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Irs Form 1040x

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Irs Form 1040x

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

Fortunately, you can replace most important personal records. Use these links as a starting point.

  • Address Change  – When you move, be sure to change your address with the Post Office, IRS, and other government agencies, so that you'll continue to receive mail and any government benefits at your new location.
  • Birth, Marriage, and Death Certificates  – Get records based on the location of the birth, death, marriage, or divorce.
  • Damaged Money  – The Treasury Department will exchange mutilated or damaged U.S. currency.
  • Drivers' Licenses and Vehicle Registration  – Find your state's motor vehicle department to get or replace your driver's license, and register your car.
  • Federal Civilian Personnel Records  – Go to the National Archives website for guidance on requesting personnel records for former federal civilian employees. Current federal workers can get personnel records from their human resources office.
  • Green Card Replacement  – Get instructions on how to replace a lost, stolen, or damaged permanent resident card (green card).
  • Medicare Card Replacement  – Learn how to replace a lost, stolen, or damaged Medicare card.
  • Military Service Records  – Get copies of military service records, to prove military service or to research genealogy.
  • Passport  – Report your lost or stolen passport immediately. Contact the nearest U.S. embassy or consulate if your passport is lost or stolen overseas.
  • Replace a Savings Bond  – Replace lost, stolen, or destroyed paper savings bonds.
  • Saving Family Treasures  – The National Archives provides guidelines for the care for some of the more common materials affected by natural disasters or other emergencies.
  • School Records  – Contact your former school or the appropriate school district if the school has closed.
  • Social Security Card Replacement  – Learn how to replace your lost or stolen Social Security card.
  • Tax Return  – Request a copy of your federal tax return from the Internal Revenue Service (IRS).

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The Irs Form 1040x

Irs form 1040x 8. Irs form 1040x   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. Irs form 1040x Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. Irs form 1040x Introduction This chapter discusses how to pay your U. Irs form 1040x S. Irs form 1040x income tax as you earn or receive income during the year. Irs form 1040x In general, the federal income tax is a pay as you go tax. Irs form 1040x There are two ways to pay as you go. Irs form 1040x Withholding. Irs form 1040x If you are an employee, your employer probably withholds income tax from your pay. Irs form 1040x Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. Irs form 1040x In each case, the amount withheld is paid to the U. Irs form 1040x S. Irs form 1040x Treasury in your name. Irs form 1040x Estimated tax. Irs form 1040x If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Irs form 1040x People who are in business for themselves generally will have to pay their tax this way. Irs form 1040x You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. Irs form 1040x Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Irs form 1040x Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. Irs form 1040x Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. Irs form 1040x S. Irs form 1040x Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. Irs form 1040x S. Irs form 1040x Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. Irs form 1040x S. Irs form 1040x Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. Irs form 1040x Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. Irs form 1040x If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. Irs form 1040x If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. Irs form 1040x S. Irs form 1040x citizens. Irs form 1040x If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. Irs form 1040x If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. Irs form 1040x However, if the income is effectively connected with a U. Irs form 1040x S. Irs form 1040x trade or business, file Form W-8ECI instead. Irs form 1040x Withholding From Compensation The following discussion generally applies only to nonresident aliens. Irs form 1040x Tax is withheld from resident aliens in the same manner as U. Irs form 1040x S. Irs form 1040x citizens. Irs form 1040x Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. Irs form 1040x S. Irs form 1040x citizens. Irs form 1040x Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. Irs form 1040x Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. Irs form 1040x Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). Irs form 1040x These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). Irs form 1040x Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. Irs form 1040x This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. Irs form 1040x Enter your social security number (SSN) on line 2. Irs form 1040x Do not enter an individual taxpayer identification number (ITIN). Irs form 1040x Check only “Single” marital status on line 3 (regardless of your actual marital status). Irs form 1040x Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. Irs form 1040x S. Irs form 1040x national. Irs form 1040x Write “Nonresident Alien” or “NRA” on the dotted line on line 6. Irs form 1040x You can request additional withholding on line 6 at your option. Irs form 1040x Do not claim “Exempt” withholding status on line 7. Irs form 1040x A U. Irs form 1040x S. Irs form 1040x national is an individual who, although not a U. Irs form 1040x S. Irs form 1040x citizen, owes his or her allegiance to the United States. Irs form 1040x U. Irs form 1040x S. Irs form 1040x nationals include American Samoans, and Northern Mariana Islanders who chose to become U. Irs form 1040x S. Irs form 1040x nationals instead of U. Irs form 1040x S. Irs form 1040x citizens. Irs form 1040x See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. Irs form 1040x S. Irs form 1040x source scholarship or fellowship grant that is not a payment for services. Irs form 1040x Students and business apprentices from India. Irs form 1040x   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. Irs form 1040x You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. Irs form 1040x S. Irs form 1040x taxpayer's 2013 return. Irs form 1040x You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Irs form 1040x S. Irs form 1040x citizens. Irs form 1040x Household employees. Irs form 1040x   If you work as a household employee, your employer does not have to withhold income tax. Irs form 1040x However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. Irs form 1040x The agreement goes into effect when your employer accepts the agreement by beginning the withholding. Irs form 1040x You or your employer may end the agreement by letting the other know in writing. Irs form 1040x Agricultural workers. Irs form 1040x   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. Irs form 1040x However, your employer will withhold income tax only if you and your employer agree to withhold. Irs form 1040x In that case, you must provide your employer with a properly completed Form W-4. Irs form 1040x You can find more information about not having tax withheld at www. Irs form 1040x irs. Irs form 1040x gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Irs form 1040x Wages Exempt From Withholding Wages that are exempt from U. Irs form 1040x S. Irs form 1040x income tax under an income tax treaty are generally exempt from withholding. Irs form 1040x For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. Irs form 1040x Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. Irs form 1040x S. Irs form 1040x Virgin Islands may be exempt from withholding. Irs form 1040x The following paragraphs explain these exemptions. Irs form 1040x Residents of Canada or Mexico engaged in transportation-related employment. Irs form 1040x   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. Irs form 1040x These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. Irs form 1040x    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. Irs form 1040x   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. Irs form 1040x S. Irs form 1040x citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. