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

Amendments

I Need To File My State Taxes OnlyFile Taxes Online Free Federal And StateHow Do I Amend My Tax ReturnFill Out 1040ez OnlineFederal Amended Tax ReturnFile My State Taxes For FreeIrs Online Filing Tax ReturnE File 2010 TaxesForm 1040x FillableFree 1040x FilingPrintable 1040ez Tax FormHow To Do A Amended Tax ReturnFiling Tax AmendmentsCan I Stillfile My 2012 Taxes OnlineDoes A Student Need To File TaxesHow Do You File A Tax Amendment2011 Irs Forms And PublicationsEz 1040 Form 2011Amend A 2012 Tax ReturnAmended Irs Tax Forms1040 Ez InstructionsVolunteer Income Tax Assistance Program1040ez Income Tax FormAmending 2011 Tax ReturnWhere To File Federal Tax Return 20112012 1040 Ez FormFederal Income Tax Forms 2011Taxact 2011 Login Tax ReturnIrsIncome Tax For SeniorsTaxes Free OnlineHow Do I File A 2011 Tax ReturnWww 1040ez ComFile 2012 Taxes ElectronicallyHow To Amend 1040Www Freefile Irs GovIrs Forms20112012 Income Tax Forms 1040ezTax Amendment FormAmend My 2011 Taxes

Amendments

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

Law Enforcement and Corrections-Related Agencies

Resources to federal and state correction and law enforcing agencies.

