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How Do I File 2011 Taxes

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How Do I File 2011 Taxes

How do i file 2011 taxes Depreciation Table of Contents Introduction Special Depreciation AllowanceQualified Property Election Not To Claim the Allowance Rules for Returns Filed Before June 1, 2002 Passenger Automobiles New York Liberty Zone BenefitsSpecial Liberty Zone Depreciation Allowance Increased Section 179 Deduction Liberty Zone Leasehold Improvement Property If you depreciate business property that you acquired and placed in service after September 10, 2001, new law contains provisions that may affect your depreciation deduction for that property. How do i file 2011 taxes Publication 946, How To Depreciate Property, contains information on depreciation. How do i file 2011 taxes However, Publication 946 does not contain the new provisions because it was printed before the law was enacted. How do i file 2011 taxes The new provisions are in the Supplement to Publication 946, which is reprinted below. How do i file 2011 taxes Supplement to Publication 946 How To Depreciate Property   Introduction After Publication 946 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. How do i file 2011 taxes The new law made several changes in the tax rules explained in the publication. How do i file 2011 taxes Some of the changes apply to property placed in service during 2001. How do i file 2011 taxes This supplemental publication describes those changes and explains what you should do if you are affected by them. How do i file 2011 taxes The situations and examples in Publication 946 do not reflect any of the changes made by the Job Creation and Worker Assistance Act of 2002. How do i file 2011 taxes The new law contains the following provisions. How do i file 2011 taxes 30% depreciation deductions (special depreciation allowance and special New York Liberty Zone (Liberty Zone) depreciation allowance) for the year qualified property is placed in service after September 10, 2001. How do i file 2011 taxes An increased dollar limit on the section 179 deduction for qualified Liberty Zone property purchased after September 10, 2001. How do i file 2011 taxes A shorter recovery period for qualified Liberty Zone leasehold improvement property placed in service after September 10, 2001. How do i file 2011 taxes An increase in the maximum depreciation deduction for 2001 for a qualified passenger automobile placed in service after September 10, 2001. How do i file 2011 taxes If you believe you qualify for an increased deduction under any of these new rules, you must file the revised 2001 Form 4562 (dated March 2002) for 2001 calendar or fiscal years and 2000 fiscal years ending after September 10, 2001. How do i file 2011 taxes If you have already filed a tax return, this supplemental publication explains how to claim these benefits and how to elect not to claim the special depreciation allowance or special Liberty Zone depreciation allowance. How do i file 2011 taxes See Table 2 at the end of the supplement for an overview of the rules that apply if you filed your return before June 1, 2002. How do i file 2011 taxes Special Depreciation Allowance You can take a special depreciation allowance for qualified property you place in service after September 10, 2001. How do i file 2011 taxes The allowance is an additional deduction of 30% of the property's depreciable basis. How do i file 2011 taxes To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. How do i file 2011 taxes See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. How do i file 2011 taxes The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. How do i file 2011 taxes There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. How do i file 2011 taxes In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. How do i file 2011 taxes Example 1. How do i file 2011 taxes On November 1, 2001, you bought and placed in service in your business qualified property that cost $100,000. How do i file 2011 taxes You did not elect to claim a section 179 deduction. How do i file 2011 taxes You can deduct 30% of the cost ($30,000) as a special depreciation allowance for 2001. How do i file 2011 taxes You use the remaining $70,000 of cost to figure your regular depreciation deduction for 2001 and later years. How do i file 2011 taxes Example 2. How do i file 2011 taxes The facts are the same as in Example 1, except that you choose to deduct $24,000 of the property's cost as a section 179 deduction. How do i file 2011 taxes You use the remaining $76,000 of cost to figure your special depreciation allowance of $22,800 ($76,000 × 30%). How do i file 2011 taxes You use the remaining $53,200 of cost to figure your regular depreciation deduction for 2001 and later years. How do i file 2011 taxes Qualified Property To qualify for the special depreciation allowance, your property must meet the following requirements. How do i file 2011 taxes It is new property of one of the following types. How do i file 2011 taxes