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

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The File Federal And State Taxes Free

File federal and state taxes free 5. File federal and state taxes free   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. File federal and state taxes free Line 2. File federal and state taxes free Lines 3a and 3b. File federal and state taxes free Lines 4a and 4b. File federal and state taxes free Line 5. File federal and state taxes free Line 6. File federal and state taxes free Line 7. File federal and state taxes free Line 9. File federal and state taxes free Line 15. File federal and state taxes free Illustrated Example of Form 5074Part I. File federal and state taxes free Part II. File federal and state taxes free Part III. File federal and state taxes free Illustrated Example of Form 8689Part I. File federal and state taxes free Part II. File federal and state taxes free Part III. File federal and state taxes free Part IV. File federal and state taxes free Use the following examples to help you complete the correct attachment to your Form 1040. File federal and state taxes free The completed form for each example is shown on the pages that follow. File federal and state taxes free Illustrated Example of Form 4563 John Black is a U. File federal and state taxes free S. File federal and state taxes free citizen, single, and under 65. File federal and state taxes free He was a bona fide resident of American Samoa during all of 2013. File federal and state taxes free John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. File federal and state taxes free S. File federal and state taxes free corporations) is more than his adjusted filing requirement for single filers under 65. File federal and state taxes free (See Filing Requirement if Possession Income Is Excluded in chapter 4. File federal and state taxes free ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. File federal and state taxes free See Bona Fide Resident of American Samoa in chapter 3. File federal and state taxes free Completing Form 4563. File federal and state taxes free   John enters his name and social security number at the top of the form. File federal and state taxes free Line 1. File federal and state taxes free   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. File federal and state taxes free Because he is still a bona fide resident, he enters “not ended” in the second blank space. File federal and state taxes free Line 2. File federal and state taxes free   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. File federal and state taxes free Lines 3a and 3b. File federal and state taxes free   He checks “No” on line 3a because no family members lived with him. File federal and state taxes free He leaves line 3b blank. File federal and state taxes free Lines 4a and 4b. File federal and state taxes free   He checks “No” on line 4a because he did not maintain a home outside American Samoa. File federal and state taxes free He leaves line 4b blank. File federal and state taxes free Line 5. File federal and state taxes free   He enters the name and address of his employer, Samoa Products Co. File federal and state taxes free It is a private American Samoa corporation. File federal and state taxes free Line 6. File federal and state taxes free   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. File federal and state taxes free That was his only trip outside American Samoa during the year. File federal and state taxes free Line 7. File federal and state taxes free   He enters the $24,000 in wages he received from Samoa Products Co. File federal and state taxes free Line 9. File federal and state taxes free   He received $220 in dividends from an American Samoa corporation, which he enters here. File federal and state taxes free He also received $10,000 of dividends from a U. File federal and state taxes free S. File federal and state taxes free corporation, but he will enter that amount only on his Form 1040 because the U. File federal and state taxes free S. File federal and state taxes free dividends do not qualify for the possession exclusion. File federal and state taxes free Line 15. File federal and state taxes free   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. File federal and state taxes free He will not enter his excluded income on Form 1040. File federal and state taxes free However, he will attach his completed Form 4563 to his Form 1040. File federal and state taxes free Illustrated Example of Form 5074 Tracy Grey is a U. File federal and state taxes free S. File federal and state taxes free citizen who is a self-employed fisheries consultant with a tax home in New York. File federal and state taxes free Her only income for 2013 was net self-employment income of $80,000. File federal and state taxes free Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. File federal and state taxes free Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. File federal and state taxes free She was not a bona fide resident of Guam during 2013. File federal and state taxes free Tracy completes Form 1040 (not illustrated), reporting her worldwide income. File federal and state taxes free Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. File federal and state taxes free All amounts reported on Form 5074 are also reported on her Form 1040. File federal and state taxes free See U. File federal and state taxes free S. File federal and state taxes free Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. File federal and state taxes free Completing Form 5074. File federal and state taxes free   Tracy enters her name and social security number at the top of the form. File federal and state taxes free Part I. File federal and state taxes free   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. File federal and state taxes free She has no other income from Guam, so the total on line 16 is $20,000. File federal and state taxes free Part II. File federal and state taxes free   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. File federal and state taxes free She enters $1,413 on line 21 and line 28. File federal and state taxes free Her adjusted gross income on line 29 is $18,587. File federal and state taxes free Part III. File federal and state taxes free   Tracy made estimated tax payments of $1,409. File federal and state taxes free She enters this amount on line 30, and again on line 34 as the total payments. File federal and state taxes free Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. File federal and state taxes free In 2013, they received $14,400 in income from the rental of a condominium they own in the U. File federal and state taxes free S. File federal and state taxes free Virgin Islands (USVI). File federal and state taxes free The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. File federal and state taxes free They were not bona fide residents of the USVI during the entire tax year. File federal and state taxes free The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). File federal and state taxes free The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. File federal and state taxes free The Morenos also complete Form 8689 to determine how much of their U. File federal and state taxes free S. File federal and state taxes free tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. File federal and state taxes free S. File federal and state taxes free Virgin Islands. File federal and state taxes free See U. File federal and state taxes free S. File federal and state taxes free Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. File federal and state taxes free The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. File federal and state taxes free At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. File federal and state taxes free The Virgin Islands Bureau of Internal Revenue will process this copy. File federal and state taxes free Completing Form 8689. File federal and state taxes free   Juan and Carla enter their names and Juan's social security number at the top of the form. File federal and state taxes free Part I. File federal and state taxes free   The Morenos enter their income from the USVI in Part I (see later). File federal and state taxes free The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. File federal and state taxes free The Morenos' total USVI income of $6,700 is entered on line 16. File federal and state taxes free Part II. File federal and state taxes free   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. File federal and state taxes free Their USVI adjusted gross income (AGI) is $6,700. File federal and state taxes free Part III. File federal and state taxes free   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). File federal and state taxes free Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. File federal and state taxes free   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. File federal and state taxes free Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. File federal and state taxes free 122) and enter that as a decimal on line 34. File federal and state taxes free They then apply that percentage to the U. File federal and state taxes free S. File federal and state taxes free tax entered on line 32 to find the amount of U. File federal and state taxes free S. File federal and state taxes free tax allocated to USVI income ($4,539 x 0. File federal and state taxes free 122 = $554), and enter that amount on line 35. File federal and state taxes free Part IV. File federal and state taxes free   Part IV is used to show payments of income tax to the USVI only. File federal and state taxes free The Morenos had no tax withheld by the U. File federal and state taxes free S. File federal and state taxes free Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. File federal and state taxes free They include this amount ($400) in the total payments on Form 1040, line 72. File federal and state taxes free On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. File federal and state taxes free The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. File federal and state taxes free   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. File federal and state taxes free They enter this amount on line 45. File federal and state taxes free They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. File federal and state taxes free The Morenos will pay their USVI tax at the same time they file the copy of their U. File federal and state taxes free S. File federal and state taxes free income tax return with the U. File federal and state taxes free S. File federal and state taxes free Virgin Islands. File federal and state taxes free This image is too large to be displayed in the current screen. File federal and state taxes free Please click the link to view the image. File federal and state taxes free Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. File federal and state taxes free Please click the link to view the image. File federal and state taxes free Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. File federal and state taxes free Please click the link to view the image. File federal and state taxes free Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications