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How To File 1040nr

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How To File 1040nr

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

How to file 1040nr 18. How to file 1040nr   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. How to file 1040nr Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. How to file 1040nr                 Name, address, and employer identification number of seller in subsequent sale             2. How to file 1040nr                 Name, address, and employer identification number of the buyer in subsequent sale             3. How to file 1040nr         Date and location of subsequent sale             4. How to file 1040nr         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. How to file 1040nr       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. How to file 1040nr                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. How to file 1040nr                     First Taxpayer's name, address and employer identification number     2. How to file 1040nr                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. How to file 1040nr           Date and location of removal, entry, or sale       4. How to file 1040nr           Volume and type of taxable fuel removed, entered or sold     5. How to file 1040nr Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. How to file 1040nr           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. How to file 1040nr       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. How to file 1040nr             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. How to file 1040nr                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. How to file 1040nr )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. How to file 1040nr       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. How to file 1040nr Invoice or delivery ticket number       2. How to file 1040nr (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. How to file 1040nr Effective date       2. How to file 1040nr Expiration date       (period not to exceed 1 year after the effective date)       3. How to file 1040nr Type (or types) of gasoline blendstocks     4. How to file 1040nr Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. How to file 1040nr         Buyer will provide a new certificate to the seller if any information in this certificate changes. How to file 1040nr       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. How to file 1040nr 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. How to file 1040nr       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. How to file 1040nr       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How to file 1040nr     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. How to file 1040nr       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. How to file 1040nr )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . How to file 1040nr Buyer's registration has not been revoked     or suspended. How to file 1040nr         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. How to file 1040nr                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. How to file 1040nr A single purchase on invoice or delivery ticket number . How to file 1040nr                 2. How to file 1040nr All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . How to file 1040nr If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. How to file 1040nr                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. How to file 1040nr                 Buyer will provide a new certificate to the seller if any information in this certificate changes. How to file 1040nr                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. How to file 1040nr                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. How to file 1040nr )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. How to file 1040nr       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. How to file 1040nr Invoice or delivery ticket number       2. How to file 1040nr (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. How to file 1040nr Effective date         2. How to file 1040nr Expiration date         (period not to exceed 1 year after the effective date)         3. How to file 1040nr Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. How to file 1040nr       Buyer will provide a new certificate to the seller if any information in this certificate changes. How to file 1040nr       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. How to file 1040nr       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How to file 1040nr     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. How to file 1040nr       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. How to file 1040nr )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). How to file 1040nr       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. How to file 1040nr Buyer's registration has not been suspended or revoked by the Internal Revenue Service. How to file 1040nr       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. How to file 1040nr Invoice or delivery ticket number       2. How to file 1040nr Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. How to file 1040nr Effective date       2. How to file 1040nr Expiration date (period not to exceed 1 year after the effective date)       3. How to file 1040nr Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. How to file 1040nr       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. How to file 1040nr       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. How to file 1040nr       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. How to file 1040nr     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How to file 1040nr     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. How to file 1040nr       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. How to file 1040nr )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How to file 1040nr The kerosene to which this waiver relates is purchased for — (check one):       1. How to file 1040nr □ Use on a farm for farming purposes,       2. How to file 1040nr □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. How to file 1040nr □ Use in certain helicopter and fixed-wing air ambulance uses,       4. How to file 1040nr □ The exclusive use of a qualified blood collector organization,       5. How to file 1040nr □ The exclusive use of a nonprofit educational organization,       6. How to file 1040nr □ Use in an aircraft owned by an aircraft museum,       7. How to file 1040nr □ Use in military aircraft, or       8. How to file 1040nr □ Use in commercial aviation (other than foreign trade). How to file 1040nr     B. How to file 1040nr This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. How to file 1040nr Invoice or delivery ticket number           2. How to