Property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. How do i file 2011 taxes See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. How do i file 2011 taxes Water utility property. How do i file 2011 taxes See 25-year property on page 22 in Publication 946. How do i file 2011 taxes Computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. How do i file 2011 taxes (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. How do i file 2011 taxes ) Qualified leasehold improvement property (defined later). How do i file 2011 taxes It meets the following tests (explained later under Tests To Be Met). How do i file 2011 taxes Acquisition date test. How do i file 2011 taxes Placed in service date test. How do i file 2011 taxes Original use test. How do i file 2011 taxes It is not excepted property (explained later under Excepted Property). How do i file 2011 taxes Qualified leasehold improvement property. How do i file 2011 taxes    Generally, this is any improvement to an interior part of a building that is nonresidential real property, provided all of the following requirements are met. How do i file 2011 taxes The improvement is made under or pursuant to a lease by the lessee (or any sublessee) or the lessor of that part of the building. How do i file 2011 taxes That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. How do i file 2011 taxes The improvement is placed in service more than 3 years after the date the building was first placed in service. How do i file 2011 taxes   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. How do i file 2011 taxes The enlargement of the building. How do i file 2011 taxes Any elevator or escalator. How do i file 2011 taxes Any structural component benefiting a common area. How do i file 2011 taxes The internal structural framework of the building. How do i file 2011 taxes   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. How do i file 2011 taxes However, a binding commitment between related persons is not treated as a lease. How do i file 2011 taxes Related persons. How do i file 2011 taxes   For this purpose, the following are related persons. How do i file 2011 taxes Members of an affiliated group. How do i file 2011 taxes The persons listed in items (1) through (9) under Related persons on page 8 of Publication 946 (except that “80% or more” should be substituted for “more than 10%” each place it appears). How do i file 2011 taxes An executor and a beneficiary of the same estate. How do i file 2011 taxes Tests To Be Met To qualify for the special depreciation allowance, the property must meet all of the following tests. How do i file 2011 taxes Acquisition date test. How do i file 2011 taxes    Generally, you must have acquired the property either: After September 10, 2001, and before September 11, 2004, but only if no written binding contract for the acquisition was in effect before September 11, 2001, or Pursuant to a written binding contract entered into after September 10, 2001, and before September 11, 2004. How do i file 2011 taxes   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001, and before September 11, 2004. How do i file 2011 taxes Placed in service date test. How do i file 2011 taxes   Generally, the property must be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. How do i file 2011 taxes   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. How do i file 2011 taxes Original use test. How do i file 2011 taxes   The original use of the property must have begun with you after September 10, 2001. How do i file 2011 taxes “Original use” means the first use to which the property is put, whether or not by you. How do i file 2011 taxes Additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test. How do i file 2011 taxes Excepted Property The following property does not qualify for the special depreciation allowance. How do i file 2011 taxes Property used by any person before September 11, 2001. How do i file 2011 taxes Property required to be depreciated using ADS. How do i file 2011 taxes This includes listed property used 50% or less in a qualified business use. How do i file 2011 taxes Qualified New York Liberty Zone leasehold improvement property (defined next). How do i file 2011 taxes Qualified New York Liberty Zone leasehold improvement property. How do i file 2011 taxes   This is any qualified leasehold improvement property (as defined earlier) if all of the following requirements are met. How do i file 2011 taxes The improvement is to a building located in the New York Liberty Zone (defined later under New York Liberty Zone Benefits). How do i file 2011 taxes The improvement is placed in service after September 10, 2001, and before January 1, 2007. How do i file 2011 taxes No written binding contract for the improvement was in effect before September 11, 2001. How do i file 2011 taxes Election Not To Claim the Allowance You can elect not to claim the special depreciation allowance for qualified property. How do i file 2011 taxes If you make this election for any property, it applies to all property in the same property class placed