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Filing Amended Tax Return

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Filing Amended Tax Return

Filing amended tax return 1. Filing amended tax return   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. Filing amended tax return 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. Filing amended tax return Special rule for members of the U. Filing amended tax return S. Filing amended tax return Armed Forces. Filing amended tax return   If you are a member of the U. Filing amended tax return S. Filing amended tax return 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. Filing amended tax return Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. Filing amended tax return Also see the special income source rule for members of the U. Filing amended tax return S. Filing amended tax return Armed Forces in chapter 2, under Compensation for Labor or Personal Services . Filing amended tax return Special rule for civilian spouse of active duty member of the U. Filing amended tax return S. Filing amended tax return Armed Forces. Filing amended tax return   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. Filing amended tax return S. Filing amended tax return possession. Filing amended tax return Before relocating, you and your spouse must have the same tax residence. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return S. Filing amended tax return possession return, may be affected. Filing amended tax return For more information, consult with state, local, or U. Filing amended tax return S. Filing amended tax return possession tax authorities regarding your tax obligations under MSRRA. Filing amended tax return Presence Test If you are a U. Filing amended tax return S. Filing amended tax return citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. Filing amended tax return You were present in the relevant possession for at least 183 days during the tax year. Filing amended tax return 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. Filing amended tax return During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. Filing amended tax return You were present in the United States for no more than 90 days during the tax year. Filing amended tax return 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. Filing amended tax return Earned income is pay for personal services performed, such as wages, salaries, or professional fees. Filing amended tax return You had no significant connection to the United States during the tax year. Filing amended tax return Special rule for nonresident aliens. Filing amended tax return   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. Filing amended tax return Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. Filing amended tax return In that discussion, substitute the name of the possession for “United States” and “U. Filing amended tax return S. Filing amended tax return ” wherever they appear. Filing amended tax return Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. Filing amended tax return 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. Filing amended tax return Days of presence in a possession. Filing amended tax return   You are considered to be present in the relevant possession on any of the following days. Filing amended tax return Any day you are physically present in that possession at any time during the day. Filing amended tax return 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). Filing amended tax return Your parent. Filing amended tax return Your spouse. Filing amended tax return Your child, who is your son, daughter, stepson, or stepdaughter. Filing amended tax return This includes an adopted child or child lawfully placed with you for legal adoption. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return   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). Filing amended tax return Days of presence in the United States. Filing amended tax return   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. Filing amended tax return However, do not count the following days as days of presence in the United States. Filing amended tax return 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. Filing amended tax return “Child” is defined under item 2c earlier. Filing amended tax return “Qualifying medical treatment” is defined later. Filing amended tax return 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. Filing amended tax return Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. Filing amended tax return Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). Filing amended tax return Any day you are temporarily in the United States as a student (defined later). Filing amended tax return 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). Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. Filing amended tax return You must keep the following documentation. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return Charitable Sports Event A charitable sports event is one that meets all of the following conditions. Filing amended tax return The main purpose is to benefit a qualified charitable organization. Filing amended tax return The entire net proceeds go to charity. Filing amended tax return Volunteers perform substantially all the work. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return The 5 calendar months do not have to be consecutive. Filing amended tax return Full-time student. Filing amended tax return   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. Filing amended tax return However, school attendance exclusively at night is not considered full-time attendance. Filing amended tax return School. Filing amended tax return   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. Filing amended tax return It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. Filing amended tax return 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. Filing amended tax return This section looks at the factors that determine if a significant connection exists. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return Permanent home. Filing amended tax return   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. Filing amended tax return The dwelling unit must be available at all times, continuously, not only for short stays. Filing amended tax return Exception for rental property. Filing amended tax return   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. Filing amended tax return   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. Filing amended tax return   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. Filing amended tax return ), and lineal descendants (children, grandchildren, etc. Filing amended tax return ). Filing amended tax return Anyone under an arrangement that lets you use some other dwelling unit. Filing amended tax return Anyone at less than a fair rental price. Filing amended tax return   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. Filing amended tax return 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. Filing amended tax return   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. Filing amended tax return Example—significant connection. Filing amended tax return Ann Green, a U. Filing amended tax return S. Filing amended tax return citizen, is a sales representative for a company based in Guam. Filing amended tax return Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. Filing amended tax return Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. Filing amended tax return When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. Filing amended tax return Ann's stays are always of short duration and she asks her brother's permission to stay with him. Filing amended tax return 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. Filing amended tax return Ann satisfies the presence test because she has no significant connection to the United States. Filing amended tax return Example—presence test. Filing amended tax return Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. Filing amended tax return They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. Filing amended tax return The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. Filing amended tax return In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. Filing amended tax return 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. Filing amended tax return If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Filing amended tax return Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. Filing amended tax return Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. Filing amended tax return 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). Filing amended tax return 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). Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return Example. Filing amended tax return In 2013, Sean Silverman, a U. Filing amended tax return S. Filing amended tax return citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. Filing amended tax return When not at sea, Sean lived with his spouse at a house they own in American Samoa. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return See Special Rules in the Year of a Move , later in this chapter. Filing amended tax return 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. Filing amended tax return S. Filing amended tax return possession. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return The location of your permanent home. Filing amended tax return The location of your family. Filing amended tax return The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. Filing amended tax return The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. Filing amended tax return The location where you conduct your routine personal banking activities. Filing amended tax return The location where you conduct business activities (other than those that go into determining your tax home). Filing amended tax return The location of the jurisdiction in which you hold a driver's license. Filing amended tax return The location of the jurisdiction in which you vote. Filing amended tax return The location of charitable organizations to which you contribute. Filing amended tax return The country of residence you designate on forms and documents. Filing amended tax return 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. Filing amended tax return Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. Filing amended tax return Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. Filing amended tax return Example—closer connection to the United States. Filing amended tax return Marcos Reyes, a U. Filing amended tax return S. Filing amended tax return citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. Filing amended tax return His spouse and two teenage children remained in California to allow the children to complete high school. Filing amended tax return He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. Filing amended tax return 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. Filing amended tax return Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. Filing amended tax return 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. Filing amended tax return Marcos received mail in California, including bank and brokerage statements and credit card bills. Filing amended tax return He conducted his personal banking activities in California. Filing amended tax return He held a California driver's license and was also registered to vote there. Filing amended tax return 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. Filing amended tax return Closer connection to another possession. Filing amended tax return   Generally, possessions are not treated as foreign countries. Filing amended tax return Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. Filing amended tax return Example—tax home and closer connection to possession. Filing amended tax return Pearl Blackmon, a U. Filing amended tax return S. Filing amended tax return citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. Filing amended tax return For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. Filing amended tax return Most of Pearl's personal belongings, including her automobile, are located in the CNMI. Filing amended tax return She is registered to vote in, and has a driver's license issued by, the CNMI. Filing amended tax return She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. Filing amended tax return Pearl satisfies the presence test with respect to both Guam and the CNMI. Filing amended tax return She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. Filing amended tax return 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. Filing amended tax return Pearl is considered a bona fide resident of Guam, the location of her tax home. Filing amended tax return 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. Filing amended tax return See Special Rules in the Year of a Move , next. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. Filing amended tax return 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. Filing amended tax return You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. Filing amended tax return Example. Filing amended tax return Dwight Wood, a U. Filing amended tax return S. Filing amended tax return citizen, files returns on a calendar year basis. Filing amended tax return He lived in the United States from January 2007 through May 2013. Filing amended tax return In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. Filing amended tax return 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. Filing amended tax return You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. Filing amended tax return Example. Filing amended tax return Jean Aspen, a U. Filing amended tax return S. Filing amended tax return citizen, files returns on a calendar year basis. Filing amended tax return From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. Filing amended tax return Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. Filing amended tax return 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. Filing amended tax return 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. Filing amended tax return If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. Filing amended tax return 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. Filing amended tax return S. Filing amended tax return 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. Filing amended tax return Example. Filing amended tax return Randy White, a U. Filing amended tax return S. Filing amended tax return citizen, files returns on a calendar year basis. Filing amended tax return For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. Filing amended tax return From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. Filing amended tax return On May 5, 2013, Randy moved and changed his tax home to Nevada. Filing amended tax return Later that year he established a closer connection to the United States than to Puerto Rico. Filing amended tax return Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. Filing amended tax return 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. Filing amended tax return Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. Filing amended tax return S. Filing amended tax return possession, you may need to file Form 8898. Filing amended tax return This applies to the U. Filing amended tax return S. Filing amended tax return possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. Filing amended tax return Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. Filing amended tax return Your worldwide gross income (defined below) in that tax year is more than $75,000. Filing amended tax return You meet one of the following. Filing amended tax return You take a position for U. Filing amended tax return S. Filing amended tax return tax purposes that you became a bona fide resident of a U. Filing amended tax return S. Filing amended tax return possession after a tax year for which you filed a U. Filing amended tax return S. Filing amended tax return income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. Filing amended tax return You are a citizen or resident alien of the United States who takes the position for U. Filing amended tax return S. Filing amended tax return tax purposes that you ceased to be a bona fide resident of a U. Filing amended tax return S. Filing amended tax return 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. Filing amended tax return You take the position for U. Filing amended tax return S. Filing amended tax return 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. Filing amended tax return Worldwide gross income. Filing amended tax return   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. Filing amended tax return Example. Filing amended tax return You are a U. Filing amended tax return S. Filing amended tax return 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. Filing amended tax return You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. Filing amended tax return 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. Filing amended tax return You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. Filing amended tax return 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. Filing amended tax return This is in addition to any criminal penalty that may be imposed. Filing amended tax return Prev  Up  Next   Home   More Online Publications
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  • Find out whether they are licensed in your state. A state or local occupational and professional licensing board will be able to give you this information.
  • Research whether they are board-certified in the appropriate specialty. You can find this information on the websites of the American Medical Association and the American Board of Medical Specialties.
  • Ask how often the health care professional has done the procedure you need or has treated your condition. You may be able to find some of this information on the Internet. For example, the Centers for Disease Control and Prevention report the success rates and number of procedures performed by fertility clinics. Some states collect and post data on the success of heart-bypass surgery.
  • Check whether there have been any complaints or disciplinary actions taken. Websites that can help are: Agency for Healthcare Research and Quality and Healthfinder.gov.
  • Find out what doctors participate in your health insurance plan. If you are having surgery, check to see if all providers (radiologists, anesthesiologists) are also covered by your plan, to avoid surprise bills.

