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2012 Form 1040 Schedule A

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2012 Form 1040 Schedule A

2012 form 1040 schedule a 1. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a S. 2012 form 1040 schedule a Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a Individual Income Tax Return 2350 Application for Extension of Time To File U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. 2012 form 1040 schedule a Filing Requirements If you are a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Your income, filing status, and age generally determine whether you must file an income tax return. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Gross income. 2012 form 1040 schedule a   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Self-employed individuals. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. 2012 form 1040 schedule a 65 or older. 2012 form 1040 schedule a   You are considered to be age 65 on the day before your 65th birthday. 2012 form 1040 schedule a For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 2012 form 1040 schedule a Residents of U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a possessions. 2012 form 1040 schedule a   If you are (or were) a bona fide resident of a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a Possession. 2012 form 1040 schedule a See the instructions for the form for more information. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 2012 form 1040 schedule a — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 2012 form 1040 schedule a A tax return delivered by the U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a See your Form 1040 or Form 1040A instructions for a list of designated delivery services. 2012 form 1040 schedule a Foreign wire transfers. 2012 form 1040 schedule a   If you have a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). 2012 form 1040 schedule a If you do not have a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a bank account, ask if your financial institution has a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a affiliate that can help you make same-day wire transfers. 2012 form 1040 schedule a   For more information, visit www. 2012 form 1040 schedule a eftps. 2012 form 1040 schedule a gov. 2012 form 1040 schedule a Extensions You can get an extension of time to file your return. 2012 form 1040 schedule a In some circumstances, you also can get an extension of time to file and pay any tax due. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. 2012 form 1040 schedule a Automatic 2-month extension. 2012 form 1040 schedule a   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a   If you use a calendar year, the regular due date of your return is April 15. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Married taxpayers. 2012 form 1040 schedule a   If you file a joint return, either you or your spouse can qualify for the automatic extension. 2012 form 1040 schedule a If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. 2012 form 1040 schedule a How to get the extension. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a Automatic 6-month extension. 2012 form 1040 schedule a   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). 2012 form 1040 schedule a To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). 2012 form 1040 schedule a For more information about filing electronically, see E-file options , later. 2012 form 1040 schedule a   The form must show your properly estimated tax liability based on the information available to you. 2012 form 1040 schedule a    You may not be eligible. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a E-file options. 2012 form 1040 schedule a    You can use e-file to get an extension of time to file. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a   First, complete Form 4868 to use as a worksheet. 2012 form 1040 schedule a If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 2012 form 1040 schedule a    Then, do one of the following. 2012 form 1040 schedule a E-file Form 4868. 2012 form 1040 schedule a You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 2012 form 1040 schedule a You will need to provide certain information from your tax return for 2012. 2012 form 1040 schedule a If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. 2012 form 1040 schedule a If you e-file Form 4868, do not also send a paper Form 4868. 2012 form 1040 schedule a E-file and pay by credit or debit card. 2012 form 1040 schedule a You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. 2012 form 1040 schedule a You can do this by phone or over the Internet. 2012 form 1040 schedule a If you do this, you do not file Form 4868. 2012 form 1040 schedule a For more information, see the instructions for your tax return. 2012 form 1040 schedule a When to file. 2012 form 1040 schedule a   Generally, you must request the 6-month extension by the regular due date of your return. 2012 form 1040 schedule a Previous 2-month extension. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a The 2-month period and the 6-month period start at the same time. 2012 form 1040 schedule a You have to request the additional 4 months by the new due date allowed by the 2-month extension. 2012 form 1040 schedule a   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. 2012 form 1040 schedule a You must make an accurate estimate of your tax based on the information available to you. 2012 form 1040 schedule a If you find you cannot pay the full amount due with Form 4868, you can still get the extension. 2012 form 1040 schedule a You will owe interest on the unpaid amount from the original due date of the return. 2012 form 1040 schedule a   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). 2012 form 1040 schedule a Additional extension of time for taxpayers out of the country. 2012 form 1040 schedule a   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). 2012 form 1040 schedule a   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a Extension of time to meet tests. 2012 form 1040 schedule a   You generally cannot get an extension of more than 6 months. 2012 form 1040 schedule a However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a The tests, the exclusions, and the deduction are explained in chapter 4. 2012 form 1040 schedule a   You should request an extension if all three of the following apply. 2012 form 1040 schedule a You are a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a citizen or resident alien. 