in service during the year. How do i file 2011 taxes To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. How do i file 2011 taxes When to make election. How do i file 2011 taxes   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. How do i file 2011 taxes   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). How do i file 2011 taxes Attach the election statement to the amended return. How do i file 2011 taxes At the top of the election statement, write “Filed pursuant to section 301. How do i file 2011 taxes 9100–2. How do i file 2011 taxes ” Revoking an election. How do i file 2011 taxes   Once you elect not to deduct the special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. How do i file 2011 taxes A request to revoke the election is subject to a user fee. How do i file 2011 taxes Rules for Returns Filed Before June 1, 2002 The following rules apply if you placed qualified property in service after September 10, 2001, and filed your return before June 1, 2002. How do i file 2011 taxes The rules apply to returns for the following years. How do i file 2011 taxes 2000 fiscal years that end after September 10, 2001. How do i file 2011 taxes 2001 calendar and fiscal years. How do i file 2011 taxes Claiming the allowance. How do i file 2011 taxes   If you did not claim the allowance on your return and did not make the election not to claim the allowance, you can do either of the following to claim the allowance. How do i file 2011 taxes File an amended return by the due date (not including extensions) of your return for the year following the year the property was placed in service. How do i file 2011 taxes Write “Filed Pursuant to Rev. How do i file 2011 taxes Proc. How do i file 2011 taxes 2002–33” at the top of the amended return. How do i file 2011 taxes File Form 3115, Application for Change in Accounting Method, with your return for the year following the year the property was placed in service. How do i file 2011 taxes Your return must be filed by the due date (including extensions). How do i file 2011 taxes Write “Automatic Change Filed Under Rev. How do i file 2011 taxes Proc. How do i file 2011 taxes 2002–33” on the appropriate line of Form 3115. How do i file 2011 taxes You must also file a copy (with signature) of the completed Form 3115 with the IRS National Office no later than when you file the original with your return. How do i file 2011 taxes For more information about filing Form 3115, including the address to send it to, see Revenue Procedure 2002–9, Revenue Procedure 2002–19, and Revenue Procedure 2002–33. How do i file 2011 taxes Example 1. How do i file 2011 taxes You are an individual and you use the calendar year. How do i file 2011 taxes You placed qualified property in service for your business in December 2001. How do i file 2011 taxes You filed your 2001 income tax return before April 15, 2002. How do i file 2011 taxes You did not claim the special depreciation allowance for the property and did not make the election not to claim the allowance. How do i file 2011 taxes You can claim the special allowance by filing an amended 2001 return by April 15, 2003, with “Filed Pursuant to Rev. How do i file 2011 taxes Proc. How do i file 2011 taxes 2002–33” at the top of the amended return. How do i file 2011 taxes You must file an amended return by April 15, 2003, even if you get an extension of time to file your 2002 tax return. How do i file 2011 taxes Example 2. How do i file 2011 taxes The facts concerning your 2001 return are the same as in Example 1. How do i file 2011 taxes In addition, you got an automatic 4-month extension of time (to August 15, 2003) to file your 2002 return. How do i file 2011 taxes You can claim the special allowance by filing a Form 3115 (with “Filed Pursuant to Rev. How do i file 2011 taxes Proc. How do i file 2011 taxes 2002–33” on the appropriate line) with your 2002 return by August 15, 2003. How do i file 2011 taxes You must also file a copy of this Form 3115 with the IRS National Office no later than when you file your 2002 return. How do i file 2011 taxes Electing not to claim the allowance. How do i file 2011 taxes   Generally, you have elected not to claim the special depreciation allowance for a class of property if you: Filed your return timely (including extensions) for the year you placed qualified property in service and indicated on a statement with the return that you are not claiming the allowance, or Filed your return timely and filed an amended return within 6 months of the due date of the original return (not including extensions) and indicated on a statement with the amended return that you are not claiming the allowance. How do i file 2011 taxes The statement must indicate that you are not deducting the special depreciation allowance and the class of property to which the election applies. How do i file 2011 taxes The statement can be either attached to or written on the return. How do i file 2011 taxes You can, for example, write “not deducting 30%” on Form 4562. How do i file 2011 taxes Deemed election. How do i file 2011 