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Filing An Amended Return

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Filing An Amended Return

Filing an amended return Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Filing an amended return General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. Filing an amended return S. Filing an amended return Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. Filing an amended return S. Filing an amended return Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Filing an amended return Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. Filing an amended return S. Filing an amended return Individual Income Tax Return Sch. Filing an amended return A & B Itemized Deductions & Interest and Ordinary Dividends Sch. Filing an amended return C Profit or Loss From Business Sch. Filing an amended return C-EZ Net Profit From Business Sch. Filing an amended return D Capital Gains and Losses Sch. Filing an amended return E Supplemental Income and Loss Sch. Filing an amended return F Profit or Loss From Farming Sch. Filing an amended return H Household Employment Taxes Sch. Filing an amended return J Income Averaging for Farmers and Fishermen Sch. Filing an amended return R Credit for the Elderly or the Disabled Sch. Filing an amended return SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Filing an amended return S. Filing an amended return Individual Income Tax Return 1065 U. Filing an amended return S. Filing an amended return Return of Partnership Income Sch. Filing an amended return D Capital Gains and Losses Sch. Filing an amended return K-1 Partner's Share of Income, Deductions, Credits, etc. Filing an amended return 1120 U. Filing an amended return S. Filing an amended return Corporation Income Tax Return Sch. Filing an amended return D Capital Gains and Losses 1120S U. Filing an amended return S. Filing an amended return Income Tax Return for an S Corporation Sch. Filing an amended return D Capital Gains and Losses and Built-In Gains Sch. Filing an amended return K-1 Shareholder's Share of Income, Deductions, Credits, etc. Filing an amended return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. Filing an amended return S. Filing an amended return Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications
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2014 Refunds Ahead of Last Year

 

IR-2014-23, March 6, 2014

WASHINGTON — By the end of February, more than 48 million tax refunds had been issued the IRS today announced – an increase of 5.6 percent compared to the same time last year. As of Feb. 28, the average refund this year is $3,034, up 3 percent compared to the average refund amount for the same time last year. Almost 88 percent of refunds to date have been directly deposited into the accounts of taxpayers, saving them time and a trip to the bank.

The number of returns filed electronically is up slightly from the same time last year however, the number of taxpayers filing from home computers is up 7.5 percent.

At the end of the fourth week of the filing season, the IRS had received almost 40 percent of the returns it expects to receive during 2014.

 

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 3/01/13 and 2/28/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

58,044,000

58,883,000

1.4

Total Processed

51,778,000

57,410,000

10.9

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

53,612,000

54,942,000

2.5

Tax Professionals

30,466,000

30,053,000

-1.4

Self-prepared

23,146,000

24,889,000

7.5

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

180,140,998

165,204,642

-8.3

 

 

 

 

Total Refunds:

 

 

 

Number

45,862,000

48,429,000

5.6

Amount

$135.025

Billion

$146.918

Billion

8.8

Average refund

$2,944

$3,034

3.0

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

41,137,000

42,380,000

3.0

Amount

$126.032

Billion

$131.203

Billion

4.1

Average refund

$3,054

$3,096

1.1

 

Page Last Reviewed or Updated: 06-Mar-2014

The Filing An Amended Return

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