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Income tax deadline 5. Income tax deadline   Business Income Table of Contents Introduction Kinds of IncomeBartering for Property or Services Real Estate Rents Personal Property Rents Interest and Dividend Income Canceled Debt Other Income Items That Are Not IncomeAmount you can exclude. Income tax deadline Short-term lease. Income tax deadline Retail space. Income tax deadline Qualified long-term real property. Income tax deadline Guidelines for Selected Occupations Accounting for Your Income Introduction This chapter primarily explains business income and how to account for it on your tax return, what items are not considered income, and gives guidelines for selected occupations. Income tax deadline If there is a connection between any income you receive and your business, the income is business income. Income tax deadline A connection exists if it is clear that the payment of income would not have been made if you did not have the business. Income tax deadline You can have business income even if you are not involved in the activity on a regular full-time basis. Income tax deadline Income from work you do on the side in addition to your regular job can be business income. Income tax deadline You report most business income, such as income from selling your products or services, on Schedule C or C-EZ. Income tax deadline But you report the income from the sale of business assets, such as land and office buildings, on other forms instead of Schedule C or C-EZ. Income tax deadline For information on selling business assets, see chapter 3. Income tax deadline Nonemployee compensation. Income tax deadline Business income includes amounts you received in your business that were properly shown on Forms 1099-MISC. Income tax deadline This includes amounts reported as nonemployee compensation in box 7 of the form. Income tax deadline You can find more information in the instructions on the back of the Form 1099-MISC you received. Income tax deadline Kinds of Income You must report on your tax return all income you receive from your business unless it is excluded by law. Income tax deadline In most cases, your business income will be in the form of cash, checks, and credit card charges. Income tax deadline But business income can be in other forms, such as property or services. Income tax deadline These and other types of income are explained next. Income tax deadline If you are a U. Income tax deadline S. Income tax deadline citizen who has business income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt from tax under U. Income tax deadline S. Income tax deadline law. Income tax deadline If you live outside the United States, you may be able to exclude part or all of your foreign-source business income. Income tax deadline For details, see Publication 54, Tax Guide for U. Income tax deadline S. Income tax deadline Citizens and Resident Aliens Abroad. Income tax deadline Bartering for Property or Services Bartering is an exchange of property or services. Income tax deadline You must include in your gross receipts, at the time received, the fair market value of property or services you receive in exchange for something else. Income tax deadline If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as the fair market value unless the value can be shown to be otherwise. Income tax deadline Example 1. Income tax deadline You are a self-employed lawyer. Income tax deadline You perform legal services for a client, a small corporation. Income tax deadline In payment for your services, you receive shares of stock in the corporation. Income tax deadline You must include the fair market value of the shares in income. Income tax deadline Example 2. Income tax deadline You are an artist and create a work of art to compensate your landlord for the rent-free use of your apartment. Income tax deadline You must include the fair rental value of the apartment in your gross receipts. Income tax deadline Your landlord must include the fair market value of the work of art in his or her rental income. Income tax deadline Example 3. Income tax deadline You are a self-employed accountant. Income tax deadline Both you and a house painter are members of a barter club, an organization that each year gives its members a directory of members and the services each member provides. Income tax deadline Members get in touch with other members directly and bargain for the value of the services to be performed. Income tax deadline In return for accounting services you provided for the house painter's business, the house painter painted your home. Income tax deadline You must include in gross receipts the fair market value of the services you received from the house painter. Income tax deadline The house painter must include the fair market value of your accounting services in his or her gross receipts. Income tax deadline Example 4. Income tax deadline You are a member of a barter club that uses credit units to credit or debit members' accounts for goods or services provided or received. Income tax deadline As soon as units are credited to your account, you can use them to buy goods or services or sell or transfer the units to other members. Income tax deadline You must include the value of credit units you received in your gross receipts for the tax year in which the units are credited to your account. Income tax deadline The dollar value of units received for services by an employee of the club, who can use the units in the same manner as other members, must be included in the employee's gross income for the tax year in which received. Income tax deadline It is wages subject to social security and Medicare taxes (FICA), federal unemployment taxes (FUTA), and income tax withholding. Income tax deadline See Publication 15 (Circular E), Employer's Tax Guide. Income tax deadline Example 5. Income tax deadline You operate a plumbing business and use the cash method of accounting. Income tax deadline You join a barter club and agree to provide plumbing services to any member for a specified number of hours. Income tax deadline Each member has access to a directory that lists the members of the club and the services available. Income tax deadline Members contact each other directly and request services to be performed. Income tax deadline You are not required to provide services unless requested by another member, but you can use as many of the offered services as you wish without paying a fee. Income tax deadline You must include the fair market value of any services you receive from club members in your gross receipts when you receive them even if you have not provided any services to club members. Income tax deadline Information returns. Income tax deadline   If you are involved in a bartering transaction, you may have to file either of the following forms. Income tax deadline Form 1099-B, Proceeds From Broker and Barter Exchange Transactions. Income tax deadline Form 1099-MISC, Miscellaneous Income. Income tax deadline For information about these forms, see the General Instructions for Certain Information Returns. Income tax deadline Real Estate Rents If you are a real estate dealer who receives income from renting real property or an owner of a hotel, motel, etc. Income tax deadline , who provides services (maid services, etc. Income tax deadline ) for guests, report the rental income and expenses on Schedule C or C-EZ. Income tax deadline If you are not a real estate dealer or the kind of owner described in the preceding sentence, report the rental income and expenses on Schedule E. Income tax deadline For more information, see Publication 527, Residential Rental Property (Including Rental of Vacation Homes). Income tax deadline Real estate dealer. Income tax deadline   You are a real estate dealer if you are engaged in the business of selling real estate to customers with the purpose of making a profit from those sales. Income tax deadline Rent you receive from real estate held for sale to customers is subject to SE tax. Income tax deadline However, rent you receive from real estate held for speculation or investment is not subject to SE tax. Income tax deadline Trailer park owner. Income tax deadline   Rental income from a trailer park is subject to SE tax if you are a self-employed trailer park owner who provides trailer lots and facilities and substantial services for the convenience of your tenants. Income tax deadline    You generally are considered to provide substantial services for tenants if they are primarily for the tenants' convenience and normally are not provided to maintain the lots in a condition for occupancy. Income tax deadline Services are substantial if the compensation for the services makes up a material part of the tenants' rental payments. Income tax deadline   Examples of services that are not normally provided for