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Free state taxes filing Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free state taxes filing Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. Free state taxes filing The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Free state taxes filing The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. Free state taxes filing What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Free state taxes filing Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Free state taxes filing Representing a taxpayer at conferences, hearings, or meetings with the IRS. Free state taxes filing Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Free state taxes filing Providing a client with written advice which has a potential for tax avoidance or evasion. Free state taxes filing Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Free state taxes filing Who Can Practice Before the IRS? The following individuals can practice before the IRS. Free state taxes filing However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Free state taxes filing Form 2848 can be used for this purpose. Free state taxes filing Attorneys. Free state taxes filing   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Free state taxes filing Certified public accountants (CPAs). Free state taxes filing   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Free state taxes filing Enrolled agents. Free state taxes filing   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Free state taxes filing Enrolled retirement plan agents. Free state taxes filing   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Free state taxes filing The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Free state taxes filing Enrolled actuaries. Free state taxes filing   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Free state taxes filing The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Free state taxes filing Student. Free state taxes filing    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Free state taxes filing For more information, see Authorization for special appearances, later. Free state taxes filing Registered tax return preparers and unenrolled return preparers. Free state taxes filing   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. Free state taxes filing An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. Free state taxes filing   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. Free state taxes filing Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. Free state taxes filing Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. Free state taxes filing   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. Free state taxes filing See Form 8821. Free state taxes filing Practice denied. Free state taxes filing   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Free state taxes filing Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. Free state taxes filing Other individuals who may serve as representatives. Free state taxes filing   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. Free state taxes filing An individual. Free state taxes filing An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Free state taxes filing A family member. Free state taxes filing An individual can represent members of his or her immediate family. Free state taxes filing Immediate family includes a spouse, child, parent, brother, or sister of the individual. Free state taxes filing An officer. Free state taxes filing A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. Free state taxes filing An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. Free state taxes filing A partner. Free state taxes filing A general partner may represent the partnership before the IRS. Free state taxes filing An employee. Free state taxes filing A regular full-time employee can represent his or her employer. Free state taxes filing An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. Free state taxes filing A fiduciary. Free state taxes filing A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. Free state taxes filing See Fiduciary under When Is a Power of Attorney Not Required, later. Free state taxes filing Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. Free state taxes filing See section 10. Free state taxes filing 7(c)(1)(vii) of Circular 230. Free state taxes filing Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. Free state taxes filing The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Free state taxes filing However, it is granted only when extremely compelling circumstances exist. Free state taxes filing If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. Free state taxes filing The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. Free state taxes filing The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Free state taxes filing It merely confirms that a centralized file for authorizations has been established for the individual under that number. Free state taxes filing Students in LITCs and the STCP. Free state taxes filing   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. Free state taxes filing Authorization requests must be made to the Office of Professional Responsibility. Free state taxes filing If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Free state taxes filing Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Free state taxes filing If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. Free state taxes filing Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. Free state taxes filing If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Free state taxes filing Corporations, associations, partnerships, and other persons that are not individuals. Free state taxes filing   These organizations (or persons) are not eligible to practice before the IRS. Free state taxes filing Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Free state taxes filing Not meeting the requirements for renewal of enrollment (such as continuing professional education). Free state taxes filing Requesting to be placed in inactive retirement status. Free state taxes filing Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Free state taxes filing Failure to meet requirements. Free state taxes filing   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Free state taxes filing The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Free state taxes filing The individual has 60 days from the date of the notice to respond. Free state taxes filing Inactive roster. Free state taxes filing   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. Free state taxes filing The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Free state taxes filing Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Free state taxes filing Inactive retirement status. Free state taxes filing   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Free state taxes filing They must continue to adhere to all renewal requirements. Free state taxes filing They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. Free state taxes filing Suspension and disbarment. Free state taxes filing   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. Free state taxes filing This includes engaging in acts of disreputable conduct. Free state taxes filing For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Free state taxes filing   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Free state taxes filing See What Is Practice Before the IRS, earlier. Free state taxes filing   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Free state taxes filing However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Free state taxes filing   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Free state taxes filing The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. Free state taxes filing How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. Free state taxes filing Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Free state taxes filing In either case, certain application forms, discussed next, must be filed. Free state taxes filing Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Free state taxes filing See Incompetence and Disreputable Conduct, later. Free state taxes filing Form 2587. Free state taxes filing   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Free state taxes filing Form 2587 can be filed online, by mail, or by fax. Free state taxes filing For more information, see instructions and fees listed on the form. Free state taxes filing To get Form 2587, see How To Get Tax Help, later. Free state taxes filing Form 23 and Form 23-EP. Free state taxes filing   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. Free state taxes filing The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Free state taxes filing Alternatively, payment may be made electronically pursuant to instructions on the forms. Free state taxes filing To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Free state taxes filing Form 5434. Free state taxes filing   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. Free state taxes filing The application must include a check or money order in the amount of the fee shown on Form 5434. Free state taxes filing To get Form 5434, see How To Get Tax Help, later. Free state taxes filing Period of enrollment. Free state taxes filing   An enrollment card will be issued to each individual whose enrollment application is approved. Free state taxes filing The individual is enrolled until the expiration date shown on the enrollment card or certificate. Free state taxes filing To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). Free state taxes filing What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Free state taxes filing F. Free state taxes filing R. Free state taxes filing part 10 and reprinted in Treasury Department Circular No. Free state taxes filing 230 (Circular 230). Free state taxes filing An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. Free state taxes filing In addition, a practitioner cannot engage in disreputable conduct (discussed