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File State Return

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File State Return

File state return Index A Accountable plan, Accountable plans. File state return Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. File state return Administrators, Teachers or administrators. File state return American Samoa, Residents of Puerto Rico, the U. File state return S. File state return Virgin Islands, Guam, the CNMI, and American Samoa. File state return , Specified U. File state return S. File state return possessions. File state return Assistance (see Tax help) C Cantors, Cantors. File state return Christian Science Practitioners, Table 1. File state return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. File state return , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. File state return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. File state return , Christian Science Practitioners and Readers Common-law employee, Common-law employee. File state return Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. File state return S. File state return Virgin Islands, Guam, the CNMI, and American Samoa. File state return , Specified U. File state return S. File state return possessions. File state return Comprehensive example, Comprehensive Example, Attachment 2—John E. File state return White011-00-2222 Worksheet 4. File state return Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. File state return D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. File state return Exemption from self-employment (SE) tax, Effective date of exemption. File state return , Effective date of exemption. File state return Employment status, Employment status for other tax purposes. File state return Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. File state return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. File state return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. File state return F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. File state return Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. File state return Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. File state return , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. File state return , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. File state return , Refunds of SE tax paid. File state return 2106-EZ, 4029, Table 2. File state return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. File state return 4361, Table 2. File state return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. File state return 8959, What's New, Introduction, Additional Medicare Tax. File state return 941, Forms 941, 943, and 944. File state return 943, Forms 941, 943, and 944. File state return 944, Forms 941, 943, and 944. File state return Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. File state return Free tax services, Free help with your tax return. File state return G Gross income Amounts included in, Amounts included in gross income. File state return Amounts not included in, Amounts not included in gross income. File state return Guam, Residents of Puerto Rico, the U. File state return S. File state return Virgin Islands, Guam, the CNMI, and American Samoa. File state return , Specified U. File state return S. File state return possessions. File state return H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. File state return , Cantors. File state return House or parsonage, fair rental value, Fair rental value of parsonage. File state return I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). File state return K Keogh (H. File state return R. File state return 10) plans, Retirement plans for the self-employed. File state return L Lay employees (see Religious workers) Living abroad, Overseas duty. File state return , Foreign Earned Income M Members of recognized religious sects, Table 1. File state return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. File state return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. File state return , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. File state return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. File state return , Form SS-8. File state return , Ministers, Members of the Clergy, Refunds of SE tax. File state return , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. File state return Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. File state return Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. File state return S. File state return Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. File state return , Offerings and Fees Overseas duty, Overseas duty. File state return , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. File state return , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. File state return Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. File state return S. File state return Virgin Islands, Guam, the CNMI, and American Samoa. File state return , Specified U. File state return S. File state return possessions. File state return Q Qualified retirement plan, Retirement plans for the self-employed. File state return R Refunds, self-employment tax, Refunds of SE tax. File state return , Refunds of SE tax paid. File state return Reimbursements, Employee reimbursement arrangements. File state return Religious orders, members of, Table 1. File state return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. File state return , Earnings—Members of Religious Orders Religious workers, Table 1. File state return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. File state return , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. File state return , Cantors. File state return Resident aliens, U. File state return S. File state return Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. File state return Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. File state return Royalty income from books, Books or articles. File state return S SECA, Table 1. File state return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. File state return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. File state return , Exemption from SE tax. File state return Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. File state return , Refunds of SE tax paid. File state return Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. File state return SIMPLE plan, Retirement plans for the self-employed. File state return Simplified employee pension (SEP) plan, Retirement plans for the self-employed. File state return Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. File state return Teachers, Teachers or administrators. File state return Theological students, Theological students. File state return Traveling evangelists, Traveling evangelists. File state return U U. File state return S. File state return citizens, U. File state return S. File state return Citizens and Resident and Nonresident Aliens U. File state return S. File state return Virgin Islands, Residents of Puerto Rico, the U. File state return S. File state return Virgin Islands, Guam, the CNMI, and American Samoa. File state return , Specified U. File state return S. File state return possessions. File state return V Vow of poverty, Table 1. File state return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. File state return , Services performed outside the order. File state return , Effect of employee status. File state return , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications
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The File State Return

File state return 1. File state return   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. File state return Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. File state return S. File state return Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. File state return S. File state return Individual Income Tax Return 2350 Application for Extension of Time To File U. File state return S. File state return Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. File state return S. File state return Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. File state return Filing Requirements If you are a U. File state return S. File state return citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. File state return Your income, filing status, and age generally determine whether you must file an income tax return. File state return Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. File state return Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. File state return Gross income. File state return   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. File state return   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. File state return If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. File state return Self-employed individuals. File state return   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. File state return Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. File state return 65 or older. File state return   You are considered to be age 65 on the day before your 65th birthday. File state return