the tenants' convenience include supervising and maintaining a recreational hall provided by the park, distributing a monthly newsletter to tenants, operating a laundry facility, and helping tenants buy or sell their trailers. Income tax deadline   Examples of services that are normally provided to maintain the lots in a condition for tenant occupancy include city sewerage, electrical connections, and roadways. Income tax deadline Hotels, boarding houses, and apartments. Income tax deadline   Rental income you receive for the use or occupancy of hotels, boarding houses, or apartment houses is subject to SE tax if you provide services for the occupants. Income tax deadline   Generally, you are considered to provide services for the occupants if the services are primarily for their convenience and are not services normally provided with the rental of rooms for occupancy only. Income tax deadline An example of a service that is not normally provided for the convenience of the occupants is maid service. Income tax deadline However, providing heat and light, cleaning stairways and lobbies, and collecting trash are services normally provided for the occupants' convenience. Income tax deadline Prepaid rent. Income tax deadline   Advance payments received under a lease that does not put any restriction on their use or enjoyment are income in the year you receive them. Income tax deadline This is true no matter what accounting method or period you use. Income tax deadline Lease bonus. Income tax deadline   A bonus you receive from a lessee for granting a lease is an addition to the rent. Income tax deadline Include it in your gross receipts in the year received. Income tax deadline Lease cancellation payments. Income tax deadline   Report payments you receive from your lessee for canceling a lease in your gross receipts in the year received. Income tax deadline Payments to third parties. Income tax deadline   If your lessee makes payments to someone else under an agreement to pay your debts or obligations, include the payments in your gross receipts when the lessee makes the payments. Income tax deadline A common example of this kind of income is a lessee's payment of your property taxes on leased real property. Income tax deadline Settlement payments. Income tax deadline   Payments you receive in settlement of a lessee's obligation to restore the leased property to its original condition are income in the amount that the payments exceed the adjusted basis of the leasehold improvements destroyed, damaged, removed, or disconnected by the lessee. Income tax deadline Personal Property Rents If you are in the business of renting personal property (equipment, vehicles, formal wear, etc. Income tax deadline ), include the rental amount you receive in your gross receipts on Schedule C or C-EZ. Income tax deadline Prepaid rent and other payments described in the preceding Real Estate Rents discussion can also be received for renting personal property. Income tax deadline If you receive any of those payments, include them in your gross receipts as explained in that discussion. Income tax deadline Interest and Dividend Income Interest and dividends may be considered business income. Income tax deadline Interest. Income tax deadline   Interest received on notes receivable that you have accepted in the ordinary course of business is business income. Income tax deadline Interest received on loans is business income if you are in the business of lending money. Income tax deadline Uncollectible loans. Income tax deadline   If a loan payable to you becomes uncollectible during the tax year and you use an accrual method of accounting, you must include in gross income interest accrued up to the time the loan became uncollectible. Income tax deadline If the accrued interest later becomes uncollectible, you may be able to take a bad debt deduction. Income tax deadline See Bad Debts in chapter 8. Income tax deadline Unstated interest. Income tax deadline   If little or no interest is charged on an installment sale, you may have to treat a part of each payment as unstated interest. Income tax deadline See Unstated Interest and Original Issue Discount (OID) in Publication 537, Installment Sales. Income tax deadline Dividends. Income tax deadline   Generally, dividends are business income to dealers in securities. Income tax deadline For most sole proprietors and statutory employees, however, dividends are nonbusiness income. Income tax deadline If you hold stock as a personal investment separately from your business activity, the dividends from the stock are nonbusiness income. Income tax deadline   If you receive dividends from business insurance premiums you deducted in an earlier year, you must report all or part of the dividend as business income on your return. Income tax deadline To find out how much you have to report, see   Recovery of items previously deducted under Other Income, later. Income tax deadline Canceled Debt The following explains the general rule for including canceled debt in income and the exceptions to the general rule. Income tax deadline General Rule Generally, if your debt is canceled or forgiven, other than as a gift or bequest to you, you must include the canceled amount in your gross income for tax purposes. Income tax deadline Report the canceled amount on line 6 of Schedule C if you incurred the debt in your business. Income tax deadline If the debt is a nonbusiness debt, report the canceled amount on line 21 of Form 1040. Income tax deadline Exceptions The following discussion covers some exceptions to the general rule for canceled debt. Income tax deadline Price reduced after purchase. Income tax deadline   If you owe a debt to the seller for property you bought and the seller reduces the amount you owe, you generally do not have income from the reduction. Income tax deadline Unless you are bankrupt or insolvent, treat the amount of the reduction as a purchase price adjustment and reduce your basis in the property. Income tax deadline Deductible debt. Income tax deadline   You do not realize income from a canceled debt to the extent the payment of the debt would have led to a deduction. Income tax deadline Example. Income tax deadline You get accounting services for your business on credit. Income tax deadline Later, you have trouble paying your business debts, but you are not bankrupt or insolvent. Income tax deadline Your accountant forgives part of the amount you owe for the accounting services. Income tax deadline How you treat the canceled debt depends on your method of accounting. Income tax deadline Cash method — You do not include the canceled debt in income because payment of the debt would have been deductible as a business expense. Income tax deadline Accrual method — You include the canceled debt in income because the expense was deductible when you incurred the debt. Income tax deadline   For information on the cash and accrual methods of accounting, see chapter 2. Income tax deadline Exclusions Do not include canceled debt in income in the following situations. Income tax deadline However, you may be required to file Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness. Income tax deadline For more information, see Form 982. Income tax deadline The cancellation takes place in a bankruptcy case under title 11 of the U. Income tax deadline S. Income tax deadline Code (relating to bankruptcy). Income tax deadline See Publication 908, Bankruptcy Tax Guide. Income tax deadline The cancellation takes place when you are insolvent. Income tax deadline You can exclude the canceled debt to the extent you are insolvent. Income tax deadline See Publication 908. Income tax deadline The canceled debt is a qualified farm debt owed to a qualified person. Income tax deadline See chapter 3 in Publication 225, Farmer's Tax Guide. Income tax deadline The canceled debt is a qualified real property business debt. Income tax deadline This situation is explained later. Income tax deadline The canceled debt is qualified principal residence indebtedness which is discharged after 2006. Income tax deadline See Form 982. Income tax deadline If a canceled debt is excluded from income because it takes place in a bankruptcy case, the exclusions in situations 2 through 5 do not apply. Income tax deadline If it takes place when you are insolvent, the exclusions in situations 3 and 4 do not apply to the extent you are insolvent. Income tax deadline Debt. Income tax deadline   For purposes of this discussion, debt includes any debt for which you are liable or which attaches to property you hold. Income tax deadline Qualified real property business debt. Income tax deadline   You can elect to exclude (up to certain limits) the cancellation of qualified real property business debt. Income tax deadline If you make the election, you must reduce the basis of your depreciable real