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

Complete 1040x Form

Military Tax DiscountsH And R Block Free File Online2010 1040 EzFree Taxes Online540ez FormMyfreetaxes Com AchrE File State Taxes2010 Tax Form 1040What If I Didn T File My 2012 Taxes2012 Tax Return FormFile Tax Extension For 2011 FreeFile Only State Taxes Online FreeFiling Amended Tax Return 2012File State Income TaxesFree Tax Filing For Federal And StateFree 2011 TaxesInstructions For 1040xHow To Amend Tax Return 2012Need Amend My 2009 TaxesMilitary H And R BlockOnline State Tax Filing1040ez InstructionTurbo Tax For 2012 Sign InHow To Fill Out An Amended Tax Return FormFederal Tax Form 1040ezFree State Tax Extension2011 1040 FormFile Extension For Taxes 2012Irs 2010 Tax FormsHow Do I File An Amended Tax ReturnTax Return Amendment FormHow Much Can I Deduct For Health Insurance On Income Taxes For 2010?Tax 20122011 Tax Amendment FormHow To Amend Federal Income Tax ReturnHow Do I File 2011 TaxesIrs Gov Form 1040State Taxes Online FreeFiling Prior Year Tax ReturnsAmended Tax Forms

Complete 1040x Form

Complete 1040x form 27. Complete 1040x form   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Complete 1040x form Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. Complete 1040x form  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. Complete 1040x form Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. Complete 1040x form Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. Complete 1040x form Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . Complete 1040x form Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. Complete 1040x form Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). Complete 1040x form Vea el capítulo 28. Complete 1040x form Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. Complete 1040x form Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). Complete 1040x form Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. Complete 1040x form Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. Complete 1040x form Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. Complete 1040x form Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. Complete 1040x form Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. Complete 1040x form Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. Complete 1040x form Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. Complete 1040x form Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. Complete 1040x form No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. Complete 1040x form Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. Complete 1040x form Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. Complete 1040x form Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. Complete 1040x form Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. Complete 1040x form Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. Complete 1040x form Vea Estudios para Mantener o Mejorar Destrezas , más adelante. Complete 1040x form Ejemplo. Complete 1040x form Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. Complete 1040x form Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. Complete 1040x form Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. Complete 1040x form Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. Complete 1040x form Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. Complete 1040x form Ejemplo. Complete 1040x form Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. Complete 1040x form Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. Complete 1040x form Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. Complete 1040x form Mantenimiento de destrezas versus capacitación para un empleo nuevo. Complete 1040x form   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. Complete 1040x form Estudios durante ausencia temporal. Complete 1040x form   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. Complete 1040x form Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. Complete 1040x form Ejemplo. Complete 1040x form Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. Complete 1040x form Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. Complete 1040x form Estudios durante ausencia indefinida. Complete 1040x form   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. Complete 1040x form Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. Complete 1040x form Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Complete 1040x form Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Complete 1040x form Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. Complete 1040x form Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. Complete 1040x form Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. Complete 1040x form No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. Complete 1040x form Ejemplo 1. Complete 1040x form Es estudiante de ingeniería a tiempo completo. Complete 1040x form Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. Complete 1040x form Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. Complete 1040x form Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Complete 1040x form Ejemplo 2. Complete 1040x form Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. Complete 1040x form Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. Complete 1040x form Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. Complete 1040x form Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. Complete 1040x form El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. Complete 1040x form Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. Complete 1040x form La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. Complete 1040x form Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. Complete 1040x form Sus años de servicio se acreditan para obtener el cargo académico o cátedra. Complete 1040x form Tiene un voto en las decisiones del cuerpo docente. Complete 1040x form Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. Complete 1040x form Ejemplo 1. Complete 1040x form La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. Complete 1040x form Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. Complete 1040x form Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. Complete 1040x form No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. Complete 1040x form De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. Complete 1040x form Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. Complete 1040x form El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. Complete 1040x form Figura 27–A. Complete 1040x form ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. Complete 1040x form Figura 27−A. Complete 1040x form ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. Complete 1040x form Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. Complete 1040x form Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Complete 1040x form Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. Complete 1040x form Ejemplo 3. Complete 1040x form Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. Complete 1040x form Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Complete 1040x form Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. Complete 1040x form Ejemplo 4. Complete 1040x form Tiene un título universitario y trabaja como instructor temporal en una universidad. Complete 1040x form Al mismo tiempo, toma cursos de posgrado para obtener un título superior. Complete 1040x form Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. Complete 1040x form Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. Complete 1040x form No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. Complete 1040x form Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Complete 1040x form Licencia en un nuevo estado. Complete 1040x form   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. Complete 1040x form Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. Complete 1040x form Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. Complete 1040x form Ya ha cumplido los requisitos mínimos de educación para enseñar. Complete 1040x form Enseñar en otro estado no constituye un nuevo oficio o negocio. Complete 1040x form Ejemplo. Complete 1040x form Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. Complete 1040x form Se muda al Estado B y lo contratan inmediatamente como maestro. Complete 1040x form Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. Complete 1040x form Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. Complete 1040x form Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. Complete 1040x form Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. Complete 1040x form Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. Complete 1040x form Ejemplo 1. Complete 1040x form Es contador. Complete 1040x form Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. Complete 1040x form Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. Complete 1040x form Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. Complete 1040x form Ejemplo 2. Complete 1040x form Es médico de medicina general. Complete 1040x form Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. Complete 1040x form El curso no lo capacita para una nueva profesión. Complete 1040x form Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. Complete 1040x form Ejemplo 3. Complete 1040x form Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. Complete 1040x form El programa lo capacitará para practicar el psicoanálisis. Complete 1040x form La formación en psicoanálisis no lo capacitará para una nueva profesión. Complete 1040x form Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. Complete 1040x form Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. Complete 1040x form Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. Complete 1040x form Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. Complete 1040x form Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. Complete 1040x form Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. Complete 1040x form Maestro a consejero académico. Complete 1040x form Maestro a administrador escolar. Complete 1040x form Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. Complete 1040x form Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. Complete 1040x form No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. Complete 1040x form Gastos deducibles. Complete 1040x form   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. Complete 1040x form Ciertos costos de transporte y viajes. Complete 1040x form Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. Complete 1040x form Gastos no deducibles. Complete 1040x form   No puede deducir sus gastos personales o de capital. Complete 1040x form Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. Complete 1040x form Esta cantidad es un gasto personal. Complete 1040x form Reembolso no reclamado. Complete 1040x form   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. Complete 1040x form Ejemplo. Complete 1040x form Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. Complete 1040x form Usted no presenta un vale y no se los reembolsan. Complete 1040x form Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. Complete 1040x form Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. Complete 1040x form Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. Complete 1040x form Asistencia temporal. Complete 1040x form   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. Complete 1040x form Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. Complete 1040x form Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. Complete 1040x form Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. Complete 1040x form Asistencia no temporal. Complete 1040x form   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. Complete 1040x form No importa cuánto tiempo de hecho asista. Complete 1040x form Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. Complete 1040x form Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. Complete 1040x form Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. Complete 1040x form Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. Complete 1040x form Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. Complete 1040x form Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. Complete 1040x form Ejemplo 1. Complete 1040x form Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. Complete 1040x form Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. Complete 1040x form Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. Complete 1040x form Esto es aplicable independientemente de la distancia recorrida. Complete 1040x form Ejemplo 2. Complete 1040x form Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. Complete 1040x form Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. Complete 1040x form Ejemplo 3. Complete 1040x form Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. Complete 1040x form Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. Complete 1040x form Ejemplo 4. Complete 1040x form Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. Complete 1040x form Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. Complete 1040x form Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. Complete 1040x form Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. Complete 1040x form Uso de su automóvil. Complete 1040x form   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. Complete 1040x form La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. Complete 1040x form Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. Complete 1040x form Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. Complete 1040x form Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. Complete 1040x form Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. Complete 1040x form Para más información, vea el capítulo 26. Complete 1040x form No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. Complete 1040x form Viajes principalmente con fines personales. Complete 1040x form   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. Complete 1040x form Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. Complete 1040x form   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. Complete 