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H And R Block Taxes Free

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H And R Block Taxes Free

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

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Casper  100 E. B St.
Casper, WY 82601 

Tuesday - 10:45 a.m.-4:30 p.m.
Wednesday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
Thursday - 8:30 a.m.-1:00 p.m.

 

Services Provided

(307) 261-6390 
Cheyenne  5353 Yellowstone Rd.
Cheyenne, WY 82009 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(307) 633-0888 
Sheridan  1949 Sugarland Dr.
Sheridan, WY 82801 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(307) 672-2788 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call 307-633-0800 in the Cheyenne area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
5353 Yellowstone Rd., RM 206A 
MS 6610CHE
Cheyenne, WY 82001

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The H And R Block Taxes Free

H and r block taxes free Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. H and r block taxes free Assistance (see Tax help) B Basis Adjusted, Adjusted basis. H and r block taxes free Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. H and r block taxes free , Basis in installment obligation. H and r block taxes free , Basis in installment obligation. H and r block taxes free Installment sale, Adjusted basis for installment sale purposes. H and r block taxes free Repossessed property, Basis in repossessed property. H and r block taxes free , Basis. H and r block taxes free Bond, Bond. H and r block taxes free Buyer's note, Buyer's note. H and r block taxes free C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. H and r block taxes free D Dealer sales, special rule, Dealer sales. H and r block taxes free Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). H and r block taxes free , Fair market value (FMV). H and r block taxes free Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. H and r block taxes free 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. H and r block taxes free Schedule D (Form 1040), Schedule D (Form 1040), Other forms. H and r block taxes free , Schedule D (Form 1040). H and r block taxes free Free tax services, Free help with your tax return. H and r block taxes free G Gross profit percentage, Gross profit percentage. H and r block taxes free Gross profit, defined, Gross profit. H and r block taxes free Guarantee, Debt not payable on demand. H and r block taxes free H Help (see Tax help) I Installment obligation Defined, Installment obligation. H and r block taxes free Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. H and r block taxes free Unstated, Installment income after 2013. H and r block taxes free Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. H and r block taxes free L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. H and r block taxes free Third-party, Third-party note. H and r block taxes free O Original issue discount, Installment income after 2013. H and r block taxes free P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. H and r block taxes free Reporting sale to, Related person. H and r block taxes free Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. H and r block taxes free Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. H and r block taxes free Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. H and r block taxes free Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. H and r block taxes free Stock or securities, Stock or securities. H and r block taxes free Sales by dealers, Dealer sales. H and r block taxes free Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. H and r block taxes free Selling price Defined, Selling price. H and r block taxes free Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. H and r block taxes free T Tax help, How To Get Tax Help Third-party note, Third-party note. H and r block taxes free TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. H and r block taxes free Prev  Up     Home   More Online Publications