Consider these questions regarding your health care provider and his or her practice:

  • Does the doctor participate in your insurance plan?
  • Is the office in an area that you can get to easily or does it have hours during times when you can make an appointment?
  • Does the doctor have privileges at the hospital you prefer?
  • Do you get along well with the doctor? Do you feel that you communicate well with each other and that he or she listens to your concerns and explains diagnoses and benefits of new treatments and prescriptions clearly?
  • What is the doctor’s cancelation policy?
  • Will you have to pay for the visit if you cancel your appointment?

File a Medical Complaint

Contact your state medical board. The Federation of State Medical Boards offers a complete list of state medical boards. You can also call 817-868-4000 to get the phone number of your State Medical Board.

The Filing Amended Tax Return

Filing amended tax return 1. Filing amended tax return   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Filing amended tax return  You can set up and make contributions to an IRA if you receive taxable compensation. Filing amended tax return Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Filing amended tax return For more information about IRAs, see Publication 590. Filing amended tax return Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Filing amended tax return The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Filing amended tax return Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Filing amended tax return Many types of educational assistance are tax free if they meet the requirements discussed here. Filing amended tax return Special rules apply to U. Filing amended tax return S. Filing amended tax return citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Filing amended tax return For information about these rules, see Publication 54, Tax Guide for U. Filing amended tax return S. Filing amended tax return Citizens and Resident Aliens Abroad. Filing amended tax return Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Filing amended tax return A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Filing amended tax return Amount of scholarship or fellowship. Filing amended tax return   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Filing amended tax return This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Filing amended tax return The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Filing amended tax return Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Filing amended tax return Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Filing amended tax return A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Filing amended tax return (But for exceptions, see Payment for services,later. Filing amended tax return Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Filing amended tax return Candidate for a degree. Filing amended tax return   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Filing amended tax return Eligible educational institution. Filing amended tax return   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Filing amended tax return Qualified education expenses. Filing amended tax return   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Filing amended tax return These items must be required of all students in your course of instruction. Filing amended tax return Expenses that do not qualify. Filing amended tax return   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Filing amended tax return Payment for services. Filing amended tax return   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Filing amended tax return This applies even if all candidates for a degree must perform the services to receive the degree. Filing amended tax return (See exceptions next. Filing amended tax return ) Exceptions. Filing amended tax return   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Filing amended tax return Example 1. Filing amended tax return You received a scholarship of $2,500. Filing amended tax return The scholarship was not received under either of the exceptions mentioned above. Filing amended tax return As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Filing amended tax return Of the $2,500 scholarship, $1,000 represents payment for teaching. Filing amended tax return The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Filing amended tax return Your qualified education expenses were at least $1,500. Filing amended tax return Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Filing amended tax return The $1,000 you received for teaching is taxable. Filing amended tax return Example 2. Filing amended tax return You are a candidate for a degree at a medical school. Filing amended tax return You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Filing amended tax return The terms of your scholarship require you to perform future services. Filing amended tax return A substantial penalty applies if you do not comply. Filing amended tax return The entire amount of your grant is taxable as payment for services in the year it is received. Filing amended tax return Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Filing amended tax return Worksheet 1-1. Filing amended tax return    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Filing amended tax return    Worksheet 1-1. Filing amended tax return Taxable Scholarship and Fellowship Income 1. Filing amended tax return Enter the total amount of any scholarship or fellowship for 2013. Filing amended tax return See Amount of scholarship or fellowship, earlier. Filing amended tax return 1. Filing amended tax return       If you are a degree candidate at an eligible educational institution, go to line 2. Filing amended tax return If you are not a degree candidate at an eligible educational institution, stop here. Filing amended tax return The entire amount is taxable. Filing amended tax return For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Filing amended tax return       2. Filing amended tax return Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Filing amended tax return (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Filing amended tax return ) 2. Filing amended tax return     3. Filing amended tax return Subtract line 2 from line 1 3. Filing amended tax return     4. Filing amended tax return Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Filing amended tax return     5. Filing amended tax return Subtract line 4 from line 3 5. Filing amended tax return     6. Filing amended tax return Enter the amount of your qualified education expenses 6. Filing amended tax return     7. Filing amended tax return Enter the smaller of line 5 or line 6. Filing amended tax return This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Filing amended tax return     8. Filing amended tax return Subtract line 7 from line 5 8. Filing amended tax return     9. Filing amended tax return Taxable part. Filing amended tax return Add lines 2, 4, and 8. Filing amended tax return See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Filing amended tax return     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Filing amended tax return