later). Free state taxes filing Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Free state taxes filing Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Free state taxes filing See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Free state taxes filing Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. Free state taxes filing Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. Free state taxes filing Communications regarding corporate tax shelters. Free state taxes filing   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. Free state taxes filing Duty to advise. Free state taxes filing   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. Free state taxes filing Due diligence. Free state taxes filing   A practitioner must exercise due diligence when performing the following duties. Free state taxes filing Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Free state taxes filing Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Free state taxes filing Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Free state taxes filing Restrictions Practitioners are restricted from engaging in certain practices. Free state taxes filing The following paragraphs discuss some of these restricted practices. Free state taxes filing Delays. Free state taxes filing   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Free state taxes filing Assistance from disbarred or suspended persons and former IRS employees. Free state taxes filing   A practitioner must not knowingly, directly or indirectly, do the following. Free state taxes filing Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. Free state taxes filing Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Free state taxes filing Performance as a notary. Free state taxes filing   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. Free state taxes filing Negotiations of taxpayer refund checks. Free state taxes filing   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. Free state taxes filing Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. Free state taxes filing The following list contains examples of conduct that is considered disreputable. Free state taxes filing Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Free state taxes filing Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Free state taxes filing Soliciting employment by prohibited means as discussed in section 10. Free state taxes filing 30 of Circular 230. Free state taxes filing Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Free state taxes filing Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Free state taxes filing Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. Free state taxes filing Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. Free state taxes filing Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Free state taxes filing Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. Free state taxes filing Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. Free state taxes filing Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. Free state taxes filing A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Free state taxes filing Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Free state taxes filing If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Free state taxes filing See Who Can Practice Before the IRS, earlier. Free state taxes filing What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Free state taxes filing If the authorization is not limited, the individual generally can perform all acts that you can perform. Free state taxes filing The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Free state taxes filing For information on the limits regarding registered tax return preparers, see Circular 230 §10. Free state taxes filing 3(f). Free state taxes filing For information on the limits regarding unenrolled preparers, see Publication 470. Free state taxes filing Acts performed. Free state taxes filing   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Free state taxes filing Represent you before any office of the IRS. Free state taxes filing Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. Free state taxes filing Sign a consent to extend the statutory time period for assessment or collection of a tax. Free state taxes filing Sign a closing agreement. Free state taxes filing Signing your return. Free state taxes filing   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. Free state taxes filing 6012-1(a)(5)). Free state taxes filing You specifically authorize this in your power of attorney. Free state taxes filing For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Free state taxes filing Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. Free state taxes filing Other good cause if specific permission is requested of and granted by the IRS. Free state taxes filing When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. Free state taxes filing For more information, see the Form 2848 instructions. Free state taxes filing Limitation on substitution or delegation. Free state taxes filing   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. Free state taxes filing   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Free state taxes filing If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Free state taxes filing Disclosure of returns to a third party. Free state taxes filing   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. Free state taxes filing Incapacity or incompetency. Free state taxes filing   A power of attorney is generally terminated if you become incapacitated or incompetent. Free state taxes filing   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. Free state taxes filing See Non-IRS powers of attorney, later. Free state taxes filing When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. Free state taxes filing A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. Free state taxes filing Represent you at a meeting with the IRS. Free state taxes filing Prepare and file a written response to the IRS. Free state taxes filing Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Free state taxes filing Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Free state taxes filing Your representative must complete that part of the form. Free state taxes filing Non-IRS powers of attorney. Free state taxes filing   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. Free state taxes filing For more information, see Processing a non-IRS power of attorney, later. Free state taxes filing   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Free state taxes filing Your name and mailing address. Free state taxes filing Your social security number and/or employer identification number. Free state taxes filing Your employee plan number, if applicable. Free state taxes filing The name and mailing address of your representative(s). Free state taxes filing The types of tax involved. Free state taxes filing The federal tax form number. Free state taxes filing The specific year(s) or period(s) involved. Free state taxes filing For estate tax matters, the decedent's date of death. Free state taxes filing A clear expression of your intention concerning the scope of authority granted to your representative(s). Free state taxes filing Your signature and date. Free state taxes filing You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Free state taxes filing This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Free state taxes filing The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. Free state taxes filing 502(b). Free state taxes filing Required information missing. Free state taxes filing   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Free state taxes filing You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Free state taxes filing If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. Free state taxes filing Procedure for perfecting a non-IRS power of attorney. Free state taxes filing   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Free state taxes filing The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Free state taxes filing The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. Free state taxes filing Example. Free state taxes filing John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. Free state taxes filing The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Free state taxes filing However, it does not list specific tax-related information such as types of tax or tax form numbers. Free state taxes filing Shortly after John signs the power of attorney, he is declared incompetent. Free state taxes filing Later, a federal tax matter arises concerning a prior year return filed by John. Free state taxes filing Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Free state taxes filing If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. Free state taxes filing If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Free state taxes filing Otherwise, he must name another individual who can practice before the IRS. Free state taxes filing Processing a non-IRS power of attorney. Free state taxes filing   The IRS has a centralized computer database system called the CAF system. Free state taxes filing This system contains information on the authority of taxpayer representatives. Free state taxes filing Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Free state taxes filing Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. Free state taxes filing It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. Free state taxes filing   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. Free state taxes filing Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Free state taxes filing Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Free state taxes filing However, the following will also assist you in preparing the form. Free state taxes filing Line-by-line hints. Free state taxes filing   The following hints are summaries of some of the line-by-line instructions for Form 2848. Free state taxes filing Line 1—Taxpayer information. Free state taxes filing   