The Amendments

Amendments Index Symbols 10% owners, Ten-percent owners. Amendments 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Amendments A Acceptance agent, Unexpected payment. Amendments Accounts, offshore, Offshore accounts. Amendments Alien Illegal, Illegal aliens. Amendments Nonresident, Nonresident alien. Amendments Resident, Resident alien. Amendments Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Amendments Allocation information, Failure to provide allocation information. Amendments American Samoa, U. Amendments S. Amendments Virgin Islands and American Samoa corporations. Amendments Amount to withhold, Determination of amount to withhold. Amendments Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Amendments Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Amendments Banks, interest received by, Banks. Amendments Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Amendments Branch profits tax, Corporation subject to branch profits tax. Amendments C Canada, Exception 3. Amendments , Deposit interest paid to nonresident alien individuals in 2012. Amendments , Deposit interest paid to certain nonresident alien individuals in 2013. Amendments Capital gains, Capital gains (Income Code 9). Amendments Central withholding agreements, Income Code 43. Amendments Consent dividends, Consent dividends. Amendments , Consent dividends. Amendments Contingent interest, Contingent interest. Amendments Controlled foreign corporations, interest paid to, Controlled foreign corporations. Amendments Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Amendments Covenant not to compete, Covenant not to compete. Amendments Crew members, Crew members. Amendments D Dependent personal services, Pay for dependent personal services (Income Code 17). Amendments Allowance for personal exemptions, Withholding exemptions. Amendments Defined, Pay for dependent personal services (Income Code 17). Amendments Exempt from withholding, Graduated rates. Amendments Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Amendments Disregarded entities, Disregarded entities. Amendments Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Amendments Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Amendments Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Amendments In general, Dividends Documentary evidence, Documentary evidence. Amendments , Documentary Evidence, Documentary evidence. Amendments Documentation From foreign beneficial owners and U. Amendments S. Amendments payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Amendments E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Amendments Electronic deposit rules, Electronic deposit requirement. Amendments Employees, Employees. Amendments , Employee. Amendments Employer, Employer. Amendments F Federal unemployment tax, Federal unemployment tax (FUTA). Amendments Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Amendments Financial institutions, Branches of financial institutions. Amendments FIRPTA withholding, U. Amendments S. Amendments real property interest. Amendments , U. Amendments S. Amendments Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Amendments Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Amendments 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Amendments S. Amendments branches of foreign banks and foreign insurance companies. Amendments , Income paid to U. Amendments S. Amendments branch of foreign bank or insurance company. Amendments Charitable organizations, Other foreign organizations, associations, and charitable institutions. Amendments Corporations, Foreign corporations. Amendments Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Amendments S. Amendments branches of foreign banks and foreign insurance companies. Amendments , Income paid to U. Amendments S. Amendments branch of foreign bank or insurance company. Amendments Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Amendments Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Amendments Person, Foreign Persons Private foundation, Foreign private foundations. Amendments , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Amendments Trusts, Foreign simple and grantor trust. Amendments Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Amendments , Responsibilities of WT. Amendments , Form 1042. Amendments 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Amendments , Form 1042-S reporting. Amendments , Form 1042 filing. Amendments , Form 1042-S. Amendments 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Amendments 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Amendments 4419, Electronic reporting. Amendments 7004, Extension to file Form 1042. Amendments 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Amendments 8288, Reporting and Paying the Tax, Form 8288, U. Amendments S. Amendments Withholding Tax Return for Dispositions by Foreign Persons of U. Amendments S. Amendments Real Property Interests. Amendments 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Amendments S. Amendments Real Property Interests. Amendments 8288-B, Categories (1), (2), and (3). Amendments 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Amendments 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Amendments 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Amendments 8833, Claiming treaty benefits. Amendments 940, Federal unemployment tax (FUTA). Amendments 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Amendments 972, Consent dividends. Amendments SS-4, U. Amendments S. Amendments Taxpayer Identification Numbers SS-5, U. Amendments S. Amendments Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Amendments , Form W-2. Amendments W-4, Alternate withholding procedure. Amendments , Form W-4, Employee's Withholding Allowance Certificate. Amendments , Withholding exemptions. Amendments , Special instructions for Form W-4. Amendments W-7, U. Amendments S. Amendments Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Amendments W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Amendments W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Amendments S. Amendments Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Amendments G Gambling winnings, Gambling winnings (Income Code 28). Amendments Graduated rates, Graduated rates. Amendments Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Amendments Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Amendments Guam, Guam or Northern Mariana Islands corporations. Amendments H Help (see Tax help) I Identification number, taxpayer, U. Amendments S. Amendments Taxpayer Identification Numbers, Identification numbers. Amendments Illegal aliens, Illegal aliens. Amendments Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Amendments Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Amendments Source of, Source of Income Transportation, Transportation income. Amendments Income code 01, Interest paid by U. Amendments S. Amendments obligors—general (Income Code 1). Amendments 02, Interest on real property mortgages (Income Code 2). Amendments 03, Interest paid to controlling foreign corporations (Income Code 3). Amendments 04, Interest paid by foreign corporations (Income Code 4). Amendments 06, Dividends paid by U. Amendments S. Amendments corporations — general (Income Code 6). Amendments 07, Dividends qualifying for direct dividend rate (Income Code 7). Amendments 08, Dividends paid by foreign corporations (Income Code 8). Amendments 09, Capital gains (Income Code 9). Amendments 10, Industrial royalties (Income Code 10). Amendments 11, Motion picture or television copyright royalties (Income Code 11). Amendments 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Amendments 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Amendments 17, Pay for dependent personal services (Income Code 17). Amendments 18, Pay for teaching (Income Code 18). Amendments 19, Pay during studying and training (Income Code 19). Amendments 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Amendments 29, Interest on deposits (Income Code 29). Amendments 30, Original issue discount (Income Code 30). Amendments 50, Other income (Income Code 50). Amendments Independent personal services Defined, Pay for independent personal services (Income Code 16). Amendments Exempt from withholding, Pay for independent personal services (Income Code 16). Amendments , 30% rate. Amendments India, Students and business apprentices from India. Amendments Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Amendments , Installment payments. Amendments Insurance proceeds, Insurance proceeds. Amendments