Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How Can I File My 2010 Taxes

One Source Talent ChicagoTax 2010TurbotaxCan I File 2012 Taxes Without Filing 2011Turbo Tax Amended ReturnHow To Amend Income Tax ReturnForm 1040 EsTax Software 2012Free 1040ez FilingCan I File My 2012 Taxes NowWhere Can I Get A 1040ez Tax FormHow To File Taxes Self EmployedIrs Forms 1040Online Tax SoftwareFile 1040 X OnlineFiling Taxes For 2012How Do I File My 2011 Taxes Late2011 1040 EzIrs Gov2012 Federal Tax Return FormsMilitary ComFile 2010 Taxes Late Online FreeWww.irs Tax Form 1040ez For 2012Irs Form 1040H And R Tax1040nr FilingTaxcut ComPa Direct FileHr Block FreeIncome Tax 1040ezAmend A Tax Return 2010Where To File Free State Taxes1040ez Form InstructionsHow To File Amended Tax Return For 20101040es2013 State Tax FormsTurbo Tax 1040ez10 40 Ez2011 Form 1040Help Me File 1040ez

How Can I File My 2010 Taxes

How can i file my 2010 taxes Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. How can i file my 2010 taxes Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. How can i file my 2010 taxes irs. How can i file my 2010 taxes gov/pub926. How can i file my 2010 taxes What's New Social security and Medicare tax for 2014. How can i file my 2010 taxes  The social security tax rate is 6. How can i file my 2010 taxes 2% each for the employee and employer, unchanged from 2013. How can i file my 2010 taxes The social security wage base limit is $117,000. How can i file my 2010 taxes The Medicare tax rate is 1. How can i file my 2010 taxes 45% each for the employee and employer, unchanged from 2013. How can i file my 2010 taxes There is no wage base limit for Medicare tax. How can i file my 2010 taxes Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. How can i file my 2010 taxes Qualified parking exclusion and commuter transportation benefit. How can i file my 2010 taxes  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. How can i file my 2010 taxes Reminder Additional Medicare Tax withholding. How can i file my 2010 taxes  In addition to withholding Medicare tax at 1. How can i file my 2010 taxes 45%, you must withhold a 0. How can i file my 2010 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How can i file my 2010 taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How can i file my 2010 taxes Additional Medicare Tax is only imposed on the employee. How can i file my 2010 taxes There is no employer share of Additional Medicare Tax. How can i file my 2010 taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How can i file my 2010 taxes For more information on Additional Medicare Tax, visit IRS. How can i file my 2010 taxes gov and enter “Additional Medicare Tax” in the search box. How can i file my 2010 taxes Credit reduction states. How can i file my 2010 taxes  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. How can i file my 2010 taxes ” The Department of Labor (DOL) determines these states. How can i file my 2010 taxes If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. How can i file my 2010 taxes See the Instructions for Schedule H (Form 1040) for more information. How can i file my 2010 taxes Outsourcing payroll duties. How can i file my 2010 taxes  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. How can i file my 2010 taxes The employer remains responsible if the third party fails to perform any required action. How can i file my 2010 taxes If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. How can i file my 2010 taxes gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. How can i file my 2010 taxes Photographs of missing children. How can i file my 2010 taxes  The IRS is a proud partner with the National Center for Missing and Exploited Children. How can i file my 2010 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How can i file my 2010 taxes 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. How can i file my 2010 taxes Introduction The information in this publication applies to you only if you have a household employee. How can i file my 2010 taxes If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. How can i file my 2010 taxes You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. How can i file my 2010 taxes This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). How can i file my 2010 taxes It explains how to figure, pay, and report these taxes for your household employee. How can i file my 2010 taxes It also explains what records you need to keep. How can i file my 2010 taxes This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. How can i file my 2010 taxes Comments and suggestions. How can i file my 2010 taxes   We welcome your comments about this publication and your suggestions for future editions. How can i file my 2010 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How can i file my 2010 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How can i file my 2010 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How can i file my 2010 taxes   You can also send us comments from www. How can i file my 2010 taxes irs. How can i file my 2010 taxes gov/formspubs. How can i file my 2010 taxes Click on More Information and then click on Comment on Tax Forms and Publications. How can i file my 2010 taxes   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. How can i file my 2010 taxes Tax questions. How can i file my 2010 taxes   If you have a tax question, check the information available on IRS. How can i file my 2010 taxes gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. How can i file my 2010 taxes m. How can i file my 2010 taxes –7:00 p. How can i file my 2010 taxes m. How can i file my 2010 taxes local time (Alaska and Hawaii follow Pacific time). How can i file my 2010 taxes We cannot answer tax questions sent to the above address. How can i file my 2010 taxes Prev  Up  Next   Home   More Online Publications
Español

Free Commercial Downloads

Get software you may need to view or hear some content on government websites.

When you click on a link below, you will leave our site and go to a non-government website. USA.gov does not endorse these sites. We provide the links so you can get the free software needed to view some documents or to access audio and visual files on some websites.


Portable Document Format (PDF)

Some documents on government websites are in Portable Document Format (PDF). PDFs allow you to view publications in their original format regardless of what type of computer, browser, or operating system you use to access the Internet. In order to view, navigate, and print PDF documents, you'll need the free Acrobat Reader software. Instructions and a troubleshooting guide are available on the Adobe website. If you use a screen reader, you can download Adobe software to make PDF files more accessible.


Real Video/Audio Files

These files, which have the extension (".ram", ".ra", ".rm", ".rmm", ".rp", ".rms", ".rt", ".rmj"), require installation and use of the RealPlayer software. This free software is available from RealNetworks. The Real file format allows you to "stream" audio and video files, which means that you begin hearing and seeing the files without having to wait for the entire file to download. To hear audio on your computer, your system must also have speakers or earphones and a sound card.


RSS (Really Simple Syndication) Aggregators

RSS feeds, (which have the extension ".xml", ".rss", ".sfm", ".cfm", ".rdf", ".aspx", or ".php"), require installation and use of RSS aggregator software. An RSS aggregator allows you to subscribe to an RSS feed. There are many aggregators available; some are free and some are available for sale. RSS feeds are commonly used on weblogs (blogs), news websites, and other places with frequently updated content. An RSS aggregator gathers material from websites that you tell it to scan, and it brings new information from those sites to you. It's a convenient format because it allows you to view all the new content from multiple sources in one location on your desktop.


Podcasts

These files have the extension ".xml" and ".php" and require installation and use of podcatching software (a type of aggregator). This software is available for free from Juice (for PC, Mac, and Linux), iTunes (PC and Mac), and jPodder (PC). There is much more podcatching software available. Podcasting is a method of publishing audio broadcasts via the Internet, allowing users to subscribe to a feed of new files, usually MP3s. Listeners may subscribe to feeds using podcatching software, which periodically checks for and downloads new content automatically. Any digital audio player or computer with audio-playing software can play podcasts.


Other Audio Files

Some audio files on government websites have an ".au" extension. These sound files can be played using a standard sound player bundled with your computer's operating system, for example, Windows Media Player for Windows, SoundMachine for the Macintosh, and XPlayGizmo for Unix. To hear audio on your computer, your system must also have speakers or earphones and a sound card.

The How Can I File My 2010 Taxes

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