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Free state taxes filing If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Free state taxes filing Line 2—Representative(s). Free state taxes filing   Only individuals may be named as representatives. Free state taxes filing If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Free state taxes filing If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Free state taxes filing Enter your representative's fax number if available. Free state taxes filing   If you want to name more than three representatives, attach additional Form(s) 2848. Free state taxes filing The IRS can send copies of notices and communications to two of your representatives. Free state taxes filing You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. Free state taxes filing If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Free state taxes filing Line 3—Tax matters. Free state taxes filing   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Free state taxes filing However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. Free state taxes filing The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Free state taxes filing However, avoid general references such as “all years” or “all taxes. Free state taxes filing ” Any Form 2848 with general references will be returned. Free state taxes filing Line 4—Specific use not recorded on Centralized Authorization File (CAF). Free state taxes filing   Certain matters cannot be recorded on the CAF system. Free state taxes filing Examples of such matters include, but are not limited to, the following. Free state taxes filing Requests for a private letter ruling or technical advice. Free state taxes filing Applications for an employer identification number (EIN). Free state taxes filing Claims filed on Form 843, Claim for Refund and Request for Abatement. Free state taxes filing Corporate dissolutions. Free state taxes filing Requests for change of accounting method. Free state taxes filing Requests for change of accounting period. Free state taxes filing Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Free state taxes filing Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Free state taxes filing Application for Award for Original Information under section 7623. Free state taxes filing Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Free state taxes filing Freedom of Information Act requests. Free state taxes filing If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Free state taxes filing If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Free state taxes filing Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Free state taxes filing Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Free state taxes filing To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Free state taxes filing If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Free state taxes filing For more information on specific use, see the Instructions for Form 2848, line 4. Free state taxes filing FAX copies. Free state taxes filing   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Free state taxes filing If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. Free state taxes filing Your representative may be able to file Form 2848 electronically via the IRS website. Free state taxes filing For more information, your representative can go to www. Free state taxes filing irs. Free state taxes filing gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Free state taxes filing If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Free state taxes filing Instead, give it to your representative, who will retain the document. Free state taxes filing Updating a power of attorney. Free state taxes filing   Submit any update or modification to an existing power of attorney in writing. Free state taxes filing Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Free state taxes filing Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. Free state taxes filing   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. Free state taxes filing To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. Free state taxes filing A written notice of substitution or delegation signed by the recognized representative. Free state taxes filing A written declaration of representative made by the new representative. Free state taxes filing A copy of the power of attorney that specifically authorizes the substitution or delegation. Free state taxes filing Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. Free state taxes filing However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. Free state taxes filing A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. Free state taxes filing Note. Free state taxes filing The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Free state taxes filing Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. Free state taxes filing If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. Free state taxes filing If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. Free state taxes filing If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Free state taxes filing The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. Free state taxes filing If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Free state taxes filing When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. Free state taxes filing If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Free state taxes filing To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. Free state taxes filing A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Free state taxes filing If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Free state taxes filing When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. Free state taxes filing The following situations do not require a power of attorney. Free state taxes filing Providing information to the IRS. Free state taxes filing Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Free state taxes filing Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Free state taxes filing Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Free state taxes filing Allowing the IRS to discuss return information with a fiduciary. Free state taxes filing How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Free state taxes filing The two completed forms for this example are shown on the next pages. Free state taxes filing Example. Free state taxes filing Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Free state taxes filing They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Free state taxes filing Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Free state taxes filing Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Free state taxes filing They want copies of all notices and written communications sent to Jim. Free state taxes filing This is the first time Stan and Mary have given power of attorney to anyone. Free state taxes filing They should each complete a Form 2848 as follows. Free state taxes filing Line 1—Taxpayer information. Free state taxes filing   Stan and Mary must each file a separate Form 2848. Free state taxes filing On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Free state taxes filing Mary does likewise on her separate Form 2848. Free state taxes filing Line 2—Representative(s). Free state taxes filing   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Free state taxes filing Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. Free state taxes filing They also enter Mr. Free state taxes filing Smith's CAF number, his telephone number, and his fax number. Free state taxes filing Mr. Free state taxes filing Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. Free state taxes filing Line 3—Tax Matters. Free state taxes filing   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. Free state taxes filing Line 4—Specific use not recorded on Centralized Authorization File (CAF). Free state taxes filing   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. Free state taxes filing See Preparation of Form — Helpful Hints, earlier. Free state taxes filing Line 5—Acts authorized. Free state taxes filing   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. Free state taxes filing Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Free state taxes filing If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Free state taxes filing Line 6—Retention/revocation of prior power(s) of attorney. Free state taxes filing   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Free state taxes filing However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. Free state taxes filing   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. Free state taxes filing (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Free state taxes filing ) Line 7—Signature of taxpayer. Free state taxes filing   Stan and Mary each signs and dates his or her Form 2848. Free state taxes filing If a taxpayer does not sign, the IRS cannot accept the form. Free state taxes filing Part II—Declaration of Representative. Free state taxes filing   Jim Smith must complete this part of Form 2848. Free state taxes filing If he does not sign this part, the IRS cannot accept the form. Free state taxes filing What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. Free state taxes filing However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. Free state taxes filing Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Free state taxes filing This image is too large to be displayed in the current screen. Free state taxes filing Please click the link to view the image. Free state taxes filing Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Free state taxes filing Please click the link to view the image. Free state taxes filing Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Free state taxes filing Please click the link to view the image. Free state taxes filing Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Free state taxes filing Please click the link to view the image. Free state taxes filing Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. Free state taxes filing