For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. File state return Residents of U. File state return S. File state return possessions. File state return   If you are (or were) a bona fide resident of a U. File state return S. File state return possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. File state return S. File state return Possession. File state return See the instructions for the form for more information. File state return When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. File state return If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. File state return In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. File state return When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. File state return — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. File state return A tax return delivered by the U. File state return S. File state return mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. File state return See your Form 1040 or Form 1040A instructions for a list of designated delivery services. File state return Foreign wire transfers. File state return   If you have a U. File state return S. File state return bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). File state return If you do not have a U. File state return S. File state return bank account, ask if your financial institution has a U. File state return S. File state return affiliate that can help you make same-day wire transfers. File state return   For more information, visit www. File state return eftps. File state return gov. File state return Extensions You can get an extension of time to file your return. File state return In some circumstances, you also can get an extension of time to file and pay any tax due. File state return However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. File state return This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. File state return If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. File state return Automatic 2-month extension. File state return   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. File state return S. File state return citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. File state return   If you use a calendar year, the regular due date of your return is April 15. File state return Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. File state return Married taxpayers. File state return   If you file a joint return, either you or your spouse can qualify for the automatic extension. File state return If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. File state return How to get the extension. File state return   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. File state return Automatic 6-month extension. File state return   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). File state return To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). File state return For more information about filing electronically, see E-file options , later. File state return   The form must show your properly estimated tax liability based on the information available to you. File state return    You may not be eligible. File state return You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. File state return E-file options. File state return    You can use e-file to get an extension of time to file. File state return You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. File state return   First, complete Form 4868 to use as a worksheet. File state return If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. File state return    Then, do one of the following. File state return E-file Form 4868. File state return You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. File state return You will need to provide certain information from your tax return for 2012. File state return If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. File state return If you e-file Form 4868, do not also send a paper Form 4868. File state return E-file and pay by credit or debit card. File state return You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. File state return You can do this by phone or over the Internet. File state return If you do this, you do not file Form 4868. File state return For more information, see the instructions for your tax return. File state return When to file. File state return   Generally, you must request the 6-month extension by the regular due date of your return. File state return Previous 2-month extension. File state return   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. File state return The 2-month period and the 6-month period start at the same time. File state return You have to request the additional 4 months by the new due date allowed by the 2-month extension. File state return   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. File state return You must make an accurate estimate of your tax based on the information available to you. File state return If you find you cannot pay the full amount due with Form 4868, you can still get the extension. File state return You will owe interest on the unpaid amount from the original due date of the return. File state return   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. File state return Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. File state return In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). File state return Additional extension of time for taxpayers out of the country. File state return   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). File state return   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. File state return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. File state return   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. File state return Extension of time to meet tests. File state return   You generally cannot get an extension of more than 6 months. File state return However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. File state return   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. File state return The tests, the exclusions, and the deduction are explained in chapter 4. File state return   You should request an extension if all three of the following apply. File state return You are a U. File state return S. File state return citizen or resident alien. File state return You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. File state return Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. File state return   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. File state return However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. File state return How to get an extension. File state return   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. File state return Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. File state return What if tests are not met. File state return   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). File state return    You should make any request for an extension early, so that if it is denied you still can file your return on time. File state return Otherwise, if you file late and additional tax is due, you may be subject to a penalty. File state return Return filed before test is met. File state return   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. File state return S. File state return and foreign sources and pay the tax on that income. File state return If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. File state return Foreign Currency You must express the amounts you report on your U. File state return S. File state return tax return in U. File state return S. File state return dollars. File state return If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. File state return S. File state return dollars. File state return How you do this depends on your functional currency. File state return Your functional currency generally is the U. File state return S. File state return dollar unless you are required to use the currency of a foreign country. File state return You must make all federal income tax determinations in your functional currency. File state return The U. File state return S. File state return dollar is the functional currency for all taxpayers except some qualified business units (QBUs). File state return A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. File state return Even if you have a QBU, your functional currency is the dollar if any of the following apply. File state return You conduct the business in U. File state return S. File state return dollars. File state return The principal place of business is located in the United States. File state return You choose to or are required to use the U. File state return S. File state return dollar as your functional currency. File state return The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. File state return Make all income tax determinations in your functional currency. File state return If your functional currency is the U. File state return S. File state return dollar, you must immediately translate into U. File state return S. File state return dollars all items of income, expense, etc. File state return (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. File state return Use the exchange rate prevailing when you receive, pay, or accrue the item. File state return If there is more than one exchange rate, use the one that most properly reflects your income. File state return You can generally get exchange rates from banks and U. File state return S. File state return Embassies. File state return If your functional currency is not the U. File state return S. File state return dollar, make all income tax determinations in your functional currency. File state return At the end of the year, translate the results, such as income or loss, into U. File state return S. File state return dollars to report on your income tax return. File state return Blocked Income You generally must report your foreign income in terms of U. File state return S. File state return dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. File state return S. File state return dollars. File state return If, because of restrictions in a foreign country, your income is not readily convertible into U. File state return S. File state return dollars or into other money or property that is readily convertible into U. File state return S. File state return dollars, your income is “blocked” or “deferrable” income. File state return You can report this income in one of two ways: Report the income and pay your federal income tax with U. File state return S. File state return dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. File state return If you choose to postpone the reporting of the income, you must file an information return with your tax return. File state return For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. File state return Rul. File state return 74-351. File state return ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. File state return You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. File state return You must report your income on your information return using the foreign currency in which you received that income. File state return If you have blocked income from more than one foreign country, include a separate information return for each country. File state return Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. File state return S. File state return dollars or into other money or property that is convertible into U. File state return S. File state return currency. File state return Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. File state return If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. File state return If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. File state return If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. File state return To apply for permission, file Form 3115, Application for Change in Accounting Method. File state return You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. File state return See the instructions for Form 3115 for information on changing your accounting method. File state return Fulbright Grant All income must be reported in U. File state return S. File state return dollars. File state return In most cases, the tax also must be paid in U. File state return S. File state return dollars. File state return If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. File state return S. File state return tax that is based on the blocked income. File state return Paying U. File state return S. File state return tax in foreign currency. File state return   To qualify for this method of payment, you must prepare a statement that shows the following information. File state return You were a Fulbright grantee and were paid in nonconvertible foreign currency. File state return The total grant you received during the year and the amount you received in nonconvertible foreign currency. File state return At least 70% of the grant was paid in nonconvertible foreign currency. File state return The statement must be certified by the U. File state return S. File state return educational foundation or commission paying the grant or other person having control of grant payments to you. File state return   You should prepare at least two copies of this statement. File state return Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. File state return Figuring actual tax. File state return   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. File state return If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. File state return   Adjusted gross income that is blocked income × Total U. File state return S. File state return tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. File state return A copy of the certified statement discussed earlier. File state return A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. File state return S. File state return dollars. File state return The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. File state return Figuring estimated tax on nonconvertible foreign currency. File state return   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. File state return   Adjusted gross income that is blocked income × Total estimated U. File state return S. File state return tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. File state return Deposit of foreign currency with disbursing officer. File state return   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. File state return Estimated tax installments. File state return   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. File state return See Estimated Tax , later. File state return Deposit receipt. File state return   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. File state return The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. File state return S. File state return dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. File state return Keep the copy for your records. File state return Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. File state return IRS e-file offers accurate, safe, and fast alternatives to filing on paper. File state return IRS computers quickly and automatically check for errors or other missing information. File state return Even returns with a foreign address can be e-filed! How to e-file. File state return   There are three ways you can e-file. File state return Use your personal computer. File state return Use a volunteer. File state return Many programs offering free tax help can e-file your return. File state return Use a tax professional. File state return Most tax professionals can e-file your return. File state return These methods are explained in detail in the instructions for your tax return. File state return Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. File state return You claim the foreign earned income exclusion. File state return You claim the foreign housing exclusion or deduction. File state return You live in a foreign country. File state return Instead, use one of the following special addresses. File state return If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. File state return O. File state return Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. File state return However, you should not file with the addresses listed above if you are a bona fide resident of the U. File state return S. File state return Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. File state return Resident of U. File state return S. File state return Virgin Islands (USVI). File state return   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. File state return S. File state return return. File state return However, you must file a return with the USVI. File state return    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. File state return Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. File state return   If you are a U. File state return S. File state return citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. File state return File the original return with the United States and file a signed copy of the U. File state return S. File state return return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. File state return   You must complete Form 8689, Allocation of Individual Income Tax to the U. File state return S. File state return Virgin Islands, and attach a copy to both your U. File state return S. File state return return and your USVI return. File state return You should file your U. File state return S. File state return return with the address listed under Where To File. File state return   See Publication 570, Tax Guide for Individuals With Income From U. File state return S. File state return Possessions, for information about filing Virgin Islands returns. File state return Resident of Guam. File state return   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. File state return    Send your return to the:     Department of Revenue and Taxation Government of Guam P. File state return O. File state return Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. File state return S. File state return citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. File state return Send your return to the address listed under Where To File. File state return   See Publication 570 for information about filing