property by the amount excluded. Income tax deadline Make this reduction at the beginning of your tax year following the tax year in which the cancellation occurs. Income tax deadline However, if you dispose of the property before that time, you must reduce its basis immediately before the disposition. Income tax deadline Cancellation of qualified real property business debt. Income tax deadline   Qualified real property business debt is debt (other than qualified farm debt) that meets all the following conditions. Income tax deadline It was incurred or assumed in connection with real property used in a trade or business. Income tax deadline It was secured by such real property. Income tax deadline It was incurred or assumed at either of the following times. Income tax deadline Before January 1, 1993. Income tax deadline After December 31, 1992, if incurred or assumed to acquire, construct, or substantially improve the real property. Income tax deadline It is debt to which you choose to apply these rules. Income tax deadline   Qualified real property business debt includes refinancing of debt described in (3) earlier, but only to the extent it does not exceed the debt being refinanced. Income tax deadline   You cannot exclude more than either of the following amounts. Income tax deadline The excess (if any) of: The outstanding principal of qualified real property business debt (immediately before the cancellation), over The fair market value (immediately before the cancellation) of the business real property that is security for the debt, reduced by the outstanding principal amount of any other qualified real property business debt secured by this property immediately before the cancellation. Income tax deadline The total adjusted bases of depreciable real property held by you immediately before the cancellation. Income tax deadline These adjusted bases are determined after any basis reduction due to a cancellation in bankruptcy, insolvency, or of qualified farm debt. Income tax deadline Do not take into account depreciable real property acquired in contemplation of the cancellation. Income tax deadline Election. Income tax deadline   To make this election, complete Form 982 and attach it to your income tax return for the tax year in which the cancellation occurs. Income tax deadline You must file your return by the due date (including extensions). Income tax deadline If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Income tax deadline For more information, see When To File in the form instructions. Income tax deadline Other Income The following discussion explains how to treat other types of business income you may receive. Income tax deadline Restricted property. Income tax deadline   Restricted property is property that has certain restrictions that affect its value. Income tax deadline If you receive restricted stock or other property for services performed, the fair market value of the property in excess of your cost is included in your income on Schedule C or C-EZ when the restriction is lifted. Income tax deadline However, you can choose to be taxed in the year you receive the property. Income tax deadline For more information on including restricted property in income, see Publication 525, Taxable and Nontaxable Income. Income tax deadline Gains and losses. Income tax deadline   Do not report on Schedule C or C-EZ a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Income tax deadline Instead, you must report these gains and losses on other forms. Income tax deadline For more information, see chapter 3. Income tax deadline Promissory notes. Income tax deadline   Report promissory notes and other evidences of debt issued to you in a sale or exchange of property that is stock in trade or held primarily for sale to customers on Schedule C or C-EZ. Income tax deadline In general, you report them at their stated principal amount (minus any unstated interest) when you receive them. Income tax deadline Lost income payments. Income tax deadline   If you reduce or stop your business activities, report on Schedule C or C-EZ any payment you receive for the lost income of your business from insurance or other sources. Income tax deadline Report it on Schedule C or C-EZ even if your business is inactive when you receive the payment. Income tax deadline Damages. Income tax deadline   You must include in gross income compensation you receive during the tax year as a result of any of the following injuries connected with your business. Income tax deadline Patent infringement. Income tax deadline Breach of contract or fiduciary duty. Income tax deadline Antitrust injury. Income tax deadline Economic injury. Income tax deadline   You may be entitled to a deduction against the income if it compensates you for actual economic injury. Income tax deadline Your deduction is the smaller of the following amounts. Income tax deadline The amount you receive or accrue for damages in the tax year reduced by the amount you pay or incur in the tax year to recover that amount. Income tax deadline Your loss from the injury that you have not yet deducted. Income tax deadline Punitive damages. Income tax deadline   You must also include punitive damages in income. Income tax deadline Kickbacks. Income tax deadline   If you receive any kickbacks, include them in your income on Schedule C or C-EZ. Income tax deadline However, do not include them if you properly treat them as a reduction of a related expense item, a capital expenditure, or cost of goods sold. Income tax deadline Recovery of items previously deducted. Income tax deadline   If you recover a bad debt or any other item deducted in a previous year, include the recovery in income on Schedule C or C-EZ. Income tax deadline However, if all or part of the deduction in earlier years did not reduce your tax, you can exclude the part that did not reduce your tax. Income tax deadline If you exclude part of the recovery from income, you must include with your return a computation showing how you figured the exclusion. Income tax deadline Example. Income tax deadline Joe Smith, a sole proprietor, had gross income of $8,000, a bad debt deduction of $300, and other allowable deductions of $7,700. Income tax deadline He also had 2 personal exemptions for a total of $7,800. Income tax deadline He would not pay income tax even if he did not deduct the bad debt. Income tax deadline Therefore, he will not report as income any part of the $300 he may recover in any future year. Income tax deadline Exception for depreciation. Income tax deadline   This rule does not apply to depreciation. Income tax deadline You recover depreciation using the rules explained next. Income tax deadline Recapture of depreciation. Income tax deadline   In the following situations, you have to recapture the depreciation deduction. Income tax deadline This means you include in income part or all of the depreciation you deducted in previous years. Income tax deadline Listed property. Income tax deadline   If your business use of listed property (explained in chapter 8 under Depreciation ) falls to 50% or less in a tax year after the tax year you placed the property in service, you may have to recapture part of the depreciation deduction. Income tax deadline You do this by including in income on Schedule C part of the depreciation you deducted in previous years. Income tax deadline Use Part IV of Form 4797, Sales of Business Property, to figure the amount to include on Schedule C. Income tax deadline For more information, see What is the Business-Use Requirement? in chapter 5 of Publication 946, How To Depreciate Property. Income tax deadline That chapter explains how to determine whether property is used more than 50% in your business. Income tax deadline Section 179 property. Income tax deadline   If you take a section 179 deduction (explained in chapter 8 under Depreciation ) for an asset and before the end of the asset's recovery period the percentage of business use drops to 50% or less, you must recapture part of the section 179 deduction. Income tax deadline You do this by including in income on Schedule C part of the deduction you took. Income tax deadline Use Part IV of Form 4797 to figure the amount to include on Schedule C. Income tax deadline See chapter 2 in Publication 946 to find out when you recapture the deduction. Income tax deadline Sale or exchange of depreciable property. Income tax deadline   If you sell or exchange depreciable property at a gain, you may have to treat all or part of the gain due to depreciation as ordinary income. Income tax deadline You figure the income due to depreciation recapture in Part III of Form 4797. Income tax deadline For more information, see chapter 4 in Publication 544, Sales and Other Dispositions of Assets. Income tax deadline Items That Are Not Income In some cases the property or money you receive is not