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H R Block 2011 Free Filing

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H R Block 2011 Free Filing

H r block 2011 free filing 1. H r block 2011 free filing   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. H r block 2011 free filing Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. H r block 2011 free filing Special rule for members of the U. H r block 2011 free filing S. H r block 2011 free filing Armed Forces. H r block 2011 free filing   If you are a member of the U. H r block 2011 free filing S. H r block 2011 free filing Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. H r block 2011 free filing Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. H r block 2011 free filing Also see the special income source rule for members of the U. H r block 2011 free filing S. H r block 2011 free filing Armed Forces in chapter 2, under Compensation for Labor or Personal Services . H r block 2011 free filing Special rule for civilian spouse of active duty member of the U. H r block 2011 free filing S. H r block 2011 free filing Armed Forces. H r block 2011 free filing   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. H r block 2011 free filing S. H r block 2011 free filing possession. H r block 2011 free filing Before relocating, you and your spouse must have the same tax residence. H r block 2011 free filing If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. H r block 2011 free filing As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. H r block 2011 free filing S. H r block 2011 free filing possession return, may be affected. H r block 2011 free filing For more information, consult with state, local, or U. H r block 2011 free filing S. H r block 2011 free filing possession tax authorities regarding your tax obligations under MSRRA. H r block 2011 free filing Presence Test If you are a U. H r block 2011 free filing S. H r block 2011 free filing citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. H r block 2011 free filing You were present in the relevant possession for at least 183 days during the tax year. H r block 2011 free filing You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. H r block 2011 free filing During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. H r block 2011 free filing You were present in the United States for no more than 90 days during the tax year. H r block 2011 free filing You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. H r block 2011 free filing Earned income is pay for personal services performed, such as wages, salaries, or professional fees. H r block 2011 free filing You had no significant connection to the United States during the tax year. H r block 2011 free filing Special rule for nonresident aliens. H r block 2011 free filing   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. H r block 2011 free filing Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. H r block 2011 free filing In that discussion, substitute the name of the possession for “United States” and “U. H r block 2011 free filing S. H r block 2011 free filing ” wherever they appear. H r block 2011 free filing Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. H r block 2011 free filing Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. H r block 2011 free filing Days of presence in a possession. H r block 2011 free filing   You are considered to be present in the relevant possession on any of the following days. H r block 2011 free filing Any day you are physically present in that possession at any time during the day. H r block 2011 free filing Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). H r block 2011 free filing Your parent. H r block 2011 free filing Your spouse. H r block 2011 free filing Your child, who is your son, daughter, stepson, or stepdaughter. H r block 2011 free filing This includes an adopted child or child lawfully placed with you for legal adoption. H r block 2011 free filing This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. H r block 2011 free filing Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. H r block 2011 free filing   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). H r block 2011 free filing Days of presence in the United States. H r block 2011 free filing   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. H r block 2011 free filing However, do not count the following days as days of presence in the United States. H r block 2011 free filing Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. H r block 2011 free filing “Child” is defined under item 2c earlier. H r block 2011 free filing “Qualifying medical treatment” is defined later. H r block 2011 free filing Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. H r block 2011 free filing Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. H r block 2011 free filing Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). H r block 2011 free filing Any day you are temporarily in the United States as a student (defined later). H r block 2011 free filing Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). H r block 2011 free filing Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. H r block 2011 free filing The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. H r block 2011 free filing With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. H r block 2011 free filing You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. H r block 2011 free filing You must keep the following documentation. H r block 2011 free filing Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. H r block 2011 free filing Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. H r block 2011 free filing Charitable Sports Event A charitable sports event is one that meets all of the following conditions. H r block 2011 free filing The main purpose is to benefit a qualified charitable organization. H r block 2011 free filing The entire net proceeds go to charity. H r block 2011 free filing Volunteers perform substantially all the work. H r block 2011 free filing In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. H r block 2011 free 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. H r block 2011 free filing Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. H r block 2011 free filing The 5 calendar months do not have to be consecutive. H r block 2011 free filing Full-time student. H r block 2011 free filing   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. H r block 2011 free filing However, school attendance exclusively at night is not considered full-time attendance. H r block 2011 free filing School. H r block 2011 free filing   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. H r block 2011 free filing It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. H r block 2011 free