2012 form 1040 schedule a You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. 2012 form 1040 schedule a Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a How to get an extension. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a What if tests are not met. 2012 form 1040 schedule a   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). 2012 form 1040 schedule a    You should make any request for an extension early, so that if it is denied you still can file your return on time. 2012 form 1040 schedule a Otherwise, if you file late and additional tax is due, you may be subject to a penalty. 2012 form 1040 schedule a Return filed before test is met. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a S. 2012 form 1040 schedule a and foreign sources and pay the tax on that income. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Foreign Currency You must express the amounts you report on your U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a tax return in U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars. 2012 form 1040 schedule a How you do this depends on your functional currency. 2012 form 1040 schedule a Your functional currency generally is the U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollar unless you are required to use the currency of a foreign country. 2012 form 1040 schedule a You must make all federal income tax determinations in your functional currency. 2012 form 1040 schedule a The U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollar is the functional currency for all taxpayers except some qualified business units (QBUs). 2012 form 1040 schedule a A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. 2012 form 1040 schedule a Even if you have a QBU, your functional currency is the dollar if any of the following apply. 2012 form 1040 schedule a You conduct the business in U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars. 2012 form 1040 schedule a The principal place of business is located in the United States. 2012 form 1040 schedule a You choose to or are required to use the U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollar as your functional currency. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Make all income tax determinations in your functional currency. 2012 form 1040 schedule a If your functional currency is the U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollar, you must immediately translate into U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars all items of income, expense, etc. 2012 form 1040 schedule a (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. 2012 form 1040 schedule a Use the exchange rate prevailing when you receive, pay, or accrue the item. 2012 form 1040 schedule a If there is more than one exchange rate, use the one that most properly reflects your income. 2012 form 1040 schedule a You can generally get exchange rates from banks and U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a Embassies. 2012 form 1040 schedule a If your functional currency is not the U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollar, make all income tax determinations in your functional currency. 2012 form 1040 schedule a At the end of the year, translate the results, such as income or loss, into U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars to report on your income tax return. 2012 form 1040 schedule a Blocked Income You generally must report your foreign income in terms of U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars. 2012 form 1040 schedule a If, because of restrictions in a foreign country, your income is not readily convertible into U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars or into other money or property that is readily convertible into U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars, your income is “blocked” or “deferrable” income. 2012 form 1040 schedule a You can report this income in one of two ways: Report the income and pay your federal income tax with U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. 2012 form 1040 schedule a If you choose to postpone the reporting of the income, you must file an information return with your tax return. 2012 form 1040 schedule a For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. 2012 form 1040 schedule a Rul. 2012 form 1040 schedule a 74-351. 2012 form 1040 schedule a ” 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. 2012 form 1040 schedule a You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. 2012 form 1040 schedule a You must report your income on your information return using the foreign currency in which you received that income. 2012 form 1040 schedule a If you have blocked income from more than one foreign country, include a separate information return for each country. 2012 form 1040 schedule a Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars or into other money or property that is convertible into U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a currency. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a To apply for permission, file Form 3115, Application for Change in Accounting Method. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a See the instructions for Form 3115 for information on changing your accounting method. 2012 form 1040 schedule a Fulbright Grant All income must be reported in U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars. 2012 form 1040 schedule a In most cases, the tax also must be paid in U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a S. 2012 form 1040 schedule a tax that is based on the blocked income. 2012 form 1040 schedule a Paying U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a tax in foreign currency. 2012 form 1040 schedule a   To qualify for this method of payment, you must prepare a statement that shows the following information. 2012 form 1040 schedule a You were a Fulbright grantee and were paid in nonconvertible foreign currency. 2012 form 1040 schedule a The total grant you received during the year and the amount you received in nonconvertible foreign currency. 2012 form 1040 schedule a At least 70% of the grant was paid in nonconvertible foreign currency. 2012 form 1040 schedule a The statement must be certified by the U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a educational foundation or commission paying the grant or other person having control of grant payments to you. 2012 form 1040 schedule a   You should prepare at least two copies of this statement. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Figuring actual tax. 2012 form 1040 schedule a   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. 2012 form 1040 schedule a If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. 2012 form 1040 schedule a   Adjusted gross income that is blocked income × Total U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. 2012 form 1040 schedule a A copy of the certified statement discussed earlier. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars. 2012 form 1040 schedule a The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. 2012 form 1040 schedule a Figuring estimated tax on nonconvertible foreign currency. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a   Adjusted gross income that is blocked income × Total estimated U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Deposit of foreign currency with disbursing officer. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a Estimated tax installments. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a See Estimated Tax , later. 2012 form 1040 schedule a Deposit receipt. 2012 form 1040 schedule a   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. 2012 form 1040 schedule a The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. 2012 form 1040 schedule a Keep the copy for your records. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a IRS e-file offers accurate, safe, and fast alternatives to filing on paper. 2012 form 1040 schedule a IRS computers quickly and automatically check for errors or other missing information. 2012 form 1040 schedule a Even returns with a foreign address can be e-filed! How to e-file. 2012 form 1040 schedule a   There are three ways you can e-file. 2012 form 1040 schedule a Use your personal computer. 2012 form 1040 schedule a Use a volunteer. 2012 form 1040 schedule a Many programs offering free tax help can e-file your return. 2012 form 1040 schedule a Use a tax professional. 2012 form 1040 schedule a Most tax professionals can e-file your return. 2012 form 1040 schedule a These methods are explained in detail in the instructions for your tax return. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a You claim the foreign earned income exclusion. 2012 form 1040 schedule a You claim the foreign housing exclusion or deduction. 2012 form 1040 schedule a You live in a foreign country. 2012 form 1040 schedule a Instead, use one of the following special addresses. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a O. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a However, you should not file with the addresses listed above if you are a bona fide resident of the U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. 2012 form 1040 schedule a Resident of U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a Virgin Islands (USVI). 2012 form 1040 schedule a   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a return. 2012 form 1040 schedule a However, you must file a return with the USVI. 2012 form 1040 schedule a    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 2012 form 1040 schedule a Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. 2012 form 1040 schedule a   If you are a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a File the original return with the United States and file a signed copy of the U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. 2012 form 1040 schedule a   You must complete Form 8689, Allocation of Individual Income Tax to the U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a Virgin Islands, and attach a copy to both your U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a return and your USVI return. 2012 form 1040 schedule a You should file your U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a return with the address listed under Where To File. 2012 form 1040 schedule a   See Publication 570, Tax Guide for Individuals With Income From U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a Possessions, for information about filing Virgin Islands returns. 2012 form 1040 schedule a Resident of Guam. 2012 form 1040 schedule a   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. 2012 form 1040 schedule a    Send your return to the:     Department of Revenue and Taxation Government of Guam P. 2012 form 1040 schedule a O. 2012 form 1040 schedule a Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Send your return to the address listed under Where To File. 2012 form 1040 schedule a   See Publication 570 for information about filing Guam returns. 2012 form 1040 schedule a Resident of the Commonwealth of the Northern Mariana Islands. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2012 form 1040 schedule a O. 2012 form 1040 schedule a Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Send your return to the address listed under Where To File. 2012 form 1040 schedule a   See Publication 570 for information about filing Northern Mariana Islands returns. 2012 form 1040 schedule a Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a resident. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a If you make this choice, the following two rules apply. 2012 form 1040 schedule a You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. 2012 form 1040 schedule a You must file a joint income tax return for the year you make the choice. 2012 form 1040 schedule a This means that neither of you can claim under any tax treaty not to be a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a resident for a tax year for which the choice is in effect. 2012 form 1040 schedule a You can file joint or separate returns in years after the year in which you make the choice. 2012 form 1040 schedule a Example 1. 2012 form 1040 schedule a Pat Smith, a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a citizen, is married to Norman, a nonresident alien. 2012 form 1040 schedule a Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Example 2. 2012 form 1040 schedule a When Bob and Sharon Williams got married, both were nonresident aliens. 2012 form 1040 schedule a In June of last year, Bob became a resident alien and remained a resident for the rest of the year. 2012 form 1040 schedule a Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. 2012 form 1040 schedule a Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. 2012 form 1040 schedule a Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. 