taxes   If you have not followed either of the procedures described above to elect not to claim the allowance, you may still be treated as making the election. How do i file 2011 taxes You will be treated as making the election if you meet both of the following conditions. How do i file 2011 taxes You filed your return for the year you placed the property in service and claimed depreciation, but not the special allowance, for any class of property. How do i file 2011 taxes You do not file an amended return or a Form 3115 within the time prescribed for claiming the special allowance. How do i file 2011 taxes See Claiming the allowance, earlier. How do i file 2011 taxes Passenger Automobiles The limit on your depreciation deduction (including any section 179 deduction) for any passenger automobile that is qualified property (defined earlier) placed in service after September 10, 2001, and for which you claim the special depreciation allowance is increased. How do i file 2011 taxes Generally, the limit is increased from $3,060 to $7,660. How do i file 2011 taxes However, if the automobile is a qualified electric car, the limit is increased from $9,280 to $23,080 ($22,980 if placed in service in 2002). How do i file 2011 taxes Table 1 shows the maximum deduction amounts for 2001. How do i file 2011 taxes Table 1. How do i file 2011 taxes Maximum Deduction for 2001 Qualified Vehicle Placed in Service Before Sept. How do i file 2011 taxes 11 Placed in Service After Sept. How do i file 2011 taxes 10 Passenger automobile $3,060 $7,660 Electric car 9,280 23,080 1 1$22,980 if you place an electric car in service in 2002. How do i file 2011 taxes Election not to claim the allowance. How do i file 2011 taxes   The increased maximum depreciation deduction does not apply if you elected not to claim the special depreciation allowance as explained earlier under Election Not To Claim the Allowance and Rules for Returns Filed Before June 1, 2002. How do i file 2011 taxes New York Liberty Zone Benefits Several benefits are available for property you place in service in the New York Liberty Zone (Liberty Zone). How do i file 2011 taxes They include a special depreciation allowance for the year you place the property in service, an increased section 179 deduction, and the classification of certain leasehold improvement property as 5-year property. How do i file 2011 taxes Area defined. How do i file 2011 taxes   The New York Liberty Zone is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway) in the Borough of Manhattan in the City of New York, New York. How do i file 2011 taxes Special Liberty Zone Depreciation Allowance You can take a special depreciation allowance for qualified Liberty Zone property you place in service after September 10, 2001. How do i file 2011 taxes The allowance is an additional deduction of 30% of the property's depreciable basis. How do i file 2011 taxes To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. How do i file 2011 taxes See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. How do i file 2011 taxes The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. How do i file 2011 taxes There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. How do i file 2011 taxes In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. How do i file 2011 taxes You cannot claim the special Liberty Zone depreciation allowance for property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. How do i file 2011 taxes Qualified property is eligible for only one special depreciation allowance. How do i file 2011 taxes Example 1. How do i file 2011 taxes On November 1, 2001, you bought and placed in service in your business, which is in the Liberty Zone, qualified Liberty Zone property that cost $200,000. How do i file 2011 taxes You did not elect to claim a section 179 deduction. How do i file 2011 taxes You can deduct 30% of the cost ($60,000) as a special Liberty Zone depreciation allowance for 2001. How do i file 2011 taxes You use the remaining $140,000 of cost to figure your regular depreciation deduction for 2001 and later years. How do i file 2011 taxes Example 2. How do i file 2011 taxes The facts are the same as in Example 1, except that you choose to deduct $59,000 of the property's cost as a section 179 deduction. How do i file 2011 taxes (See Increased Section 179 Deduction, later, for information concerning how this section 179 deduction amount is figured). How do i file 2011 taxes You use the remaining $141,000 of cost to figure your special Liberty Zone depreciation allowance of $42,300 ($141,000 × 30%). How do i file 2011 taxes You use the remaining $98,700 of cost to figure your regular depreciation deduction for 2001 and later years. How do i file 2011 taxes Qualified Liberty Zone Property For a 2001 calendar or fiscal year and a 2000 fiscal year that ends after September 10, 2001, property qualifies for the special Liberty Zone depreciation allowance if it meets the following requirements. How do i file 2011 taxes It is one of the following types of property. How do i file 2011 taxes Used