filing Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. H r block 2011 free filing This section looks at the factors that determine if a significant connection exists. H r block 2011 free filing You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. H r block 2011 free filing For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. H r block 2011 free filing Permanent home. H r block 2011 free filing   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. H r block 2011 free filing The dwelling unit must be available at all times, continuously, not only for short stays. H r block 2011 free filing Exception for rental property. H r block 2011 free filing   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. H r block 2011 free filing   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. H r block 2011 free filing   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. H r block 2011 free filing You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. H r block 2011 free filing A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. H r block 2011 free filing Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. H r block 2011 free filing ), and lineal descendants (children, grandchildren, etc. H r block 2011 free filing ). H r block 2011 free filing Anyone under an arrangement that lets you use some other dwelling unit. H r block 2011 free filing Anyone at less than a fair rental price. H r block 2011 free filing   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. H r block 2011 free filing Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. H r block 2011 free filing   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. H r block 2011 free filing Example—significant connection. H r block 2011 free filing Ann Green, a U. H r block 2011 free filing S. H r block 2011 free filing citizen, is a sales representative for a company based in Guam. H r block 2011 free filing Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. H r block 2011 free filing Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. H r block 2011 free filing When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. H r block 2011 free filing Ann's stays are always of short duration and she asks her brother's permission to stay with him. H r block 2011 free filing Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. H r block 2011 free filing Ann satisfies the presence test because she has no significant connection to the United States. H r block 2011 free filing Example—presence test. H r block 2011 free filing Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. H r block 2011 free filing They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. H r block 2011 free filing The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. H r block 2011 free filing In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. H r block 2011 free filing Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. H r block 2011 free filing However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. H r block 2011 free filing Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. H r block 2011 free filing Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. H r block 2011 free 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. H r block 2011 free filing If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. H r block 2011 free filing Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. H r block 2011 free filing Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. H r block 2011 free filing Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). H r block 2011 free filing Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). H r block 2011 free filing Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. H r block 2011 free filing For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. H r block 2011 free filing Example. H r block 2011 free filing In 2013, Sean Silverman, a U. H r block 2011 free filing S. H r block 2011 free filing citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. H r block 2011 free filing When not at sea, Sean lived with his spouse at a house they own in American Samoa. H r block 2011 free filing The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. H r block 2011 free filing For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. H r block 2011 free filing Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. H r block 2011 free filing See Special Rules in the Year of a Move , later in this chapter. H r block 2011 free filing Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. H r block 2011 free filing S. H r block 2011 free filing possession. H r block 2011 free filing You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. H r block 2011 free filing In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. H r block 2011 free filing The location of your permanent home. H r block 2011 free filing The location of your family. H r block 2011 free filing The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. H r block 2011 free filing The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. H r block 2011 free filing The location where you conduct your routine personal banking activities. H r block 2011 free filing The location where you conduct business activities (other than those that go into determining your tax home). H r block 2011 free filing The location of the jurisdiction in which you hold a driver's license. H r block 2011 free filing The location of the jurisdiction in which you vote. H r block 2011 free filing The location of charitable organizations to which you contribute. H r block 2011 free filing The country of residence you designate on forms and documents. H r block 2011 free filing The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. H r block 2011 free filing Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. H r block 2011 free filing Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. H r block 2011 free filing Example—closer connection to the United States. H r block 2011 free filing Marcos Reyes, a U. H r block 2011 free filing S. H r block 2011 free filing citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. H r block 2011 free filing His spouse and two teenage children remained in California to allow the children to complete high school. H r block 2011 free filing He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. H r block 2011 free filing Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. H r block 2011 free filing Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. H r block 2011 free filing Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. H r block 2011 free filing Marcos received mail in California, including bank and brokerage statements and credit card bills. H r block 2011 free filing He conducted his personal banking activities in California. H