income. Income tax deadline Appreciation. Income tax deadline   Increases in value of your property are not income until you realize the increases through a sale or other taxable disposition. Income tax deadline Consignments. Income tax deadline   Consignments of merchandise to others to sell for you are not sales. Income tax deadline The title of merchandise remains with you, the consignor, even after the consignee possesses the merchandise. Income tax deadline Therefore, if you ship goods on consignment, you have no profit or loss until the consignee sells the merchandise. Income tax deadline Merchandise you have shipped out on consignment is included in your inventory until it is sold. Income tax deadline   Do not include merchandise you receive on consignment in your inventory. Income tax deadline Include your profit or commission on merchandise consigned to you in your income when you sell the merchandise or when you receive your profit or commission, depending upon the method of accounting you use. Income tax deadline Construction allowances. Income tax deadline   If you enter into a lease after August 5, 1997, you can exclude from income the construction allowance you receive (in cash or as a rent reduction) from your landlord if you receive it under both the following conditions. Income tax deadline Under a short-term lease of retail space. Income tax deadline For the purpose of constructing or improving qualified long-term real property for use in your business at that retail space. Income tax deadline Amount you can exclude. Income tax deadline   You can exclude the construction allowance to the extent it does not exceed the amount you spent for construction or improvements. Income tax deadline Short-term lease. Income tax deadline   A short-term lease is a lease (or other agreement for occupancy or use) of retail space for 15 years or less. Income tax deadline The following rules apply in determining whether the lease is for 15 years or less. Income tax deadline Take into account options to renew when figuring whether the lease is for 15 years or less. Income tax deadline But do not take into account any option to renew at fair market value determined at the time of renewal. Income tax deadline Two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar retail space are treated as one lease. Income tax deadline Retail space. Income tax deadline   Retail space is real property leased, occupied, or otherwise used by you as a tenant in your business of selling tangible personal property or services to the general public. Income tax deadline Qualified long-term real property. Income tax deadline   Qualified long-term real property is nonresidential real property that is part of, or otherwise present at, your retail space and that reverts to the landlord when the lease ends. Income tax deadline Exchange of like-kind property. Income tax deadline   If you exchange your business property or property you hold for investment solely for property of a like kind to be used in your business or to be held for investment, no gain or loss is recognized. Income tax deadline This means that the gain is not taxable and the loss is not deductible. Income tax deadline A common type of nontaxable exchange is the trade-in of a business automobile for another business automobile. Income tax deadline For more information, see Form 8824. Income tax deadline Leasehold improvements. Income tax deadline   If a tenant erects buildings or makes improvements to your property, the increase in the value of the property due to the improvements is not income to you. Income tax deadline However, if the facts indicate that the improvements are a payment of rent to you, then the increase in value would be income. Income tax deadline Loans. Income tax deadline   Money borrowed through a bona fide loan is not income. Income tax deadline Sales tax. Income tax deadline   State and local sales taxes imposed on the buyer, which you were required to collect and pay over to state or local governments, are not income. Income tax deadline Guidelines for Selected Occupations This section provides information to determine whether your earnings should be reported on Schedule C (Form 1040) or C-EZ (Form 1040). Income tax deadline Direct seller. Income tax deadline   You must report all income you receive as a direct seller on Schedule C or C-EZ. Income tax deadline This includes any of the following. Income tax deadline Income from sales—payments you receive from customers for products they buy from you. Income tax deadline Commissions, bonuses, or percentages you receive for sales and the sales of others who work under you. Income tax deadline Prizes, awards, and gifts you receive from your selling business. Income tax deadline You must report this income regardless of whether it is reported to you on an information return. Income tax deadline   You are a direct seller if you meet all the following conditions. Income tax deadline You are engaged in one of the following trades or businesses. Income tax deadline Selling or soliciting the sale of consumer products either in a home or other place that is not a permanent retail establishment, or to any buyer on a buy-sell basis or a deposit-commission basis for resale in a home or other place of business that is not a permanent retail establishment. Income tax deadline Delivering or distributing newspapers or shopping news (including any services directly related to that trade or business). Income tax deadline Substantially all your pay (whether paid in cash or not) for services described above is directly related to sales or other output (including performance of services) rather than to the number of hours worked. Income tax deadline Your services are performed under a written contract between you and the person for whom you perform the services, and the contract provides that you will not be treated as an employee for federal tax purposes. Income tax deadline Executor or administrator. Income tax deadline   If you administer a deceased person's estate, your fees are reported on Schedule C or C-EZ if you are one of the following: A professional fiduciary. Income tax deadline A nonprofessional fiduciary (personal representative) and both of the following apply. Income tax deadline The estate includes an active trade or business in which you actively participate. Income tax deadline Your fees are related to the operation of that trade or business. Income tax deadline A nonprofessional fiduciary of a single estate that requires extensive managerial activities on your part for a long period of time, provided these activities are enough to be considered a trade or business. Income tax deadline    If the fees do not meet the above requirements, report them on line 21 of Form 1040. Income tax deadline Fishing crew member. Income tax deadline    If you are a member of the crew that catches fish or other water life, your earnings are reported on Schedule C or C-EZ if you meet all the requirements shown in chapter 10 under Fishing crew member . Income tax deadline Insurance agent, former. Income tax deadline   Termination payments you receive as a former self-employed insurance agent from an insurance company because of services you performed for that company are not reported on Schedule C or C-EZ if all the following conditions are met. Income tax deadline You received payments after your agreement to perform services for the company ended. Income tax deadline You did not perform any services for the company after your service agreement ended and before the end of the year in which you received the payment. Income tax deadline You entered into a covenant not to compete against the company for at least a 1-year period beginning on the date your service agreement ended. Income tax deadline The amount of the payments depended primarily on policies sold by you or credited to your account during the last year of your service agreement or the extent to which those policies remain in force for some period after your service agreement ended, or both. Income tax deadline The amount of the payment did not depend to any extent on length of service or overall earnings from services performed for the company (regardless of whether eligibility for the payments depended on length of service). Income tax deadline Insurance agent, retired. Income tax deadline   Income paid by an insurance company to a retired self-employed insurance agent based on a percentage of commissions received before retirement is reported on Schedule C or C-EZ. Income tax deadline Also, renewal commissions and deferred commissions for sales made before retirement are generally reported on Schedule C or C-EZ. Income tax deadline   However, renewal commissions paid to the survivor of an insurance agent are not reported on Schedule C or C-EZ. Income tax deadline Newspaper carrier or distributor. Income tax