property depreciated under MACRS with a recovery period of 20 years or less. How do i file 2011 taxes See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. How do i file 2011 taxes Used water utility property. How do i file 2011 taxes See 25-year property on page 22 in Publication 946. How do i file 2011 taxes Used computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. How do i file 2011 taxes (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. How do i file 2011 taxes ) Certain nonresidential real property and residential rental property (defined later). How do i file 2011 taxes It meets the following tests (explained later under Tests to be met). How do i file 2011 taxes Acquisition date test. How do i file 2011 taxes Placed in service date test. How do i file 2011 taxes Substantial use test. How do i file 2011 taxes Original use test. How do i file 2011 taxes It is not excepted property (explained later under Excepted property). How do i file 2011 taxes Nonresidential real property and residential rental property. How do i file 2011 taxes   This property is qualifying property only to the extent it rehabilitates real property damaged, or replaces real property destroyed or condemned, as a result of the terrorist attack of September 11, 2001. How do i file 2011 taxes Property is treated as replacing destroyed or condemned property if, as part of an integrated plan, such property replaces real property included in a continuous area that includes real property destroyed or condemned. How do i file 2011 taxes   For these purposes, real property is considered destroyed (or condemned) only if an entire building or structure was destroyed (or condemned) as a result of the terrorist attack. How do i file 2011 taxes Otherwise, the property is considered damaged real property. How do i file 2011 taxes For example, if certain structural components of a building (such as walls, floors, or plumbing fixtures) are damaged or destroyed as a result of the terrorist attack, but the building is not destroyed (or condemned), then only costs related to replacing the damaged or destroyed structural components qualify for the special Liberty Zone depreciation allowance. How do i file 2011 taxes Tests to be met. How do i file 2011 taxes   To qualify for the special Liberty Zone depreciation allowance, your property must meet all of the following tests. How do i file 2011 taxes Acquisition date test. How do i file 2011 taxes   You must have acquired the property by purchase after September 10, 2001, and there must not have been a binding written contract for the acquisition in effect before September 11, 2001. How do i file 2011 taxes   For information on the acquisition of property by purchase, see Property Acquired by Purchase on page 15 of Publication 946. How do i file 2011 taxes   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001. How do i file 2011 taxes Placed in service date test. How do i file 2011 taxes   Generally, the property must be placed in service for use in your trade or business or for the production of income before January 1, 2007 (January 1, 2010, in the case of qualifying nonresidential real property and residential rental property). How do i file 2011 taxes   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. How do i file 2011 taxes Substantial use test. How do i file 2011 taxes   Substantially all use of the property must be in the Liberty Zone and in the active conduct of your trade or business in the Liberty Zone. How do i file 2011 taxes Original use test. How do i file 2011 taxes   The original use of the property in the Liberty Zone must have begun with you after September 10, 2001. How do i file 2011 taxes   Used property can be qualified Liberty Zone property if it has not previously been used within the Liberty Zone. How do i file 2011 taxes Also, additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test if the original use of the property in the Liberty Zone began with you. How do i file 2011 taxes Excepted property. How do i file 2011 taxes   The following property does not qualify for the special Liberty Zone depreciation allowance. How do i file 2011 taxes Property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. How do i file 2011 taxes Property required to be depreciated using ADS. How do i file 2011 taxes This includes listed property used 50% or less in a qualified business use. How do i file 2011 taxes Qualified New York Liberty Zone leasehold improvement property (defined earlier in Excepted Property under Special Depreciation Allowance). How do i file 2011 taxes Example. How do i file 2011 taxes In December 2001, you bought and placed in service in your business in the Liberty Zone the following property. How do i file 2011 taxes New office furniture with a MACRS recovery period of 7 years. How do i file 2011 taxes A used computer with a MACRS recovery period of 5 years. How do i file 2011 taxes The computer had not previously been used within the Liberty Zone. How do i file 2011 taxes Because the office furniture is new property, it qualifies for the special