You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Filing amended tax return Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Filing amended tax return If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Filing amended tax return If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Filing amended tax return You must report the taxable amount whether or not you received a Form W-2. Filing amended tax return If you receive an incorrect Form W-2, ask the payer for a corrected one. Filing amended tax return For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Filing amended tax return How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Filing amended tax return Form 1040EZ. Filing amended tax return   If you file Form 1040EZ, include the taxable amount in the total on line 1. Filing amended tax return If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Filing amended tax return Form 1040A. Filing amended tax return   If you file Form 1040A, include the taxable amount in the total on line 7. Filing amended tax return If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Filing amended tax return Form 1040. Filing amended tax return   If you file Form 1040, include the taxable amount in the total on line 7. Filing amended tax return If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Filing amended tax return Schedule SE (Form 1040). Filing amended tax return   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Filing amended tax return If your net earnings are $400 or more, you must pay self-employment tax. Filing amended tax return Use Schedule SE, Self-Employment Tax, to figure this tax. Filing amended tax return Form 1040NR. Filing amended tax return   If you file Form 1040NR, report the taxable amount on line 12. Filing amended tax return Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Filing amended tax return S. Filing amended tax return Source Income Subject to Withholding. Filing amended tax return See the Instructions for Form 1040NR for more information. Filing amended tax return Form 1040NR-EZ. Filing amended tax return   If you file Form 1040NR-EZ, report the taxable amount on line 5. Filing amended tax return Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Filing amended tax return See the Instructions for Form 1040NR-EZ for more information. Filing amended tax return Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Filing amended tax return Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Filing amended tax return Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Filing amended tax return They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Filing amended tax return Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Filing amended tax return Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Filing amended tax return Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Filing amended tax return Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Filing amended tax return Do not include these payments as income on your federal tax return. Filing amended tax return If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Filing amended tax return This applies only to the part of your VA payments that is required to be used for education expenses. Filing amended tax return You may want to visit the Veteran's Administration website at www. Filing amended tax return gibill. Filing amended tax return va. Filing amended tax return gov for specific information about the various VA benefits for education. Filing amended tax return Example. Filing amended tax return You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Filing amended tax return Neither of these benefits is taxable and you do not report them on your tax return. Filing amended tax return You also want to claim an American opportunity credit on your return. Filing amended tax return You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Filing amended tax return To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Filing amended tax return You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Filing amended tax return Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Filing amended tax return This is called a “tuition reduction. Filing amended tax return ” You do not have to include a qualified tuition reduction in your income. Filing amended tax return A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Filing amended tax return You do not have to use the tuition reduction at the eligible educational institution from which you received it. Filing amended tax return In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Filing amended tax return The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Filing amended tax return You must include in your income any tuition reduction you receive that is payment for your services. Filing amended tax return Eligible educational institution. Filing amended tax return   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Filing amended tax return Officers, owners, and highly compensated employees. Filing amended tax return   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Filing amended tax return This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Filing amended tax return The group must be defined under a reasonable classification set up by the employer. Filing amended tax return The classification must not discriminate in favor of owners, officers, or highly compensated employees. Filing amended tax return Payment for services. Filing amended tax return   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Filing amended tax return This applies even if all candidates for a degree must perform the services to receive the degree. Filing amended tax return (See below for exceptions. Filing amended tax return ) Exceptions. Filing amended tax return   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Filing amended tax return Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Filing amended tax return You are an employee of the eligible educational institution. Filing amended tax return You were an employee of the eligible educational institution, but you retired or left on disability. Filing amended tax return You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Filing amended tax return You are the dependent child or spouse of an individual described in (1) through (3), above. Filing amended tax return Child of deceased parents. Filing amended tax return   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Filing amended tax return Child of divorced parents. Filing amended tax return   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Filing amended tax return Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Filing amended tax return It is provided by an eligible educational institution. Filing amended tax return You are a graduate student who performs teaching or research activities for the educational institution. Filing amended tax return You must include in income any other tuition reductions for graduate education that you receive. Filing amended tax return How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Filing amended tax return Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Filing amended tax return Prev  Up  Next   Home   More Online Publications