1040x form Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. Complete 1040x form Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. Complete 1040x form Ejemplo 1. Complete 1040x form Juan trabaja en Newark, Nueva Jersey. Complete 1040x form Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. Complete 1040x form Su razón principal para viajar a Chicago fue el curso. Complete 1040x form Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. Complete 1040x form Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. Complete 1040x form No puede deducir los gastos de transporte de su viaje a Pleasantville. Complete 1040x form Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. Complete 1040x form Ejemplo 2. Complete 1040x form Susana trabaja en Boston. Complete 1040x form Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. Complete 1040x form El curso está relacionado con el trabajo y reúne los requisitos de la deducción. Complete 1040x form Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. Complete 1040x form El resto del tiempo lo dedicó a actividades personales. Complete 1040x form Sus razones para tomar el curso en Michigan fueron personales. Complete 1040x form El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. Complete 1040x form No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. Complete 1040x form Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. Complete 1040x form Ejemplo 3. Complete 1040x form David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. Complete 1040x form El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. Complete 1040x form Durante su estadía, dedicó 8 semanas adicionales a actividades personales. Complete 1040x form Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. Complete 1040x form David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. Complete 1040x form Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. Complete 1040x form Cruceros y congresos. Complete 1040x form   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. Complete 1040x form Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. Complete 1040x form Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. Complete 1040x form   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. Complete 1040x form Límite del 50% del costo de comidas. Complete 1040x form   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Complete 1040x form No se le pueden haber reembolsado los gastos por las comidas. Complete 1040x form   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. Complete 1040x form Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. Complete 1040x form Ejemplo. Complete 1040x form Usted es maestro de francés. Complete 1040x form Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. Complete 1040x form Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. Complete 1040x form No puede deducir sus gastos de viaje como gastos de estudios. Complete 1040x form Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. Complete 1040x form No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). Complete 1040x form Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. Complete 1040x form Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. Complete 1040x form Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. Complete 1040x form Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. Complete 1040x form Para más información, vea el capítulo 12 de la Publicación 970, en inglés. Complete 1040x form La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. Complete 1040x form Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Complete 1040x form   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. Complete 1040x form   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Complete 1040x form Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. Complete 1040x form Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. Complete 1040x form Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. Complete 1040x form Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. Complete 1040x form Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. Complete 1040x form La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Complete 1040x form Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). Complete 1040x form Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. Complete 1040x form Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. Complete 1040x form Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. Complete 1040x form Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. Complete 1040x form Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. Complete 1040x form Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). Complete 1040x form (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). Complete 1040x form Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. Complete 1040x form Vea el capítulo 28. Complete 1040x form Formulario 2106 o 2106-EZ. Complete 1040x form   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. Complete 1040x form No se requiere el formulario. Complete 1040x form   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. Complete 1040x form   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). Complete 1040x form (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). Complete 1040x form Uso del Formulario 2106-EZ. Complete 1040x form   Este formulario es más corto y fácil de usar que el Formulario 2106. Complete 1040x form Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. Complete 1040x form   Si no cumple estos dos requisitos, utilice el Formulario 2106. Complete 1040x form Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. Complete 1040x form Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. Complete 1040x form No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. Complete 1040x form Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . Complete 1040x form Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. Complete 1040x form Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). Complete 1040x form No están sujetos al límite del 2% del ingreso bruto ajustado. Complete 1040x form Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . Complete 1040x form Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. Complete 1040x form Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. Complete 1040x form Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. Complete 1040x form Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. Complete 1040x form Prev  Up  Next   Home   More Online Publications
Español

Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

Grand Rapids, MI

Website: Better Business Bureau

Email: info@westernmichigan.bbb.org

Address: Better Business Bureau
2627 E. Beltline Ave., SE, Suite 320
Grand Rapids, MI 49546

Phone Number: 616-774-8236

Southfield, MI

Website: Better Business Bureau

Email: info@easternmichiganbbb.org

Address: Better Business Bureau
26777 Central Park Blvd., Suite 100
Southfield, MI 48076-4163

Phone Number: 248-223-9400

The Complete 1040x Form

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