depreciation allowance, but not the special Liberty Zone depreciation allowance. How do i file 2011 taxes Because the computer is used property that had not previously been used in the Liberty Zone, it qualifies for the special Liberty Zone depreciation allowance, but not the special depreciation allowance. How do i file 2011 taxes Election Not To Claim the Liberty Zone Allowance You can elect not to claim the special Liberty Zone depreciation allowance for qualified property. How do i file 2011 taxes If you make this election for any property, it applies to all property in the same property class placed in service during the year. How do i file 2011 taxes To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. How do i file 2011 taxes When to make the election. How do i file 2011 taxes   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. How do i file 2011 taxes   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). How do i file 2011 taxes Attach the election statement to the amended return. How do i file 2011 taxes At the top of the election statement, write “Filed pursuant to section 301. How do i file 2011 taxes 9100–2. How do i file 2011 taxes ” Revoking an election. How do i file 2011 taxes   Once you elect not to deduct the special Liberty Zone depreciation allowance for a class of property, you cannot revoke the election without IRS consent. How do i file 2011 taxes A request to revoke the election is subject to a user fee. How do i file 2011 taxes Returns filed before June 1, 2002. How do i file 2011 taxes   The rules that apply to the special depreciation allowance discussed earlier in Rules for Returns Filed Before June 1, 2002 under Special Depreciation Allowance also apply to the special Liberty Zone depreciation allowance. How do i file 2011 taxes Increased Section 179 Deduction Under section 179 of the Internal Revenue Code, you can choose to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year you place the property in service. How do i file 2011 taxes For tax years beginning in 2000, that limit was $20,000. How do i file 2011 taxes For tax years beginning in 2001 and 2002, that limit is generally $24,000. How do i file 2011 taxes If the cost of qualifying section 179 property placed in service in a year is over $200,000, you must reduce the dollar limit (but not below zero) by the amount of the cost over $200,000. How do i file 2011 taxes Increased Dollar Limit The dollar limit on the section 179 deduction is increased for certain property placed in service in the Liberty Zone. How do i file 2011 taxes The increase is the smaller of the following amounts. How do i file 2011 taxes $35,000. How do i file 2011 taxes The cost of section 179 property that is qualified Liberty Zone property placed in service during the year. How do i file 2011 taxes If you use the revised 2001 Form 4562 (dated March 2002) for a tax year beginning in 2000, you must reduce the section 179 dollar limit to $20,000 before adding the additional amount for qualified property. How do i file 2011 taxes Qualified property. How do i file 2011 taxes   To qualify for the increased section 179 deduction, your property must be section 179 property that is either: Qualified Liberty Zone property, or Property that would be qualified Liberty Zone property except that it is eligible for the special depreciation allowance. How do i file 2011 taxes Qualified Liberty Zone property is explained earlier in Qualified Liberty Zone Property under Special Liberty Zone Depreciation Allowance. How do i file 2011 taxes Property eligible for the special depreciation allowance is explained earlier in Qualified Property under Special Depreciation Allowance. How do i file 2011 taxes For information on the requirements that must be met for property to qualify for the section 179 deduction, see What Property Qualifies? on page 14 of Publication 946. How do i file 2011 taxes Example 1. How do i file 2011 taxes In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $25,000. How do i file 2011 taxes Because this cost is less than $35,000, the dollar limit on the section 179 deduction is increased by $25,000 to $49,000 ($24,000 + $25,000). How do i file 2011 taxes Example 2. How do i file 2011 taxes In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $75,000. How do i file 2011 taxes Because $35,000 is less than the cost of the property you place in service, the dollar limit on the section 179 deduction you can claim is increased by $35,000 to $59,000 ($24,000 + $35,000). How do i file 2011 taxes Reduced Dollar Limit Generally, you must reduce the dollar limit for a year by the cost of qualifying section 179 property placed in service in the year that is more than $200,000. How do i file 2011 taxes However, if the cost of your Liberty Zone property exceeds $200,000, you take into account only 50% (instead of 100%) of the cost of qualified property placed in service in a year. How do i file 2011 taxes Example. How do i file 2011 taxes In 2002, you place in service in your business, which is in the Liberty Zone, qualified property costing $460,000. How