r block 2011 free filing He held a California driver's license and was also registered to vote there. H r block 2011 free filing Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. H r block 2011 free filing Closer connection to another possession. H r block 2011 free filing   Generally, possessions are not treated as foreign countries. H r block 2011 free filing Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. H r block 2011 free filing Example—tax home and closer connection to possession. H r block 2011 free filing Pearl Blackmon, a U. H r block 2011 free filing S. H r block 2011 free filing citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. H r block 2011 free filing For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. H r block 2011 free filing Most of Pearl's personal belongings, including her automobile, are located in the CNMI. H r block 2011 free filing She is registered to vote in, and has a driver's license issued by, the CNMI. H r block 2011 free filing She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. H r block 2011 free filing Pearl satisfies the presence test with respect to both Guam and the CNMI. H r block 2011 free filing She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. H r block 2011 free filing Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. H r block 2011 free filing Pearl is considered a bona fide resident of Guam, the location of her tax home. H r block 2011 free filing Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. H r block 2011 free filing See Special Rules in the Year of a Move , next. H r block 2011 free filing Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. H r block 2011 free filing Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. H r block 2011 free filing You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. H r block 2011 free filing In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. H r block 2011 free filing You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. H r block 2011 free filing Example. H r block 2011 free filing Dwight Wood, a U. H r block 2011 free filing S. H r block 2011 free filing citizen, files returns on a calendar year basis. H r block 2011 free filing He lived in the United States from January 2007 through May 2013. H r block 2011 free filing In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. H r block 2011 free filing From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. H r block 2011 free filing If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. H r block 2011 free filing If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. H r block 2011 free filing Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. H r block 2011 free filing You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. H r block 2011 free filing In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. H r block 2011 free filing You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. H r block 2011 free filing Example. H r block 2011 free filing Jean Aspen, a U. H r block 2011 free filing S. H r block 2011 free filing citizen, files returns on a calendar year basis. H r block 2011 free filing From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. H r block 2011 free filing Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. H r block 2011 free filing Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. H r block 2011 free filing If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. H r block 2011 free filing If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. H r block 2011 free filing Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. H r block 2011 free filing S. H r block 2011 free filing citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. H r block 2011 free filing Example. H r block 2011 free filing Randy White, a U. H r block 2011 free filing S. H r block 2011 free filing citizen, files returns on a calendar year basis. H r block 2011 free filing For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. H r block 2011 free filing From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. H r block 2011 free filing On May 5, 2013, Randy moved and changed his tax home to Nevada. H r block 2011 free filing Later that year he established a closer connection to the United States than to Puerto Rico. H r block 2011 free filing Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. H r block 2011 free filing However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. H r block 2011 free filing Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. H r block 2011 free filing S. H r block 2011 free filing possession, you may need to file Form 8898. H r block 2011 free filing This applies to the U. H r block 2011 free filing S. H r block 2011 free filing possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. H r block 2011 free filing Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. H r block 2011 free filing Your worldwide gross income (defined below) in that tax year is more than $75,000. H r block 2011 free filing You meet one of the following. H r block 2011 free filing You take a position for U. H r block 2011 free filing S. H r block 2011 free filing tax purposes that you became a bona fide resident of a U. H r block 2011 free filing S. H r block 2011 free filing possession after a tax year for which you filed a U. H r block 2011 free filing S. H r block 2011 free filing income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. H r block 2011 free filing You are a citizen or resident alien of the United States who takes the position for U. H r block 2011 free filing S. H r block 2011 free filing tax purposes that you ceased to be a bona fide resident of a U. H r block 2011 free filing S. H r block 2011 free filing possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. H r block 2011 free filing You take the position for U. H r block 2011 free filing S. H r block 2011 free filing tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. H r block 2011 free filing Worldwide gross income. H r block 2011 free filing   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. H r block 2011 free filing Example. H r block 2011 free filing You are a U. H r block 2011 free filing S. H r block 2011 free filing citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. H r block 2011 free filing You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. H r block 2011 free filing Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. H r block 2011 free filing You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. H r block 2011 free filing In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. H r block 2011 free filing This is in addition to any criminal penalty that may be imposed. H r block 2011 free filing Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Release and Dissemination