file 1040nr Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. How to file 1040nr Effective date           2. How to file 1040nr Expiration date (period not to exceed 1 year after the effective date)           3. How to file 1040nr Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. How to file 1040nr       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. How to file 1040nr       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. How to file 1040nr       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. How to file 1040nr       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. How to file 1040nr )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. How to file 1040nr       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. How to file 1040nr Invoice or delivery ticket number       2. How to file 1040nr Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. How to file 1040nr Effective date       2. How to file 1040nr Expiration date (period not to exceed 1 year after the effective date)       3. How to file 1040nr Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. How to file 1040nr       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. How to file 1040nr       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. How to file 1040nr       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. How to file 1040nr )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. How to file 1040nr       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. How to file 1040nr Invoice or delivery ticket number       2. How to file 1040nr Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. How to file 1040nr Effective date       2. How to file 1040nr Expiration date (period not to exceed 1 year after the effective date)       3. How to file 1040nr Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. How to file 1040nr       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. How to file 1040nr       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. How to file 1040nr       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. How to file 1040nr       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. How to file 1040nr )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. How to file 1040nr             Producer's name, address, and employer identification number (EIN)   2. How to file 1040nr             Name, address, and EIN of person buying the biodiesel from Producer   3. How to file 1040nr       Date and location of sale to buyer   4. How to file 1040nr This certificate applies to gallons of biodiesel. How to file 1040nr   5. How to file 1040nr Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. How to file 1040nr             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. How to file 1040nr Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). How to file 1040nr       Producer is registered as a biodiesel producer with registration number . How to file 1040nr  Producer's registration has not been suspended or revoked by the Internal Revenue Service. How to file 1040nr       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. How to file 1040nr S. How to file 1040nr C. How to file 1040nr 7545). How to file 1040nr       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. How to file 1040nr )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. How to file 1040nr Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. How to file 1040nr     B. How to file 1040nr This certificate applies to the following (complete as applicable):       1. How to file 1040nr   If this is a single purchase certificate, check here □ and enter:           a. How to file 1040nr Invoice or delivery ticket number           b. How to file 1040nr Number of gallons       2. How to file 1040nr   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. How to file 1040nr Effective date           b. How to file 1040nr Expiration date   (period not to exceed 1 year after effective date)           c. How to file 1040nr Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. How to file 1040nr     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. How to file 1040nr     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. How to file 1040nr     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. How to file 1040nr )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How to file 1040nr The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. How to file 1040nr     B. How to file 1040nr This certificate applies to the following (complete as applicable):       1. How to file 1040nr   If this is a single purchase certificate, check here □ and enter:           a. How to file 1040nr Invoice or delivery ticket number           b. How to file 1040nr Number of gallons       2. How to file 1040nr   This is a certificate covering all purchases under a specified account or order number:           a. How to file 1040nr Effective date           b. How to file 1040nr Expiration date   (period not to exceed 1 year after effective date)           c. How to file 1040nr Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. How to file 1040nr     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. How to file 1040nr     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. How to file 1040nr )               Name, Address, and Employer Identification Number of Credit Card Issuer. How to file 1040nr     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How to file 1040nr Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. How to file 1040nr Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. How to file 1040nr     C. How to file 1040nr This certificate applies to all purchases made with the credit card identified below during the period specified:           a. How to file 1040nr Effective date of certificate           b. How to file 1040nr Expiration date of certificate   (period not to exceed 2 years after effective date)           c. How to file 1040nr Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. How to file 1040nr     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. How to file 1040nr     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. How to file 1040nr     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How to file 1040nr           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. How to file 1040nr )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. How to file 1040nr                   Reseller's name, address, and employer identification number (EIN)   2. How to file 1040nr                   Name, address, and EIN of Reseller's buyer   3. How to file 1040nr       Date and location of sale to buyer   4. How to file 1040nr Volume of biodiesel sold   5. How to file 1040nr Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. How to file 1040nr       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. How to file 1040nr       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. 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