do i file 2011 taxes Your increased dollar limit is $59,000 ($35,000 + $24,000). How do i file 2011 taxes Because 50% of the cost of the property you place in service ($230,000) is $30,000 more than $200,000, you must reduce your $59,000 dollar limit to $29,000 ($59,000 - $30,000). How do i file 2011 taxes Recapture Rules Rules similar to those explained on page 20 of Publication 946 under When Must You Recapture the Deduction? apply with respect to any qualified property you stop using in the Liberty Zone. How do i file 2011 taxes Returns Filed Before June 1, 2002 If you filed a return before June 1, 2002, and did not deduct the increased section 179 amount for qualified property placed in service after September 10, 2001, you can deduct the increased amount by filing an amended return by the due date (not including extensions) of the return for the year after the year the property was placed in service. How do i file 2011 taxes This rule applies to returns for the following years. How do i file 2011 taxes 2000 fiscal years that end after September 10, 2001. How do i file 2011 taxes 2001 calendar and fiscal years. How do i file 2011 taxes On the amended return, write “Filed Pursuant to Rev. How do i file 2011 taxes Proc. How do i file 2011 taxes 2002–33. How do i file 2011 taxes ” Liberty Zone Leasehold Improvement Property Qualified Liberty Zone leasehold improvement property (described earlier in Qualified Property under Special Depreciation Allowance) is 5-year property. How do i file 2011 taxes This means that it is depreciated over a recovery period of 5 years. How do i file 2011 taxes For information about recovery periods, see Which Recovery Period Applies? on page 23 of Publication 946. How do i file 2011 taxes The straight-line method must be used with respect to qualified Liberty Zone leasehold improvement property. How do i file 2011 taxes Under ADS, the recovery period for qualified Liberty Zone leasehold improvement property is 9 years. How do i file 2011 taxes Returns Filed Before June 1, 2002 If you filed either of the following returns before June 1, 2002, and did not depreciate qualified Liberty Zone leasehold improvement property placed in service during the tax year as 5-year property using the straight line method, you should file an amended return before you file your return for the year after the year the property was placed in service. How do i file 2011 taxes Your 2000 fiscal year return (for a 2000 fiscal year that ends after September 10, 2001). How do i file 2011 taxes Your 2001 calendar or fiscal year return. How do i file 2011 taxes On the amended return, write “Filed Pursuant to Rev. How do i file 2011 taxes Proc. How do i file 2011 taxes 2002–33. How do i file 2011 taxes ” Table 2. How do i file 2011 taxes Rules for Returns Filed Before June 1, 2002 Note:This chart highlights the rules for returns affected by the Job Creation and Worker Assistance Act of 2002 that were filed before June 1, 2002, without accounting for any of the new benefits under the law. How do i file 2011 taxes See the text for definitions and examples. How do i file 2011 taxes Do not rely on this chart alone. How do i file 2011 taxes IF you want to. How do i file 2011 taxes . How do i file 2011 taxes . How do i file 2011 taxes THEN you. How do i file 2011 taxes . How do i file 2011 taxes . How do i file 2011 taxes BY. How do i file 2011 taxes . How do i file 2011 taxes . How do i file 2011 taxes claim the special depreciation allowance or special Liberty Zone depreciation allowance • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service, or • must file Form 3115, Application for Change in Accounting Method, with your return for the year after the year the property was placed in service • the due date (including extensions) of your return for the year after the year the property was placed in service, and • must file a copy of your completed Form 3115 with the IRS National Office • the date you file the original Form 3115 with your return for the year after the year the property was placed in service. How do i file 2011 taxes elect not to claim the special depreciation allowance or the special Liberty Zone depreciation allowance 1 • must have filed your return timely for the year the property was placed in service, and   • must file an amended return stating you are not claiming the allowance • the date that is 6 months after the due date of the original return (not including extensions). How do i file 2011 taxes deduct the increased section 179 amount • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service. How do i file 2011 taxes use a 5-year recovery period for depreciating qualified Liberty Zone leasehold improvement property • should file an amended return • the date you file your return for the year after the year the property was placed in service. How do i file 2011 taxes 1See also Deemed election under Rules for Returns Filed Before June 1, 2002, earlier. 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The How Do I File 2011 Taxes

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