deadline   You are a direct seller and your earnings are reported on Schedule C or C-EZ if all the following conditions apply. Income tax deadline You are in the business of delivering or distributing newspapers or shopping news (including directly related services such as soliciting customers and collecting receipts). Income tax deadline Substantially all your pay for these services directly relates to your sales or other output rather than to the number of hours you work. Income tax deadline You perform the services under a written contract that says you will not be treated as an employee for federal tax purposes. Income tax deadline   This rule applies whether or not you hire others to help you make deliveries. Income tax deadline It also applies whether you buy the papers from the publisher or are paid based on the number of papers you deliver. Income tax deadline Newspaper or magazine vendor. Income tax deadline   If you are 18 or older and you sell newspapers or magazines, your earnings are reported on Schedule C or C-EZ if all the following conditions apply. Income tax deadline You sell newspapers or magazines to ultimate consumers. Income tax deadline You sell them at a fixed price. Income tax deadline Your earnings are based on the difference between the sales price and your cost of goods sold. Income tax deadline   This rule applies whether or not you are guaranteed a minimum amount of earnings. Income tax deadline It also applies whether or not you receive credit for unsold newspapers or magazines you return to your supplier. Income tax deadline Notary public. Income tax deadline   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ. Income tax deadline These payments are not subject to self-employment tax (see the instructions for Schedule SE (Form 1040)). Income tax deadline Public official. Income tax deadline   Public officials generally do not report what they earn for serving in public office on Schedule C or C-EZ. Income tax deadline This rule applies to payments received by an elected tax collector from state funds on the basis of a fixed percentage of the taxes collected. Income tax deadline Public office includes any elective or appointive office of the United States or its possessions, the District of Columbia, a state or its political subdivisions, or a wholly owned instrumentality of any of these. Income tax deadline   Public officials of state or local governments report their fees on Schedule C or C-EZ if they are paid solely on a fee basis and if their services are eligible for, but not covered by, social security under a federal-state agreement. Income tax deadline Real estate agent or direct seller. Income tax deadline   If you are a licensed real estate agent or a direct seller, your earnings are reported on Schedule C or C-EZ if both the following apply. Income tax deadline Substantially all your pay for services as a real estate agent or direct seller directly relates to your sales or other output rather than to the number of hours you work. Income tax deadline You perform the services under a written contract that says you will not be treated as an employee for federal tax purposes. Income tax deadline Securities dealer. Income tax deadline   If you are a dealer in options or commodities, your gains and losses from dealing or trading in section 1256 contracts (regulated futures contracts, foreign currency contracts, nonequity options, dealer equity options, and dealer securities futures contracts) or property related to those contracts (such as stock used to hedge options) are reported on Schedule C or C-EZ. Income tax deadline For more information, see sections 1256 and 1402(i). Income tax deadline Securities trader. Income tax deadline   You are a trader in securities if you are engaged in the business of buying and selling securities for your own account. Income tax deadline As a trader in securities, your gain or loss from the disposition of securities is not reported on Schedule C or C-EZ. Income tax deadline However, see Securities dealer , earlier, for an exception that applies to section 1256 contracts. Income tax deadline For more information about securities traders, see Publication 550, Investment Income and Expenses. Income tax deadline Accounting for Your Income Accounting for your income for income tax purposes differs at times from accounting for financial purposes. Income tax deadline This section discusses some of the more common differences that may affect business transactions. Income tax deadline Figure your business income on the basis of a tax year and according to your regular method of accounting (see chapter 2). Income tax deadline If the sale of a product is an income-producing factor in your business, you usually have to use inventories to clearly show your income. Income tax deadline Dealers in real estate are not allowed to use inventories. Income tax deadline For more information on inventories, see chapter 2. Income tax deadline Income paid to a third party. Income tax deadline   All income you earn is taxable to you. Income tax deadline You cannot avoid tax by having the income paid to a third party. Income tax deadline Example. Income tax deadline You rent out your property and the rental agreement directs the lessee to pay the rent to your son. Income tax deadline The amount paid to your son is gross income to you. Income tax deadline Cash discounts. Income tax deadline   These are amounts the seller permits you to deduct from the invoice price for prompt payment. Income tax deadline For income tax purposes, you can use either of the following two methods to account for cash discounts. Income tax deadline Deduct the cash discount from purchases (see Line 36, Purchases Less Cost of Items Withdrawn for Personal Use in chapter 6). Income tax deadline Credit the cash discount to a discount income account. Income tax deadline You must use the chosen method every year for all your purchase discounts. Income tax deadline   If you use the second method, the credit balance in the account at the end of your tax year is business income. Income tax deadline Under this method, you do not reduce the cost of goods sold by the cash discounts you received. Income tax deadline When valuing your closing inventory, you cannot reduce the invoice price of merchandise on hand at the close of the tax year by the average or estimated discounts received on the merchandise. Income tax deadline Trade discounts. Income tax deadline   These are reductions from list or catalog prices and usually are not written into the invoice or charged to the customer. Income tax deadline Do not enter these discounts on your books of account. Income tax deadline Instead, use only the net amount as the cost of the merchandise purchased. Income tax deadline For more information, see Trade discounts in chapter 6. Income tax deadline Payment placed in escrow. Income tax deadline   If the buyer of your property places part or all of the purchase price in escrow, you do not include any part of it in gross sales until you actually or constructively receive it. Income tax deadline However, upon completion of the terms of the contract and the escrow agreement, you will have taxable income, even if you do not accept the money until the next year. Income tax deadline Sales returns and allowances. Income tax deadline   Credits you allow customers for returned merchandise and any other allowances you make on sales are deductions from gross sales in figuring net sales. Income tax deadline Advance payments. Income tax deadline   Special rules dealing with an accrual method of accounting for payments received in advance are discussed in chapter 2 under Accrual Method. Income tax deadline Insurance proceeds. Income tax deadline   If you receive insurance or another type of reimbursement for a casualty or theft loss, you must subtract it from the loss when you figure your deduction. Income tax deadline You cannot deduct the reimbursed part of a casualty or theft loss. Income tax deadline   For information on casualty or theft losses, see Publication 547, Casualties, Disasters, and Thefts. Income tax deadline Prev  Up  Next   Home   More Online Publications
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Understanding Your CP232A Notice

We approved your request for an extension to file your Form 5330.


What you need to do

  • Keep this notice for your records.
  • File your required form by your new due date shown on the notice.

You may want to


Answers to Common Questions

Q. Where can I go for more information about Employee Benefit Plans?

A. For more information on Employee Benefit Plans, see Retirement Plans Community.

Q. Can I get help over the phone?

A. If you have questions and/or need help, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

 


Tips for next year

Be sure to mail your Form 5558 on or before the due date of your return.