Guam returns. File state return Resident of the Commonwealth of the Northern Mariana Islands. File state return   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. File state return    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File state return O. File state return Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. File state return S. File state return citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. File state return Send your return to the address listed under Where To File. File state return   See Publication 570 for information about filing Northern Mariana Islands returns. File state return Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. File state return S. File state return citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. File state return S. File state return resident. File state return This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. File state return If you make this choice, the following two rules apply. File state return You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. File state return You must file a joint income tax return for the year you make the choice. File state return This means that neither of you can claim under any tax treaty not to be a U. File state return S. File state return resident for a tax year for which the choice is in effect. File state return You can file joint or separate returns in years after the year in which you make the choice. File state return Example 1. File state return Pat Smith, a U. File state return S. File state return citizen, is married to Norman, a nonresident alien. File state return Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. File state return Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. File state return Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. File state return Example 2. File state return When Bob and Sharon Williams got married, both were nonresident aliens. File state return In June of last year, Bob became a resident alien and remained a resident for the rest of the year. File state return Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. File state return Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. File state return Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. File state return If you do not choose to treat your nonresident alien spouse as a U. File state return S. File state return resident, you may be able to use head of household filing status. File state return To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. File state return For more information, see Publication 501. File state return Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. File state return S. File state return resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). File state return To get an SSN for a nonresident alien spouse, apply at an office of the U. File state return S. File state return Social Security Administration (SSA) or U. File state return S. File state return consulate. File state return You must complete Form SS-5, Application for a Social Security Card, available at www. File state return socialsecurity. File state return gov or by calling 1-800-772-1213. File state return You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. File state return If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. File state return 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. File state return It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. File state return S. File state return citizen or resident alien on the last day of your tax year and that you choose to be treated as U. File state return S. File state return residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. File state return (If one spouse died, include the name and address of the person making the choice for the deceased spouse. File state return ) You generally make this choice when you file your joint return. File state return However, you also can make the choice by filing a joint amended return on Form 1040X. File state return Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. File state return If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. File state return You generally must file the amended joint return within 3 years from the date you filed your original U. File state return S. File state return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. File state return Table 1–1. File state return Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. File state return   • The revocation must be made by the due date for filing the tax return for that tax year. File state return   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. File state return The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. File state return     • The name and address of any person who is revoking the choice for a deceased spouse. File state return     • 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. File state return   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. File state return Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. File state return   • If the surviving spouse is a U. File state return S. File state return citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. File state return   • 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. File state return Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. File state return Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. File state return Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. File state return S. File state return citizen or resident alien at any time during the later tax year. File state return Example. File state return Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. File state return They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. File state return On January 10, 2012, Dick became a nonresident alien. File state return Judy had remained a nonresident alien. File state return Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. File state return Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. File state return For 2013, both are treated as nonresident aliens. File state return If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. File state return Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. File state return If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. File state return Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. File state return S. File state return citizen or resident abroad as for a taxpayer in the United States. File state return For current instructions on making estimated tax payments, see Form 1040-ES. File state return If you had a tax liability for 2013, you may have to pay estimated tax for 2014. File state return Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. File state return (The return must cover all 12 months. File state return ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). File state return See Publication 505 for more information. File state return The first installment of estimated tax is due on April 15, 2014. File state return Foreign earned income exclusion. File state return   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. File state return In addition, you can reduce your income by your estimated foreign housing deduction. File state return However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. File state return If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. File state return   For more information about figuring your estimated tax, see Publication 505. File state return Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. File state return 1). File state return   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. File state return 1. File state return Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). File state return See the filing instructions at www. File state return bsaefiling. File state return fincen. File state return treas. File state return gov/main. File state return html. File state return   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. File state return You do not need to file the report if the assets are with a U. File state return S. File state return military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. File state return   More information about the filing of Form 114 can be found in the instructions for the form. File state return FinCEN Form 105. File state return   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. File state return Certain recipients of currency or monetary instruments also must file Form 105. File state return   More information about the filing of Form 105 can be found in the instructions on the back of the form. File state return Form 8938. File state return   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). File state return The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. File state return Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. File state return S. File state return person. File state return   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. File state return   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. File state return Prev  Up  Next   Home   More Online Publications