Incomplete document. Free state taxes filing   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Free state taxes filing For example, if your signature or signature date is missing, the IRS will contact you. Free state taxes filing If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. Free state taxes filing   In either case, the power of attorney is not considered valid until all required information is entered on the document. Free state taxes filing The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. Free state taxes filing Complete document. Free state taxes filing   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Free state taxes filing In most instances, this includes processing the document on the CAF system. Free state taxes filing Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. Free state taxes filing Documents not processed on CAF. Free state taxes filing   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Free state taxes filing For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Free state taxes filing These documents remain with the related case files. Free state taxes filing In this situation, you should check the box on line 4 of Form 2848. Free state taxes filing In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Free state taxes filing Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Free state taxes filing However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. Free state taxes filing For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. Free state taxes filing However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. Free state taxes filing If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. Free state taxes filing Notices and other correspondence. Free state taxes filing   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. Free state taxes filing If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. Free state taxes filing This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Free state taxes filing The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. Free state taxes filing How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free state taxes filing By selecting the method that is best for you, you will have quick and easy access to tax help. Free state taxes filing Free help with your return. Free state taxes filing   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free state taxes filing The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free state taxes filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free state taxes filing To find the nearest VITA or TCE site, visit IRS. Free state taxes filing gov or call 1-800-906-9887 or 1-800-829-1040. Free state taxes filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state taxes filing To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Free state taxes filing aarp. Free state taxes filing org/money/taxaide. Free state taxes filing   For more information on these programs, go to IRS. Free state taxes filing gov and enter keyword “VITA” in the upper right-hand corner. Free state taxes filing Internet. Free state taxes filing You can access the IRS website at IRS. Free state taxes filing gov 24 hours a day, 7 days a week to: E-file your return. Free state taxes filing Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free state taxes filing Check the status of your refund. Free state taxes filing Go to IRS. Free state taxes filing gov and click on Where's My Refund. Free state taxes filing Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free state taxes filing If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free state taxes filing Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state taxes filing Download forms, including talking tax forms, instructions, and publications. Free state taxes filing Order IRS products online. Free state taxes filing Research your tax questions online. Free state taxes filing Search publications online by topic or keyword. Free state taxes filing Use the online Internal Revenue Code, regulations, or other official guidance. Free state taxes filing View Internal Revenue Bulletins (IRBs) published in the last few years. Free state taxes filing Figure your withholding allowances using the withholding calculator online at www. Free state taxes filing irs. Free state taxes filing gov/individuals. Free state taxes filing Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Free state taxes filing irs. Free state taxes filing gov/individuals. Free state taxes filing Sign up to receive local and national tax news by email. Free state taxes filing Get information on starting and operating a small business. Free state taxes filing Phone. Free state taxes filing Many services are available by phone. Free state taxes filing   Ordering forms, instructions, and publications. Free state taxes filing Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Free state taxes filing You should receive your order within 10 days. Free state taxes filing Asking tax questions. Free state taxes filing Call the IRS with your tax questions at 1-800-829-1040. Free state taxes filing Solving problems. Free state taxes filing You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Free state taxes filing An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free state taxes filing Call your local Taxpayer Assistance Center for an appointment. Free state taxes filing To find the number, go to www. Free state taxes filing irs. Free state taxes filing gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free state taxes filing TTY/TDD equipment. Free state taxes filing If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free state taxes filing TeleTax topics. Free state taxes filing Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free state taxes filing Refund information. Free state taxes filing To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Free state taxes filing Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free state taxes filing If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free state taxes filing Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state taxes filing If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Free state taxes filing Other refund information. Free state taxes filing To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Free state taxes filing Evaluating the quality of our telephone services. Free state taxes filing To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free state taxes filing One method is for a second IRS representative to listen in on or record random telephone calls. Free state taxes filing Another is to ask some callers to complete a short survey at the end of the call. Free state taxes filing Walk-in. Free state taxes filing Many products and services are available on a walk-in basis. Free state taxes filing   Products. Free state taxes filing You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state taxes filing Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Free state taxes filing Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free state taxes filing Services. Free state taxes filing You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Free state taxes filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free state taxes filing If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Free state taxes filing No appointment is necessary—just walk in. Free state taxes filing If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Free state taxes filing A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Free state taxes filing If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Free state taxes filing All other issues will be handled without an appointment. Free state taxes filing To find the number of your local office, go to  www. Free state taxes filing irs. Free state taxes filing gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free state taxes filing Mail. Free state taxes filing You can send your order for forms, instructions, and publications to the address below. Free state taxes filing You should receive a response within 10 days after your request is received. Free state taxes filing  Internal Revenue Service 1201 N. Free state taxes filing Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Free state taxes filing   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state taxes filing Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free state taxes filing We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free state taxes filing Remember, the worst thing you can do is nothing at all. Free state taxes filing   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free state taxes filing You face (or your business is facing) an immediate threat of adverse action. Free state taxes filing You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free state taxes filing   If you qualify for our help, we’ll do everything we can to get your problem resolved. Free state taxes filing You will be assigned to one advocate who will be with you at every turn. Free state taxes filing We have offices in every state, the District of Columbia, and Puerto Rico. Free state taxes filing Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Free state taxes filing And our services are always free. Free state taxes filing   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free state taxes filing Our tax toolkit at www. Free state taxes filing TaxpayerAdvocate. Free state taxes filing irs. Free state taxes filing gov can help you understand these rights. Free state taxes filing   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free state taxes filing irs. Free state taxes filing gov/advocate. Free state taxes filing You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Free state taxes filing   TAS also handles large-scale or systemic problems that affect many taxpayers. Free state taxes filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free state taxes filing irs. Free state taxes filing gov/advocate. Free state taxes filing Low Income Taxpayer Clinics (LITCs). Free state taxes filing   