2012 form 1040 schedule a If you do not choose to treat your nonresident alien spouse as a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a resident, you may be able to use head of household filing status. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a For more information, see Publication 501. 2012 form 1040 schedule a Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). 2012 form 1040 schedule a To get an SSN for a nonresident alien spouse, apply at an office of the U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a Social Security Administration (SSA) or U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a consulate. 2012 form 1040 schedule a You must complete Form SS-5, Application for a Social Security Card, available at www. 2012 form 1040 schedule a socialsecurity. 2012 form 1040 schedule a gov or by calling 1-800-772-1213. 2012 form 1040 schedule a You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a citizen or resident alien on the last day of your tax year and that you choose to be treated as U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. 2012 form 1040 schedule a (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 2012 form 1040 schedule a ) You generally make this choice when you file your joint return. 2012 form 1040 schedule a However, you also can make the choice by filing a joint amended return on Form 1040X. 2012 form 1040 schedule a Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a You generally must file the amended joint return within 3 years from the date you filed your original U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 2012 form 1040 schedule a Table 1–1. 2012 form 1040 schedule a Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. 2012 form 1040 schedule a   • The revocation must be made by the due date for filing the tax return for that tax year. 2012 form 1040 schedule a   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 2012 form 1040 schedule a The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. 2012 form 1040 schedule a     • The name and address of any person who is revoking the choice for a deceased spouse. 2012 form 1040 schedule a     • 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. 2012 form 1040 schedule a   • 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. 2012 form 1040 schedule a Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. 2012 form 1040 schedule a   • If the surviving spouse is a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a   • 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a S. 2012 form 1040 schedule a citizen or resident alien at any time during the later tax year. 2012 form 1040 schedule a Example. 2012 form 1040 schedule a Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 2012 form 1040 schedule a They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. 2012 form 1040 schedule a On January 10, 2012, Dick became a nonresident alien. 2012 form 1040 schedule a Judy had remained a nonresident alien. 2012 form 1040 schedule a Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. 2012 form 1040 schedule a Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. 2012 form 1040 schedule a For 2013, both are treated as nonresident aliens. 2012 form 1040 schedule a If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a citizen or resident abroad as for a taxpayer in the United States. 2012 form 1040 schedule a For current instructions on making estimated tax payments, see Form 1040-ES. 2012 form 1040 schedule a If you had a tax liability for 2013, you may have to pay estimated tax for 2014. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a (The return must cover all 12 months. 2012 form 1040 schedule a ) 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). 2012 form 1040 schedule a See Publication 505 for more information. 2012 form 1040 schedule a The first installment of estimated tax is due on April 15, 2014. 2012 form 1040 schedule a Foreign earned income exclusion. 2012 form 1040 schedule a   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. 2012 form 1040 schedule a In addition, you can reduce your income by your estimated foreign housing deduction. 2012 form 1040 schedule a However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a   For more information about figuring your estimated tax, see Publication 505. 2012 form 1040 schedule a Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. 2012 form 1040 schedule a 1). 2012 form 1040 schedule a   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. 2012 form 1040 schedule a 1. 2012 form 1040 schedule a Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). 2012 form 1040 schedule a See the filing instructions at www. 2012 form 1040 schedule a bsaefiling. 2012 form 1040 schedule a fincen. 2012 form 1040 schedule a treas. 2012 form 1040 schedule a gov/main. 2012 form 1040 schedule a html. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a You do not need to file the report if the assets are with a U. 2012 form 1040 schedule a S. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a   More information about the filing of Form 114 can be found in the instructions for the form. 2012 form 1040 schedule a FinCEN Form 105. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a Certain recipients of currency or monetary instruments also must file Form 105. 2012 form 1040 schedule a   More information about the filing of Form 105 can be found in the instructions on the back of the form. 2012 form 1040 schedule a Form 8938. 2012 form 1040 schedule a   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 ”). 2012 form 1040 schedule a 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. 2012 form 1040 schedule a 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. 2012 form 1040 schedule a S. 2012 form 1040 schedule a person. 2012 form 1040 schedule a   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. 2012 form 1040 schedule a   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 2012 form 1040 schedule a Prev  Up  Next   Home   More Online Publications
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Open World Leadership Center

The Open World Leadership Center administers the Open World program, a foreign exchange program that brings future leaders from former Soviet states to the U.S. to meet with members of congress.

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The 2012 Form 1040 Schedule A

2012 form 1040 schedule a Publication 525 - Additional Material Prev  Up  Next   Home   More Online Publications