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I Didn T File My 2012 Taxes

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I Didn T File My 2012 Taxes

I didn t file my 2012 taxes Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). I didn t file my 2012 taxes However, you can still choose to use the previous carryback period. I didn t file my 2012 taxes You also can choose not to carry back an NOL and only carry it forward. I didn t file my 2012 taxes Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. I didn t file my 2012 taxes Corporations can file Form 1139, Corporation Application for Tentative Refund. I didn t file my 2012 taxes The instructions for these forms will be revised to reflect the new law. I didn t file my 2012 taxes Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. I didn t file my 2012 taxes Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. I didn t file my 2012 taxes These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. I didn t file my 2012 taxes Tax benefits for the New York Liberty Zone include the following. I didn t file my 2012 taxes A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. I didn t file my 2012 taxes It is allowed for the year the property is placed in service. I didn t file my 2012 taxes No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. I didn t file my 2012 taxes Classification of Liberty Zone leasehold improvement property as 5-year property. I didn t file my 2012 taxes Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. I didn t file my 2012 taxes An increased section 179 deduction for certain Liberty Zone property. I didn t file my 2012 taxes Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. I didn t file my 2012 taxes For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. I didn t file my 2012 taxes In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. I didn t file my 2012 taxes For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. I didn t file my 2012 taxes For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. I didn t file my 2012 taxes In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. I didn t file my 2012 taxes Other 2001 Changes Other changes are discussed in the following chapters. I didn t file my 2012 taxes Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. I didn t file my 2012 taxes Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. I didn t file my 2012 taxes As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. I didn t file my 2012 taxes For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. I didn t file my 2012 taxes Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. I didn t file my 2012 taxes The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. I didn t file my 2012 taxes This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. I didn t file my 2012 taxes For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. I didn t file my 2012 taxes Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. I didn t file my 2012 taxes For more information on marginal production, see section 613A(c) of the Internal Revenue Code. I didn t file my 2012 taxes Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. I didn t file my 2012 taxes The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. I didn t file my 2012 taxes Certain limits apply. I didn t file my 2012 taxes For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. I didn t file my 2012 taxes Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. I didn t file my 2012 taxes Previously, the credit was only allowed for plans established after December 31, 2001. I didn t file my 2012 taxes For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. I didn t file my 2012 taxes Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. I didn t file my 2012 taxes For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. I didn t file my 2012 taxes Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. I didn t file my 2012 taxes For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. I didn t file my 2012 taxes Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. I didn t file my 2012 taxes The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. I didn t file my 2012 taxes The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. I didn t file my 2012 taxes For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. I didn t file my 2012 taxes Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. I didn t file my 2012 taxes Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. I didn t file my 2012 taxes Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. I didn t file my 2012 taxes However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. I didn t file my 2012 taxes Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. I didn t file my 2012 taxes To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. I didn t file my 2012 taxes However, certain property placed in service before January 1, 2006, may meet this test. I didn t file my 2012 taxes Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. I didn t file my 2012 taxes The property has an estimated production period of more than 2 years. I didn t file my 2012 taxes The property has an estimated production period of more than 1 year and it costs more than $1 million. I didn t file my 2012 taxes Transportation property is any tangible personal property used in the trade or business of transporting persons or property. I didn t file my 2012 taxes For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. I didn t file my 2012 taxes Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. I didn t file my 2012 taxes You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. I didn t file my 2012 taxes Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. I didn t file my 2012 taxes These special rules have been extended to include property placed in service in 2004. I didn t file my 2012 taxes For more information about these rules, see Publication 946, How To Depreciate Property. I didn t file my 2012 taxes Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. I didn t file my 2012 taxes For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. I didn t file my 2012 taxes Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Pennsylvania

Face-to-face Tax Help

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

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

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

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

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

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

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

City Street Address Days/Hours of Service Telephone*
Altoona 1601 Eleventh Ave.
Altoona, PA 16601

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

Services Provided

(814) 944-3532
Bethlehem 3 W. Broad St.
Bethlehem, PA 18018

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

Services Provided

(610) 865-8208
Butler 220 S. Main St.
Butler PA 16001

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

 

Services Provided

(724) 282-4531
Cranberry 230 Executive Drive
Cranberry TWP, PA 16066

Monday - 8:30 a.m. - 3:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 772-5111
Erie 1314 Griswold Plaza
Erie, PA 16501

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

 

Services Provided

(814) 456-8967
Harrisburg 228 Walnut St.
Harrisburg, PA 17108

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 777-9650
Horsham 200 Lakeside Drive
Horsham, PA 19044

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:30 p.m. - 2:30 p.m.)

 

Services Provided

(215) 887-6134
Johnstown 319 Washington St.
Johnstown, PA 15901 

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

 

Services Provided

(814) 533-4221 
King of Prussia  601 South Henderson Rd.
King of Prussia, PA 19406 

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

 

Services Provided

(610) 992-5130 
Lancaster  1720 Hempstead Rd. 
Lancaster, PA 17601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 291-1994

 

Media  1400 N. Providence Rd.
Media, PA 19063 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 891-6002 
Monroeville  4314 Old William Penn Highway
Monroeville, PA 15146

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

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(412) 856-1913

 

Philadelphia  600 Arch St.
Philadelphia, PA 19106 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(215) 861-1225 
Pittsburgh  1000 Liberty Avenue
Pittsburgh, PA 15222 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(412) 395-5667 
Reading  201 Penn St.
Reading, PA 19601 

Monday-Friday - 8:30  a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 320-5154 
Scranton  409 Lackawanna Ave.
Scranton, PA 18503 

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

 

Services Provided

(570) 961-2493

 

State College/
remote Taxpayer
Assistance
available at
RSVP of
Centre County
Willowbank
Building
 
RSVP of Centre County,
Willowbank Building
420 Holmes Street,
Room 339
Bellefonte,PA 16823

Monday-Friday, 8:30 a.m.-4:00 p.m.
(Closed Wednesdays from 12:00 noon to 1:00 p.m.)

 

 Virtual Services Provided

(814) 234-8735
Washington  162 W. Chestnut St.
Washington, PA 15301 

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

 

Services Provided

(724) 229-5985 
Wilkes-Barre  7 North Wilkes-Barre Blvd.
Wilkes-Barre, PA 18702

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

 

Services Provided

(570) 821-4076 
Williamsport  330 Pine St.
Williamsport, PA 17701 

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

 

**This office will be closed 3/31**

 

Services Provided

(570) 326-1632 
York  2670 Industrial Highway
York, PA 17402 

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

 

Services Provided

(717) 757-4977

 

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

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

The Taxpayer Advocate Service: Call (215) 861-1304 in Philadelphia or (412) 395-5987 in Pittsburgh, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104
 

Partnerships

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

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

Internal Revenue Service
600 Arch St.
Philadelphia, PA 19106

Internal Revenue Service
WS Moorehead Bldg
1000 Liberty Ave.
Pittsburgh, PA 15226

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

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

Page Last Reviewed or Updated: 31-Mar-2014

The I Didn T File My 2012 Taxes

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