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free state taxes filing Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free state taxes filing These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free state taxes filing Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free state taxes filing For more information and to find a clinic near you, see the LITC page on www. Free state taxes filing irs. Free state taxes filing gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free state taxes filing This publication is also available by calling 1-800-829-3676 or at your local IRS office. Free state taxes filing Free tax services. Free state taxes filing   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free state taxes filing Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free state taxes filing The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free state taxes filing The majority of the information and services listed in this publication are available to you free of charge. Free state taxes filing If there is a fee associated with a resource or service, it is listed in the publication. Free state taxes filing   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free state taxes filing DVD for tax products. Free state taxes filing You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free state taxes filing Prior-year forms, instructions, and publications. Free state taxes filing Tax Map: an electronic research tool and finding aid. Free state taxes filing Tax law frequently asked questions. Free state taxes filing Tax Topics from the IRS telephone response system. Free state taxes filing Internal Revenue Code—Title 26 of the U. Free state taxes filing S. Free state taxes filing Code. Free state taxes filing Links to other Internet based Tax Research Materials. Free state taxes filing Fill-in, print, and save features for most tax forms. Free state taxes filing Internal Revenue Bulletins. Free state taxes filing Toll-free and email technical support. Free state taxes filing Two releases during the year. Free state taxes filing  – The first release will ship the beginning of January. Free state taxes filing  – The final release will ship the beginning of March. Free state taxes filing Purchase the DVD from National Technical Information Service (NTIS) at www. Free state taxes filing irs. Free state taxes filing gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Free state taxes filing Prev  Up  Next   Home   More Online Publications
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The Free State Taxes Filing

Free state taxes filing 1. Free state taxes filing   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. Free state taxes filing If you are both a nonresident and resident in the same year, you have a dual status. Free state taxes filing Dual status is explained later. Free state taxes filing Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. Free state taxes filing 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. Free state taxes filing Useful Items - You may want to see: Form (and Instructions) 1040 U. Free state taxes filing S. Free state taxes filing Individual Income Tax Return 1040A U. Free state taxes filing S. Free state taxes filing Individual Income Tax Return 1040NR U. Free state taxes filing S. Free state taxes filing 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. Free state taxes filing Nonresident Aliens If you are an alien (not a U. Free state taxes filing S. Free state taxes filing citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. Free state taxes filing 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). Free state taxes filing Even if you do not meet either of these tests, you may be able to choose to be treated as a U. Free state taxes filing S. Free state taxes filing resident for part of the year. Free state taxes filing See First-Year Choice under Dual-Status Aliens, later. Free state taxes filing 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. Free state taxes filing (However, see Dual-Status Aliens , later. Free state taxes filing ) This is known as the “green card” test. Free state taxes filing 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. Free state taxes filing You generally have this status if the U. Free state taxes filing S. Free state taxes filing Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. Free state taxes filing ” 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. Free state taxes filing Resident status taken away. Free state taxes filing   Resident status is considered to have been taken away from you if the U. Free state taxes filing S. Free state taxes filing government issues you a final administrative or judicial order of exclusion or deportation. Free state taxes filing A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. Free state taxes filing Resident status abandoned. Free state taxes filing   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. Free state taxes filing S. Free state taxes filing consular officer. Free state taxes filing    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. Free state taxes filing S. Free state taxes filing consular officer. Free state taxes filing Your application for abandonment. Free state taxes filing Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. Free state taxes filing You must file the letter by certified mail, return receipt requested. Free state taxes filing You must keep a copy of the letter and proof that it was mailed and received. Free state taxes filing    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. Free state taxes filing   If the USCIS or U. Free state taxes filing S. Free state taxes filing consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. Free state taxes filing If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Free state taxes filing   Under U. Free state taxes filing S. Free state taxes filing 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. Free state taxes filing    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Free state taxes filing See Expatriation Tax in chapter 4. Free state taxes filing Termination of residency after June 3, 2004, and before June 17, 2008. Free state taxes filing   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. Free state taxes filing S. Free state taxes filing resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. Free state taxes filing Termination of residency after June 16, 2008. Free state taxes filing   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Free state taxes filing Substantial Presence Test You will be considered a U. Free state taxes filing S. Free state taxes filing resident for tax purposes if you meet the substantial presence test for calendar year 2013. Free state taxes filing 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. Free state taxes filing Example. Free state taxes filing You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Free state taxes filing 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). Free state taxes filing Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Free state taxes filing The term United States includes the following areas. Free state taxes filing All 50 states and the District of Columbia. Free state taxes filing The territorial waters of the United States. Free state taxes filing The seabed and subsoil of those submarine areas that are adjacent to U. Free state taxes filing S. Free state taxes filing territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. Free state taxes filing The term does not include U. Free state taxes filing S. Free state taxes filing possessions and territories or U. Free state taxes filing S. Free state taxes filing airspace. Free state taxes filing 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. Free state taxes filing However, there are exceptions to this rule. Free state taxes filing Do not count the following as days of presence in the United States for the substantial presence test. Free state taxes filing Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Free state taxes filing Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Free state taxes filing Days you are in the United States as a crew member of a foreign vessel. Free state taxes filing Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. Free state taxes filing Days you are an exempt individual. Free state taxes filing The specific rules that apply to each of these categories are discussed next. Free state taxes filing Regular commuters from Canada or Mexico. Free state taxes filing   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. Free state taxes filing 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. Free state taxes filing   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. Free state taxes filing “Workdays” are the days on which you work in the United States or Canada or Mexico. Free state taxes filing “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. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing Example. Free state taxes filing Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. Free state taxes filing She was assigned to her firm's office in the United States from February 1 through June 1. Free state taxes filing On June 2, she resumed her employment in Mexico. Free state taxes filing On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. Free state taxes filing S. Free state taxes filing office. Free state taxes filing She returned to her home in Mexico on each of those evenings. Free state taxes filing On 7 days, she worked in her firm's Mexico office. Free state taxes filing 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. Free state taxes filing 8%). Free state taxes filing Days in transit. Free state taxes filing   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. Free state taxes filing You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. Free state taxes filing 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. Free state taxes filing However, you are not considered to be in transit if you attend a business meeting while in the United States. Free state taxes filing This is true even if the meeting is held at the airport. Free state taxes filing Crew members. Free state taxes filing   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. Free state taxes filing S. Free state taxes filing possession. Free state taxes filing However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. Free state taxes filing Medical condition. Free state taxes filing   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. Free state taxes filing Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing   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. Free state taxes filing   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. Free state taxes filing See Form 8843 , later. Free state taxes filing   You cannot exclude any days of presence in the United States under the following circumstances. Free state taxes filing 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. Free state taxes filing You returned to the United States for treatment of a medical condition that arose during a prior stay. Free state taxes filing The condition existed before your arrival in the United States and you were aware of the condition. Free state taxes filing It does not matter whether you needed treatment for the condition when you entered the United States. Free state taxes filing Exempt individual. Free state taxes filing   Do not count days for which you are an exempt individual. Free state taxes filing The term “exempt individual” does not refer to someone exempt from U. Free state taxes filing S. Free state taxes filing tax, but to anyone in the following categories. Free state taxes filing An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing A professional athlete temporarily in the United States to compete in a charitable sports event. Free state taxes filing   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. Free state taxes filing Foreign government-related individuals. Free state taxes filing   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. Free state taxes filing Note. Free state taxes filing You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. Free state taxes filing    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. Free state taxes filing An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. Free state taxes filing   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. Free state taxes filing Note. Free state taxes filing 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). Free state taxes filing None of your days count for purposes of the substantial presence test. Free state taxes filing   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. Free state taxes filing 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. Free state taxes filing Teachers and trainees. Free state taxes filing   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. Free state taxes filing You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Free state taxes filing S. Free state taxes filing immigration laws and could result in the loss of your visa status. Free state taxes filing   Also included are immediate family members of exempt teachers and trainees. Free state taxes filing See the definition of immediate family, earlier, under Foreign government-related individuals . Free state taxes filing   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. Free state taxes filing However, you will be an exempt individual if all of the following conditions are met. Free state taxes filing 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. Free state taxes filing A foreign employer includes an office or place of business of an American entity in a foreign country or a U. Free state taxes filing S. Free state taxes filing possession. Free state taxes filing   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. Free state taxes filing See Form 8843 , later. Free state taxes filing Example. Free state taxes filing Carla was temporarily in the United States during the year as a teacher on a “J” visa. Free state taxes filing Her compensation for the year was paid by a foreign employer. Free state taxes filing Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing Students. Free state taxes filing   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. Free state taxes filing You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Free state taxes filing S. Free state taxes filing immigration laws and could result in the loss of your visa status. Free state taxes filing   Also included are immediate family members of exempt students. Free state taxes filing See the definition of immediate family, earlier, under Foreign government-related individuals . Free state taxes filing   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. Free state taxes filing You establish that you do not intend to reside permanently in the United States. Free state taxes filing You have substantially complied with the requirements of your visa. Free state taxes filing 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. Free state taxes filing Whether you have maintained a closer connection to a foreign country (discussed later). Free state taxes filing 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 . Free state taxes filing   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. Free state taxes filing See Form 8843 , later. Free state taxes filing Professional athletes. Free state taxes filing   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. Free state taxes filing A charitable sports event is one that meets the following conditions. Free state taxes filing The main purpose is to benefit a qualified charitable organization. Free state taxes filing The entire net proceeds go to charity. Free state taxes filing Volunteers perform substantially all the work. Free state taxes filing   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. Free state taxes filing 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. Free state taxes filing   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. Free state taxes filing See Form 8843 , next. Free state taxes filing Form 8843. Free state taxes filing   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. Free state taxes filing You were unable to leave the United States as planned because of a medical condition or problem. Free state taxes filing You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. Free state taxes filing You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. Free state taxes filing You were a professional athlete competing in a charitable sports event. Free state taxes filing Attach Form 8843 to your 2013 income tax return. Free state taxes filing 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. Free state taxes filing The due date for filing is discussed in chapter 7. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing 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). Free state taxes filing Closer connection to two foreign countries. Free state taxes filing   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. Free state taxes filing You maintained a tax home beginning on the first day of the year in one foreign country. Free state taxes filing You changed your tax home during the year to a second foreign country. Free state taxes filing You continued to maintain your tax home in the second foreign country for the rest of the year. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing Tax home. Free state taxes filing   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. Free state taxes filing Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Free state taxes filing 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. Free state taxes filing If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Free state taxes filing   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. Free state taxes filing Foreign country. Free state taxes filing   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. Free state taxes filing S. Free state taxes filing 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. Free state taxes filing Establishing a closer connection. Free state taxes filing   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. Free state taxes filing 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. Free state taxes filing The country of residence you designate on forms and documents. Free state taxes filing The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. Free state taxes filing 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. Free state taxes filing It does not matter whether your permanent home is a house, an apartment, or a furnished room. Free state taxes filing It also does not matter whether you rent or own it. Free state taxes filing It is important, however, that your home be available at all times, continuously, and not solely for short stays. Free state taxes filing When you cannot have a closer connection. Free state taxes filing   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. Free state taxes filing Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. Free state taxes filing 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. Free state taxes filing   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. Free state taxes filing   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. Free state taxes filing The due date for filing is discussed later in chapter 7. Free state taxes filing   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. Free state taxes filing 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. Free state taxes filing Effect of Tax Treaties The rules given here to determine if you are a U. Free state taxes filing S. Free state taxes filing resident do not override tax treaty definitions of residency. Free state taxes filing If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. Free state taxes filing A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free state taxes filing The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). Free state taxes filing 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. Free state taxes filing S. Free state taxes filing income tax. Free state taxes filing For purposes other than figuring your tax, you will be treated as a U. Free state taxes filing S. Free state taxes filing resident. Free state taxes filing For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . Free state taxes filing Information to be reported. Free state taxes filing   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. Free state taxes filing 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. Free state taxes filing You may also have to attach Form 8938 (discussed in chapter 7). Free state taxes filing See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. Free state taxes filing Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. Free state taxes filing This usually occurs in the year you arrive in or depart from the United States. Free state taxes filing Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. Free state taxes filing First Year of Residency If you are a U. Free state taxes filing S. Free state taxes filing resident for the calendar year, but you were not a U. Free state taxes filing S. Free state taxes filing resident at any time during the preceding calendar year, you are a U. Free state taxes filing S. Free state taxes filing resident only for the part of the calendar year that begins on the residency starting date. Free state taxes filing You are a nonresident alien for the part of the year before that date. Free state taxes filing Residency starting date under substantial presence test. Free state taxes filing   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. Free state taxes filing 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. Free state taxes filing See Closer Connection to a Foreign Country , earlier. Free state taxes filing   In determining whether you can exclude up to 10 days, the following rules apply. Free state taxes filing 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. Free state taxes filing You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Free state taxes filing 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. Free state taxes filing Example. Free state taxes filing Ivan Ivanovich is a citizen of Russia. Free state taxes filing 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. Free state taxes filing His tax home remained in Russia. Free state taxes filing On March 1, 2013, he moved to the United States and resided here for the rest of the year. Free state taxes filing Ivan is able to establish a closer connection to Russia for the period January 6–10. Free state taxes filing Thus, his residency starting date is March 1. Free state taxes filing Statement required to exclude up to 10 days of presence. Free state taxes filing   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. Free state taxes filing You must sign and date this statement and include a declaration that it is made under penalties of perjury. Free state taxes filing The statement must contain the following information (as applicable). Free state taxes filing Your name, address, U. Free state taxes filing S. Free state taxes filing taxpayer identification number (if any), and U. Free state taxes filing S. Free state taxes filing visa number (if any). Free state taxes filing Your passport number and the name of the country that issued your passport. Free state taxes filing The tax year for which the statement applies. Free state taxes filing The first day that you were present in the United States during the year. Free state taxes filing The dates of the days you are excluding in figuring your first day of residency. Free state taxes filing 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. Free state taxes filing   Attach the required statement to your income tax return. Free state taxes filing 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. Free state taxes filing The due date for filing is discussed in chapter 7. Free state taxes filing   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. Free state taxes filing Therefore, your first day of residency will be the first day you are present in the United States. Free state taxes filing 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. Free state taxes filing Residency starting date under green card test. Free state taxes filing   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. Free state taxes filing   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. Free state taxes filing Residency during the preceding year. Free state taxes filing   If you were a U. Free state taxes filing S. Free state taxes filing resident during any part of the preceding calendar year and you are a U. Free state taxes filing S. Free state taxes filing resident for any part of the current year, you will be considered a U. Free state taxes filing S. Free state taxes filing resident at the beginning of the current year. Free state taxes filing This applies whether you are a resident under the substantial presence test or green card test. Free state taxes filing Example. Free state taxes filing Robert Bach is a citizen of Switzerland. Free state taxes filing He came to the United States as a U. Free state taxes filing S. Free state taxes filing resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. Free state taxes filing Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. Free state taxes filing In calendar year 2013, Robert's U. Free state taxes filing S. Free state taxes filing residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. Free state taxes filing 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. Free state taxes filing S. Free state taxes filing resident for part of 2013. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing You are treated as a U. Free state taxes filing S. Free state taxes filing resident for the rest of the year. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing Note. Free state taxes filing You do not have to be married to make this choice. Free state taxes filing Example 1. Free state taxes filing Juan DaSilva is a citizen of the Philippines. Free state taxes filing 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). Free state taxes filing Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. Free state taxes filing He stayed in the United States for the rest of the year. Free state taxes filing During 2014, Juan was a resident of the United States under the substantial presence test. Free state taxes filing 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. Free state taxes filing 4%). Free state taxes filing If Juan makes the first-year choice, his residency starting date will be November 1, 2013. Free state taxes filing Example 2. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing Statement required to make the first-year choice for 2013. Free state taxes filing   You must attach a statement to Form 1040 to make the first-year choice for 2013. Free state taxes filing The statement must contain your name and address and specify the following. Free state taxes filing That you are making the first-year choice for 2013. Free state taxes filing That you were not a resident in 2012. Free state taxes filing That you are a resident under the substantial presence test in 2014. Free state taxes filing The number of days of presence in the United States during 2014. Free state taxes filing The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. Free state taxes filing The date or dates of absence from the United States during 2013 that you are treating as days of presence. Free state taxes filing You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. Free state taxes filing 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. Free state taxes filing To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. Free state taxes filing S. Free state taxes filing Individual Income Tax Return. Free state taxes filing You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. Free state taxes filing 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. Free state taxes filing You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Free state taxes filing Enter the tax on Form 4868. Free state taxes filing 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. Free state taxes filing   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. Free state taxes filing   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. Free state taxes filing 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. Free state taxes filing Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. Free state taxes filing S. Free state taxes filing resident for the entire year if all of the following apply. Free state taxes filing You were a nonresident alien at the beginning of the year. Free state taxes filing You are a resident alien or U. Free state taxes filing S. Free state taxes filing citizen at the end of the year. Free state taxes filing You are married to a U. Free state taxes filing S. Free state taxes filing citizen or resident alien at the end of the year. Free state taxes filing Your spouse joins you in making the choice. Free state taxes filing 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. Free state taxes filing Note. Free state taxes filing If you are single at the end of the year, you cannot make this choice. Free state taxes filing If you make this choice, the following rules apply. Free state taxes filing You and your spouse are treated as U. Free state taxes filing S. Free state taxes filing residents for the entire year for income tax purposes. Free state taxes filing You and your spouse are taxed on worldwide income. Free state taxes filing You and your spouse must file a joint return for the year of the choice. Free state taxes filing Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. Free state taxes filing The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Free state taxes filing Note. Free state taxes filing 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. Free state taxes filing S. Free state taxes filing citizen or resident. Free state taxes filing See Nonresident Spouse Treated as a Resident , later. Free state taxes filing If you previously made that choice and it is still in effect, you do not need to make the choice explained here. Free state taxes filing Making the choice. Free state taxes filing   You should attach a statement signed by both spouses to your joint return for the year of the choice. Free state taxes filing The statement must contain the following information. Free state taxes filing A declaration that you both qualify to make the choice and that you choose to be treated as U. Free state taxes filing S. Free state taxes filing residents for the entire tax year. Free state taxes filing The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. Free state taxes filing (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. Free state taxes filing )   You generally make this choice when you file your joint return. Free state taxes filing However, you also can make the choice by filing Form 1040X, Amended U. Free state taxes filing S. Free state taxes filing Individual Income Tax Return. Free state taxes filing Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Free state taxes filing 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. Free state taxes filing   You generally must file the amended joint return within 3 years from the date you filed your original U. Free state taxes filing S. Free state taxes filing income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Free state taxes filing Last Year of Residency If you were a U. Free state taxes filing S. Free state taxes filing resident in 2013 but are not a U. Free state taxes filing S. Free state taxes filing resident during any part of 2014, you cease to be a U. Free state taxes filing S. Free state taxes filing resident on your residency termination date. Free state taxes filing Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. Free state taxes filing Earlier residency termination date. Free state taxes filing   You may qualify for a residency termination date that is earlier than December 31. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing See Closer Connection to a Foreign Country , earlier. Free state taxes filing    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Free state taxes filing See Expatriation Tax in chapter 4. Free state taxes filing Termination of residency. Free state taxes filing   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Free state taxes filing De minimis presence. Free state taxes filing   If you are a U. Free state taxes filing S. Free state taxes filing 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. Free state taxes filing In determining whether you can exclude up to 10 days, the following rules apply. Free state taxes filing 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. Free state taxes filing You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Free state taxes filing 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. Free state taxes filing Example. Free state taxes filing Lola Bovary is a citizen of Malta. Free state taxes filing She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. Free state taxes filing On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. Free state taxes filing She is able to establish a closer connection to Malta for the period December 12–16. Free state taxes filing Lola is not a U. Free state taxes filing S. Free state taxes filing resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. Free state taxes filing Lola is a U. Free state taxes filing S. Free state taxes filing 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). Free state taxes filing Lola's residency termination date is August 25, 2013. Free state taxes filing Residency during the next year. Free state taxes filing   If you are a U. Free state taxes filing S. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing Statement required to establish your residency termination date. Free state taxes filing   You must file a statement with the IRS to establish your residency termination date. Free state taxes filing You must sign and date this statement and include a declaration that it is made under penalties of perjury. Free state taxes filing The statement must contain the following information (as applicable). Free state taxes filing Your name, address, U. Free state taxes filing S. Free state taxes filing taxpayer identification number (if any), and U. Free state taxes filing S. Free state taxes filing visa number (if any). Free state taxes filing Your passport number and the name of the country that issued your passport. Free state taxes filing The tax year for which the statement applies. Free state taxes filing The last day that you were present in the United States during the year. Free state taxes filing 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. Free state taxes filing The date that your status as a lawful permanent resident was abandoned or rescinded. Free state taxes filing Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. Free state taxes filing 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. Free state taxes filing   Attach the required statement to your income tax return. Free state taxes filing 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. Free state taxes filing The due date for filing is discussed in chapter 7. Free state taxes filing   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. Free state taxes filing 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. Free state taxes filing Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Free state taxes filing S. Free state taxes filing citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. Free state taxes filing S. Free state taxes filing resident. Free state taxes filing 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. Free state taxes filing If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Free state taxes filing Neither you nor your spouse can claim under any tax treaty not to be a U. Free state taxes filing S. Free state taxes filing resident. Free state taxes filing You are both taxed on worldwide income. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing Example. Free state taxes filing Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. Free state taxes filing In June, Bob became a resident alien and remained a resident for the rest of the year. Free state taxes filing Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing It should contain the following information. Free state taxes filing A declaration that one spouse was a nonresident alien and the other spouse a U. Free state taxes filing S. Free state taxes filing citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. Free state taxes filing S. Free state taxes filing residents for the entire tax year. Free state taxes filing The name, address, and identification number of each spouse. Free state taxes filing (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Free state taxes filing ) Amended return. Free state taxes filing   You generally make this choice when you file your joint return. Free state taxes filing However, you can also make the choice by filing a joint amended return on Form 1040X. Free state taxes filing Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Free state taxes filing 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. Free state taxes filing   You generally must file the amended joint return within 3 years from the date you filed your original U. Free state taxes filing S. Free state taxes filing income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Free state taxes filing 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. Free state taxes filing S. Free state taxes filing citizen or resident alien at any time during the tax year. Free state taxes filing 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. Free state taxes filing Example. Free state taxes filing Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Free state taxes filing They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. Free state taxes filing On January 10, 2012, Dick became a nonresident alien. Free state taxes filing Judy had remained a nonresident alien throughout the period. Free state taxes filing Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. Free state taxes filing However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. Free state taxes filing If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. Free state taxes filing If Dick becomes a resident alien again in 2014, their choice is no longer suspended. Free state taxes filing 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. Free state taxes filing If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. Free state taxes filing Revocation. Free state taxes filing 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. Free state taxes filing The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Free state taxes filing The statement must include the name, address, and identification number of each spouse. Free state taxes filing (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. Free state taxes filing ) 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. Free state taxes filing File the statement as follows. Free state taxes filing If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing Death. Free state taxes filing The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. Free state taxes filing However, if the surviving spouse is a U. Free state taxes filing S. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing Legal separation. Free state taxes filing 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. Free state taxes filing Inadequate records. Free state taxes filing 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. Free state taxes filing 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. Free state taxes filing For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. Free state taxes filing 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. Free state taxes filing Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. Free state taxes filing Prev  Up  Next   Home   More Online Publications