Page Last Reviewed or Updated: 27-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Income Tax Deadline

Income tax deadline 1. Income tax deadline   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. Income tax deadline If you are both a nonresident and resident in the same year, you have a dual status. Income tax deadline Dual status is explained later. Income tax deadline Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. Income tax deadline 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. Income tax deadline Useful Items - You may want to see: Form (and Instructions) 1040 U. Income tax deadline S. Income tax deadline Individual Income Tax Return 1040A U. Income tax deadline S. Income tax deadline Individual Income Tax Return 1040NR U. Income tax deadline S. Income tax deadline 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. Income tax deadline Nonresident Aliens If you are an alien (not a U. Income tax deadline S. Income tax deadline citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. Income tax deadline 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). Income tax deadline Even if you do not meet either of these tests, you may be able to choose to be treated as a U. Income tax deadline S. Income tax deadline resident for part of the year. Income tax deadline See First-Year Choice under Dual-Status Aliens, later. Income tax deadline 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. Income tax deadline (However, see Dual-Status Aliens , later. Income tax deadline ) This is known as the “green card” test. Income tax deadline 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. Income tax deadline You generally have this status if the U. Income tax deadline S. Income tax deadline Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. Income tax deadline ” 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. Income tax deadline Resident status taken away. Income tax deadline   Resident status is considered to have been taken away from you if the U. Income tax deadline S. Income tax deadline government issues you a final administrative or judicial order of exclusion or deportation. Income tax deadline A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. Income tax deadline Resident status abandoned. Income tax deadline   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. Income tax deadline S. Income tax deadline consular officer. Income tax deadline    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. Income tax deadline S. Income tax deadline consular officer. Income tax deadline Your application for abandonment. Income tax deadline Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. Income tax deadline You must file the letter by certified mail, return receipt requested. Income tax deadline You must keep a copy of the letter and proof that it was mailed and received. Income tax deadline    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. Income tax deadline   If the USCIS or U. Income tax deadline S. Income tax deadline consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. Income tax deadline If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Income tax deadline   Under U. Income tax deadline S. Income tax deadline 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. Income tax deadline    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Income tax deadline See Expatriation Tax in chapter 4. Income tax deadline Termination of residency after June 3, 2004, and before June 17, 2008. Income tax deadline   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. Income tax deadline S. Income tax deadline resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. Income tax deadline Termination of residency after June 16, 2008. Income tax deadline   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Income tax deadline Substantial Presence Test You will be considered a U. Income tax deadline S. Income tax deadline resident for tax purposes if you meet the substantial presence test for calendar year 2013. Income tax deadline 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. Income tax deadline Example. Income tax deadline You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Income tax deadline 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). Income tax deadline Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Income tax deadline The term United States includes the following areas. Income tax deadline All 50 states and the District of Columbia. Income tax deadline The territorial waters of the United States. Income tax deadline The seabed and subsoil of those submarine areas that are adjacent to U. Income tax deadline S. Income tax deadline territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. Income tax deadline The term does not include U. Income tax deadline S. Income tax deadline possessions and territories or U. Income tax deadline S. Income tax deadline airspace. Income tax deadline 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. Income tax deadline However, there are exceptions to this rule. Income tax deadline Do not count the following as days of presence in the United States for the substantial presence test. Income tax deadline Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Income tax deadline Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Income tax deadline Days you are in the United States as a crew member of a foreign vessel. Income tax deadline Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. Income tax deadline Days you are an exempt individual. Income tax deadline The specific rules that apply to each of these categories are discussed next. Income tax deadline Regular commuters from Canada or Mexico. Income tax deadline   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. Income tax deadline 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. Income tax deadline   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. Income tax deadline “Workdays” are the days on which you work in the United States or Canada or Mexico. Income tax deadline “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. Income tax deadline 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. Income tax deadline 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. Income tax deadline Example. Income tax deadline Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. Income tax deadline She was assigned to her firm's office in the United States from February 1 through June 1. Income tax deadline On June 2, she resumed her employment in Mexico. Income tax deadline On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. Income tax deadline S. Income tax deadline office. Income tax deadline She returned to her home in Mexico on each of those evenings. Income tax deadline On 7 days, she worked in her firm's Mexico office. Income tax deadline 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. Income tax deadline 8%). Income tax deadline Days in transit. Income tax deadline   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. Income tax deadline You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. Income tax deadline 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. Income tax deadline However, you are not considered to be in transit if you attend a business meeting while in the United States. Income tax deadline This is true even if the meeting is held at the airport. Income tax deadline Crew members. Income tax deadline   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. Income tax deadline S. Income tax deadline possession. Income tax deadline However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. Income tax deadline Medical condition. Income tax deadline   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. Income tax deadline Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Income tax deadline 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. Income tax deadline 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. Income tax deadline   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. Income tax deadline   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. Income tax deadline See Form 8843 , later. Income tax deadline   You cannot exclude any days of presence in the United States under the following circumstances. Income tax deadline 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. Income tax deadline You returned to the United States for treatment of a medical condition that arose during a prior stay. Income tax deadline The condition existed before your arrival in the United States and you were aware of the condition. Income tax deadline It does not matter whether you needed treatment for the condition when you entered the United States. Income tax deadline Exempt individual. Income tax deadline   Do not count days for which you are an exempt individual. Income tax deadline The term “exempt individual” does not refer to someone exempt from U. Income tax deadline S. Income tax deadline tax, but to anyone in the following categories. Income tax deadline An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. Income tax deadline 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. Income tax deadline 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. Income tax deadline A professional athlete temporarily in the United States to compete in a charitable sports event. Income tax deadline   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. Income tax deadline Foreign government-related individuals. Income tax deadline   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. Income tax deadline Note. Income tax deadline You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. Income tax deadline    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. Income tax deadline An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. Income tax deadline   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. Income tax deadline Note. Income tax deadline 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). Income tax deadline None of your days count for purposes of the substantial presence test. Income tax deadline   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. Income tax deadline 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. Income tax deadline Teachers and trainees. Income tax deadline   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. Income tax deadline You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Income tax deadline S. Income tax deadline immigration laws and could result in the loss of your visa status. Income tax deadline   Also included are immediate family members of exempt teachers and trainees. Income tax deadline See the definition of immediate family, earlier, under Foreign government-related individuals . Income tax deadline   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. Income tax deadline However, you will be an exempt individual if all of the following conditions are met. Income tax deadline 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. Income tax deadline A foreign employer includes an office or place of business of an American entity in a foreign country or a U. Income tax deadline S. Income tax deadline possession. Income tax deadline   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. Income tax deadline See Form 8843 , later. Income tax deadline Example. Income tax deadline Carla was temporarily in the United States during the year as a teacher on a “J” visa. Income tax deadline Her compensation for the year was paid by a foreign employer. Income tax deadline Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. Income tax deadline 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. Income tax deadline 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. Income tax deadline Students. Income tax deadline   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. Income tax deadline You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Income tax deadline S. Income tax deadline immigration laws and could result in the loss of your visa status. Income tax deadline   Also included are immediate family members of exempt students. Income tax deadline See the definition of immediate family, earlier, under Foreign government-related individuals . Income tax deadline   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. Income tax deadline You establish that you do not intend to reside permanently in the United States. Income tax deadline You have substantially complied with the requirements of your visa. Income tax deadline 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. Income tax deadline Whether you have maintained a closer connection to a foreign