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Release and Dissemination of SOI’s Statistical Products


Release of SOI Statistical Products:

When SOI statistical products are released to the public on this site, the following will occur in a timely manner:

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  • When electronic versions of publications are released to the public on this site, print copies of publications will typically be made available within 2 weeks of upload to the Web.

Unscheduled Corrections to SOI Statistical Products:

When previously unrecognized errors are found in any SOI statistical product, the following will occur in a timely manner:

  • A listserv announcement will be sent to customers announcing the data error(s) and correction( s) via SOI’s email dispatch system. Subscribe to the dispatch system.
  • Information on data error(s) and correction(s) will be available on the “What’s New” Tax Stats page.
  • The correction(s) will be published in print format in the publication in which data error(s) originally appeared.
  • A revision date will be added to corrected statistical products that appear on this site. 

Release of Preliminary and Final Versions of SOI Statistical Products:

For some of its statistical products, SOI releases preliminary estimates that are subsequently updated and finalized. For those products, initial and final releases will follow the steps set forth above. In addition, the following will occur:

  • Estimates will be clearly identified as preliminary in statistical products on this site and in appropriate print
    publication(s).
  • An expected date of release for updated and finalized estimates will be made available in statistical products on this site and in appropriate print publication(s) . 
  • A reference to the release of preliminary estimates and appropriate explanations of the methodology and reasons for the revisions will be provided in statistical products on this site and in appropriate print publication( s).
  • Final estimates will be clearly identified as such.

Schedule for Release of SOI's Statistical Products:

Scientific Integrity of Principle Statistical Agencies:

On December 17, 2010, the Whitehouse Office of Science and Technology Policy issued a Memorandum requiring the Heads of Executive Departments and Agencies to draft and release a statement emphasizing the importance of science in guiding administration decisions and ensuring that the public has confidence in the science used to support those decisions.   SOI affirms its commitment to the principle of scientific integrity in the following statement, which has been endorsed by each of the 14 principle Federal statistical agencies.

Statement of Commitment to Scientific Integrity by Principal Statistical Agencies

 

 

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Page Last Reviewed or Updated: 30-Apr-2013

The H R Block 2011 Free Filing

H r block 2011 free filing Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. H r block 2011 free filing Tax questions. H r block 2011 free filing Useful Items - You may want to see: What's New Simplified method for business use of home deduction. H r block 2011 free filing  The IRS now provides a simplified method to determine your expenses for business use of your home. H r block 2011 free filing For more information, see the Instructions for Schedule C (Form 1040). H r block 2011 free filing Reminders Future developments. H r block 2011 free filing  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. H r block 2011 free filing irs. H r block 2011 free filing gov/pub530. H r block 2011 free filing Residential energy credits. H r block 2011 free filing  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. H r block 2011 free filing See Form 5695, Residential Energy Credits, for more information. H r block 2011 free filing Home Affordable Modification Program (HAMP). H r block 2011 free filing  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. H r block 2011 free filing Hardest Hit Fund and Emergency Homeowners' Loan Programs. H r block 2011 free filing  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. H r block 2011 free filing For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. H r block 2011 free filing Mortgage debt forgiveness. H r block 2011 free filing  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. H r block 2011 free filing You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. H r block 2011 free filing See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. H r block 2011 free filing Repayment of first-time homebuyer credit. H r block 2011 free filing  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. H r block 2011 free filing If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. H r block 2011 free filing See Form 5405 and its instructions for details and for exceptions to the repayment rule. H r block 2011 free filing Photographs of missing children. H r block 2011 free filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H r block 2011 free filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H r block 2011 free filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H r block 2011 free filing Introduction This publication provides tax information for homeowners. H r block 2011 free filing Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. H r block 2011 free filing The following topics are explained. H r block 2011 free filing How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. H r block 2011 free filing What you can and cannot deduct on your tax return. H r block 2011 free filing The tax credit you can claim if you received a mortgage credit certificate when you bought your home. H r block 2011 free filing Why you should keep track of adjustments to the basis of your home. H r block 2011 free filing (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. H r block 2011 free filing ) What records you should keep as proof of the basis and adjusted basis. H r block 2011 free filing Comments and suggestions. H r block 2011 free filing   We welcome your comments about this publication and your suggestions for future editions. H r block 2011 free filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H r block 2011 free filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H r block 2011 free filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H r block 2011 free filing   You can send your comments from www. H r block 2011 free filing irs. H r block 2011 free filing gov/formspubs/. H r block 2011 free filing Click on “More Information” and then on “Comment on Tax Forms and Publications”. H r block 2011 free filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H r block 2011 free filing Ordering forms and publications. H r block 2011 free filing   Visit www. H r block 2011 free filing irs. H r block 2011 free filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H r block 2011 free filing Internal Revenue Service 1201 N. H r block 2011 free filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H r block 2011 free filing   If you have a tax question, check the information available on IRS. H r block 2011 free filing gov or call 1-800-829-1040. H r block 2011 free filing We cannot answer tax questions sent to either of the above addresses. H r block 2011 free filing Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. H r block 2011 free filing Prev  Up  Next   Home   More Online Publications