 2010 tax return form   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2010 tax return form 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). 2010 tax return form Is a U. 2010 tax return form S. 2010 tax return form citizen, a U. 2010 tax return form S. 2010 tax return form national, or a resident alien. 2010 tax return form Did not provide over half of his or her own support for 2013. 2010 tax return form Lived with you more than half of 2013. 2010 tax return form Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2010 tax return form Is claimed as a dependent on your return. 2010 tax return form An adopted child is always treated as your own child. 2010 tax return form An adopted child includes a child lawfully placed with you for legal adoption. 2010 tax return form   See your form instructions for additional details. 2010 tax return form Adoption credit. 2010 tax return form   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2010 tax return form This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2010 tax return form To claim the adoption credit, file Form 8839 with the U. 2010 tax return form S. 2010 tax return form income tax return that you file. 2010 tax return form   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. 2010 tax return form S. 2010 tax return form citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). 2010 tax return form Payments You can report as payments against your U. 2010 tax return form S. 2010 tax return form income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. 2010 tax return form These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. 2010 tax return form S. 2010 tax return form sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. 2010 tax return form Forms To File The U. 2010 tax return form S. 2010 tax return form income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. 2010 tax return form Resident at end of year. 2010 tax return form   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. 2010 tax return form S. 2010 tax return form resident on the last day of the tax year. 2010 tax return form Write “Dual-Status Return” across the top of the return. 2010 tax return form Attach a statement to your return to show the income for the part of the year you are a nonresident. 2010 tax return form You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. 2010 tax return form Nonresident at end of year. 2010 tax return form   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. 2010 tax return form S. 2010 tax return form resident on the last day of the tax year. 2010 tax return form Write “Dual-Status Return” across the top of the return. 2010 tax return form Attach a statement to your return to show the income for the part of the year you are a resident. 2010 tax return form You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. 2010 tax return form   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. 2010 tax return form For more information, see Expatriation Tax in chapter 4. 2010 tax return form Statement. 2010 tax return form   Any statement must have your name, address, and taxpayer identification number on it. 2010 tax return form You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. 2010 tax return form When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. 2010 tax return form If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 2010 tax return form In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. 2010 tax return form If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. 2010 tax return form If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 2010 tax return form If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. 2010 tax return form If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. 2010 tax return form In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 2010 tax return form O. 2010 tax return form Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. 2010 tax return form Prev  Up  Next   Home   More Online Publications