country (discussed later). Income tax deadline 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 . Income tax deadline   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. Income tax deadline See Form 8843 , later. Income tax deadline Professional athletes. Income tax deadline   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. Income tax deadline A charitable sports event is one that meets the following conditions. Income tax deadline The main purpose is to benefit a qualified charitable organization. Income tax deadline The entire net proceeds go to charity. Income tax deadline Volunteers perform substantially all the work. Income tax deadline   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. Income tax deadline 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. Income tax deadline   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. Income tax deadline See Form 8843 , next. Income tax deadline Form 8843. Income tax deadline   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. Income tax deadline You were unable to leave the United States as planned because of a medical condition or problem. Income tax deadline You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. Income tax deadline You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. Income tax deadline You were a professional athlete competing in a charitable sports event. Income tax deadline Attach Form 8843 to your 2013 income tax return. Income tax deadline 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. Income tax deadline The due date for filing is discussed in chapter 7. Income tax deadline 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. Income tax deadline 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. Income tax deadline 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). Income tax deadline Closer connection to two foreign countries. Income tax deadline   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. Income tax deadline You maintained a tax home beginning on the first day of the year in one foreign country. Income tax deadline You changed your tax home during the year to a second foreign country. Income tax deadline You continued to maintain your tax home in the second foreign country for the rest of the year. Income tax deadline 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. Income tax deadline 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. Income tax deadline Tax home. Income tax deadline   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. Income tax deadline Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Income tax deadline 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. Income tax deadline If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Income tax deadline   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. Income tax deadline Foreign country. Income tax deadline   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. Income tax deadline S. Income tax deadline 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. Income tax deadline Establishing a closer connection. Income tax deadline   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. Income tax deadline 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. Income tax deadline The country of residence you designate on forms and documents. Income tax deadline The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. Income tax deadline 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. Income tax deadline It does not matter whether your permanent home is a house, an apartment, or a furnished room. Income tax deadline It also does not matter whether you rent or own it. Income tax deadline It is important, however, that your home be available at all times, continuously, and not solely for short stays. Income tax deadline When you cannot have a closer connection. Income tax deadline   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. Income tax deadline Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. Income tax deadline 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. Income tax deadline   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. Income tax deadline   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. Income tax deadline The due date for filing is discussed later in chapter 7. Income tax deadline   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. Income tax deadline 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. Income tax deadline Effect of Tax Treaties The rules given here to determine if you are a U. Income tax deadline S. Income tax deadline resident do not override tax treaty definitions of residency. Income tax deadline If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. Income tax deadline A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Income tax deadline The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). Income tax deadline 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. Income tax deadline S. Income tax deadline income tax. Income tax deadline For purposes other than figuring your tax, you will be treated as a U. Income tax deadline S. Income tax deadline resident. Income tax deadline For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . Income tax deadline Information to be reported. Income tax deadline   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. Income tax deadline 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. Income tax deadline You may also have to attach Form 8938 (discussed in chapter 7). Income tax deadline See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. Income tax deadline Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. Income tax deadline This usually occurs in the year you arrive in or depart from the United States. Income tax deadline Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. Income tax deadline First Year of Residency If you are a U. Income tax deadline S. Income tax deadline resident for the calendar year, but you were not a U. Income tax deadline S. Income tax deadline resident at any time during the preceding calendar year, you are a U. Income tax deadline S. Income tax deadline resident only for the part of the calendar year that begins on the residency starting date. Income tax deadline You are a nonresident alien for the part of the year before that date. Income tax deadline Residency starting date under substantial presence test. Income tax deadline   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. Income tax deadline 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. Income tax deadline See Closer Connection to a Foreign Country , earlier. Income tax deadline   In determining whether you can exclude up to 10 days, the following rules apply. Income tax deadline 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. Income tax deadline You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Income tax deadline 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. Income tax deadline Example. Income tax deadline Ivan Ivanovich is a citizen of Russia. Income tax deadline 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. Income tax deadline His tax home remained in Russia. Income tax deadline On March 1, 2013, he moved to the United States and resided here for the rest of the year. Income tax deadline Ivan is able to establish a closer connection to Russia for the period January 6–10. Income tax deadline Thus, his residency starting date is March 1. Income tax deadline Statement required to exclude up to 10 days of presence. Income tax deadline   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. Income tax deadline You must sign and date this statement and include a declaration that it is made under penalties of perjury. Income tax deadline The statement must contain the following information (as applicable). Income tax deadline Your name, address, U. Income tax deadline S. Income tax deadline taxpayer identification number (if any), and U. Income tax deadline S. Income tax deadline visa number (if any). Income tax deadline Your passport number and the name of the country that issued your passport. Income tax deadline The tax year for which the statement applies. Income tax deadline The first day that you were present in the United States during the year. Income tax deadline The dates of the days you are excluding in figuring your first day of residency. Income tax deadline 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. Income tax deadline   Attach the required statement to your income tax return. Income tax deadline 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. Income tax deadline The due date for filing is discussed in chapter 7. Income tax deadline   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. Income tax deadline Therefore, your first day of residency will be the first day you are present in the United States. Income tax deadline 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. Income tax deadline Residency starting date under green card test. Income tax deadline   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. Income tax deadline   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. Income tax deadline Residency during the preceding year. Income tax deadline   If you were a U. Income tax deadline S. Income tax deadline resident during any part of the preceding calendar year and you are a U. Income tax deadline S. Income tax deadline resident for any part of the current year, you will be considered a U. Income tax deadline S. Income tax deadline resident at the beginning of the current year. Income tax deadline This applies whether you are a resident under the substantial presence test or green card test. Income tax deadline Example. Income tax deadline Robert Bach is a citizen of Switzerland. Income tax deadline He came to the United States as a U. Income tax deadline S. Income tax deadline resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. Income tax deadline Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. Income tax deadline In calendar year 2013, Robert's U. Income tax deadline S. Income tax deadline residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. Income tax deadline 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. Income tax deadline S. Income tax deadline resident for part of 2013. Income tax deadline 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. Income tax deadline 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. Income tax deadline 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. Income tax deadline 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. Income tax deadline You are treated as a U. Income tax deadline S. Income tax deadline resident for the rest of the year. Income tax deadline 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. Income tax deadline 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. Income tax deadline Note. Income tax deadline You do not have to be married to make this choice. Income tax deadline Example 1. Income tax deadline Juan DaSilva is a citizen of the Philippines. Income tax deadline 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). Income tax deadline Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. Income tax deadline He stayed in the United States for the rest of the year. Income tax deadline During 2014, Juan was a resident of the United States under the substantial presence test. Income tax deadline 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. Income tax deadline 4%). Income tax deadline If Juan makes the first-year choice, his residency starting date will be November 1, 2013. Income tax deadline Example 2. Income tax deadline 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. Income tax deadline 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. Income tax deadline Statement required to make the first-year choice for 2013. Income tax deadline   You must attach a statement to Form 1040 to make the first-year choice for 2013. Income tax deadline The statement must contain your name and address and specify the following. Income tax deadline That you are making the first-year choice for 2013. Income tax deadline That you were not a resident in 2012. Income tax deadline That you are a resident under the substantial presence test in 2014. Income tax deadline The number of days of presence in the United States during 2014. Income tax deadline The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. Income tax deadline The date or dates of absence from the United States during 2013 that you are treating as days of presence. Income tax deadline You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. Income tax