Interest Contingent, Contingent interest. Amendments Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Amendments Deposits, Interest on deposits (Income Code 29). Amendments Foreign business arrangements, Interest from foreign business arrangements. Amendments Foreign corporations, Interest paid by foreign corporations (Income Code 4). Amendments Income, Interest Portfolio, Portfolio interest. Amendments , Interest that does not qualify as portfolio interest. Amendments Real property mortgages, Interest on real property mortgages (Income Code 2). Amendments Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Amendments Qualified, Qualified intermediary. Amendments , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Amendments S. Amendments Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Amendments M Magnetic media reporting, Electronic reporting. Amendments Marketable securities, Marketable securities. Amendments Mexico, Exception 3. Amendments Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Amendments N Non-registered obligations, Obligations not in registered form. Amendments Nonqualified intermediary, Nonqualified intermediary. Amendments , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Amendments Married to U. Amendments S. Amendments citizen or resident, Married to U. Amendments S. Amendments citizen or resident alien. Amendments Nonwage pay, Pay that is not wages. Amendments Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Amendments Notional principal contract income, Notional principal contract income. Amendments NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Amendments Obligations: Not in registered form, Obligations not in registered form. Amendments Offshore accounts, Offshore accounts. Amendments Original issue discount, Original issue discount (Income Code 30). Amendments Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Amendments Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Amendments Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Amendments , Smaller partnerships and trusts. Amendments , Smaller partnerships and trusts. Amendments Withholding foreign, Withholding foreign partnership and foreign trust. Amendments , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Amendments Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Amendments Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Amendments Studying, Pay during studying and training (Income Code 19). Amendments Teaching, Pay for teaching (Income Code 18). Amendments Training, Pay during studying and training (Income Code 19). Amendments Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Amendments Form 1042, Penalties Form 8804, Penalties. Amendments Form 8805, Penalties. Amendments Magnetic media, Failure to file electronically. Amendments Trust fund recovery, Trust fund recovery penalty. Amendments Pensions, Pension payments. Amendments , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Amendments Per diem, Per diem paid by the U. Amendments S. Amendments Government. Amendments Personal service income, Personal service income. Amendments Pooled withholding information, Pooled withholding information. Amendments Portfolio interest, Portfolio interest. Amendments , Interest that does not qualify as portfolio interest. Amendments Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Amendments Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Amendments S. Amendments possession. Amendments , Exception 4. Amendments Q QI withholding agreement, QI withholding agreement. Amendments Qualified intermediary, Qualified intermediary. Amendments , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Amendments Dividends paid by, Dividends paid by U. Amendments S. Amendments corporations — general (Income Code 6). Amendments R Racing purses, Racing purses. Amendments Real property interest Disposition of, U. Amendments S. Amendments Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Amendments Registered obligations, Obligations in registered form. Amendments Researchers, Tax treaties. Amendments Resident alien defined, Resident alien. Amendments Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Amendments S. Amendments Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Amendments S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Amendments Scholarship, Scholarships, fellowships, and grants. Amendments , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Amendments , Income from securities. Amendments Services performed outside the U. Amendments S. Amendments , Services performed outside the United States. Amendments Short-term obligation, Short-term obligations. Amendments Social security, Social security and Medicare tax. Amendments Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Amendments T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Amendments Dependent personal services, Tax treaties. Amendments Entertainers and athletes, Tax treaties. Amendments Gains, Tax treaties. Amendments Gambling winnings, Tax treaties. Amendments Independent personal services, Tax treaties. Amendments Student, Tax treaties. Amendments Students and trainees, Tax treaties. Amendments Tables, Tax Treaty Tables Teaching, Tax treaties. Amendments Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Amendments Taxpayer identification number (TIN), U. Amendments S. Amendments Taxpayer Identification Numbers, Identification numbers. Amendments Exceptions, Exceptions to TIN requirement. Amendments Teachers, Pay for teaching (Income Code 18). Amendments Ten-percent owners, Ten-percent owners. Amendments Territorial limits, Territorial limits. Amendments Totalization agreements, Social security and Medicare tax. Amendments Transportation income, Transportation income. Amendments Travel expenses, Travel expenses. Amendments Trust Territory of the Pacific Islands, Income from U. Amendments S. Amendments Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Amendments Trusts Foreign, Foreign simple and grantor trust. Amendments Smaller, Smaller partnerships and trusts. Amendments Withholding foreign, Withholding foreign partnership and foreign trust. Amendments , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Amendments S. Amendments agent of foreign person, U. Amendments S. Amendments agent of foreign person. Amendments U. Amendments S. Amendments branch Foreign bank, U. Amendments S. Amendments branches of foreign banks and foreign insurance companies. Amendments , Income paid to U. Amendments S. Amendments branch of foreign bank or insurance company. Amendments Foreign insurance company, U. Amendments S. Amendments branches of foreign banks and foreign insurance companies. Amendments , Income paid to U. Amendments S. Amendments branch of foreign bank or insurance company. Amendments Foreign person, U. Amendments S. Amendments branches of foreign persons. Amendments U. Amendments S. Amendments national, 30% rate. Amendments U. Amendments S. Amendments real property interest, U. Amendments S. Amendments real property interest. Amendments U. Amendments S. Amendments savings bonds, Income from U. Amendments S. Amendments Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Amendments U. Amendments S. Amendments territorial limits, Territorial limits. Amendments U. Amendments S. Amendments Virgin Islands, U. Amendments S. Amendments Virgin Islands and American Samoa corporations. Amendments Unexpected payment, Unexpected payment. Amendments W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Amendments When to withhold, When to withhold. Amendments Withhold, amount to, Determination of amount to withhold. Amendments Withhold, when to, When to withhold. Amendments Withholding Agreements, QI withholding agreement. Amendments , WP and WT withholding agreements. Amendments , Withholding agreements. Amendments , Income Code 43. Amendments Alternative procedure, Alternative procedure. Amendments Certificate, Withholding Certificates, Withholding certificate. Amendments Rate pool, Pooled withholding information. Amendments Real property, U. Amendments S. Amendments Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Amendments Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Amendments Exemption, Withholding exemption. Amendments Final payment exemption, Final payment exemption. Amendments Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Amendments Scholarships and fellowship grants, Alternate withholding procedure. Amendments Students, Tax treaties. Amendments Withholding agreements, Withholding agreements. Amendments , Income Code 43. Amendments Prev  Up     Home   More Online Publications