deadline 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. Income tax deadline To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. Income tax deadline S. Income tax deadline Individual Income Tax Return. Income tax deadline You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. Income tax deadline 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. Income tax deadline You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Income tax deadline Enter the tax on Form 4868. Income tax deadline 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. Income tax deadline   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. Income tax deadline   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. Income tax deadline 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. Income tax deadline Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. Income tax deadline S. Income tax deadline resident for the entire year if all of the following apply. Income tax deadline You were a nonresident alien at the beginning of the year. Income tax deadline You are a resident alien or U. Income tax deadline S. Income tax deadline citizen at the end of the year. Income tax deadline You are married to a U. Income tax deadline S. Income tax deadline citizen or resident alien at the end of the year. Income tax deadline Your spouse joins you in making the choice. Income tax deadline 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. Income tax deadline Note. Income tax deadline If you are single at the end of the year, you cannot make this choice. Income tax deadline If you make this choice, the following rules apply. Income tax deadline You and your spouse are treated as U. Income tax deadline S. Income tax deadline residents for the entire year for income tax purposes. Income tax deadline You and your spouse are taxed on worldwide income. Income tax deadline You and your spouse must file a joint return for the year of the choice. Income tax deadline Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. Income tax deadline The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Income tax deadline Note. Income tax deadline 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. Income tax deadline S. Income tax deadline citizen or resident. Income tax deadline See Nonresident Spouse Treated as a Resident , later. Income tax deadline If you previously made that choice and it is still in effect, you do not need to make the choice explained here. Income tax deadline Making the choice. Income tax deadline   You should attach a statement signed by both spouses to your joint return for the year of the choice. Income tax deadline The statement must contain the following information. Income tax deadline A declaration that you both qualify to make the choice and that you choose to be treated as U. Income tax deadline S. Income tax deadline residents for the entire tax year. Income tax deadline The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. Income tax deadline (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. Income tax deadline )   You generally make this choice when you file your joint return. Income tax deadline However, you also can make the choice by filing Form 1040X, Amended U. Income tax deadline S. Income tax deadline Individual Income Tax Return. Income tax deadline Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Income tax deadline 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. Income tax deadline   You generally must file the amended joint return within 3 years from the date you filed your original U. Income tax deadline S. Income tax deadline income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Income tax deadline Last Year of Residency If you were a U. Income tax deadline S. Income tax deadline resident in 2013 but are not a U. Income tax deadline S. Income tax deadline resident during any part of 2014, you cease to be a U. Income tax deadline S. Income tax deadline resident on your residency termination date. Income tax deadline Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. Income tax deadline Earlier residency termination date. Income tax deadline   You may qualify for a residency termination date that is earlier than December 31. Income tax deadline 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. Income tax deadline 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. Income tax deadline See Closer Connection to a Foreign Country , earlier. Income tax deadline    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Income tax deadline See Expatriation Tax in chapter 4. Income tax deadline Termination of residency. Income tax deadline   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Income tax deadline De minimis presence. Income tax deadline   If you are a U. Income tax deadline S. Income tax deadline 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. Income tax deadline In determining whether you can exclude up to 10 days, the following rules apply. Income tax deadline 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. Income tax deadline You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Income tax deadline 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. Income tax deadline Example. Income tax deadline Lola Bovary is a citizen of Malta. Income tax deadline She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. Income tax deadline On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. Income tax deadline She is able to establish a closer connection to Malta for the period December 12–16. Income tax deadline Lola is not a U. Income tax deadline S. Income tax deadline resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. Income tax deadline Lola is a U. Income tax deadline S. Income tax deadline 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). Income tax deadline Lola's residency termination date is August 25, 2013. Income tax deadline Residency during the next year. Income tax deadline   If you are a U. Income tax deadline S. Income tax deadline 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. Income tax deadline 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. Income tax deadline Statement required to establish your residency termination date. Income tax deadline   You must file a statement with the IRS to establish your residency termination date. Income tax deadline You must sign and date this statement and include a declaration that it is made under penalties of perjury. Income tax deadline The statement must contain the following information (as applicable). Income tax deadline Your name, address, U. Income tax deadline S. Income tax deadline taxpayer identification number (if any), and U. Income tax deadline S. Income tax deadline visa number (if any). Income tax deadline Your passport number and the name of the country that issued your passport. Income tax deadline The tax year for which the statement applies. Income tax deadline The last day that you were present in the United States during the year. Income tax deadline 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. Income tax deadline The date that your status as a lawful permanent resident was abandoned or rescinded. Income tax deadline Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. Income tax deadline 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. Income tax deadline   Attach the required statement to your income tax return. Income tax deadline 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. Income tax deadline The due date for filing is discussed in chapter 7. Income tax deadline   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. Income tax deadline 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. Income tax deadline Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Income tax deadline S. Income tax deadline citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. Income tax deadline S. Income tax deadline resident. Income tax deadline 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. Income tax deadline If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Income tax deadline Neither you nor your spouse can claim under any tax treaty not to be a U. Income tax deadline S. Income tax deadline resident. Income tax deadline You are both taxed on worldwide income. Income tax deadline 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. Income tax deadline 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. Income tax deadline Example. Income tax deadline Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. Income tax deadline In June, Bob became a resident alien and remained a resident for the rest of the year. Income tax deadline Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Income tax deadline 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. Income tax deadline 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. Income tax deadline It should contain the following information. Income tax deadline A declaration that one spouse was a nonresident alien and the other spouse a U. Income tax deadline S. Income tax deadline citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. Income tax deadline S. Income tax deadline residents for the entire tax year. Income tax deadline The name, address, and identification number of each spouse. Income tax deadline (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Income tax deadline ) Amended return. Income tax deadline   You generally make this choice when you file your joint return. Income tax deadline However, you can also make the choice by filing a joint amended return on Form 1040X. Income tax deadline Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Income tax deadline 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. Income tax deadline   You generally must file the amended joint return within 3 years from the date you filed your original U. Income tax deadline S. Income tax deadline income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Income tax deadline 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. Income tax deadline S. Income tax deadline citizen or resident alien at any time during the tax year. Income tax deadline 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. Income tax deadline Example. Income tax deadline Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Income tax deadline They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. Income tax deadline On January 10, 2012, Dick became a nonresident alien. Income tax deadline Judy had remained a nonresident alien throughout the period. Income tax deadline Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. Income tax deadline However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. Income tax deadline If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. Income tax deadline If Dick becomes a resident alien again in 2014, their choice is no longer suspended. Income tax deadline 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. Income tax deadline If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. Income tax deadline Revocation. Income tax deadline 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. Income tax deadline The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Income tax deadline The statement must include the name, address, and identification number of each spouse. Income tax deadline (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. Income tax deadline ) 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. Income tax deadline File the statement as follows. Income tax deadline If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. Income tax deadline 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. Income tax deadline 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. Income tax deadline Death. Income tax deadline The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. Income tax deadline However, if the surviving spouse is a U. Income tax deadline S. Income tax deadline 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. Income tax deadline 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. Income tax deadline Legal separation. Income tax deadline 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. Income tax deadline Inadequate records. Income tax deadline 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. Income tax deadline 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. Income tax deadline For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. Income tax deadline 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. Income tax deadline Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. Income tax deadline Prev  Up  Next   Home   More Online Publications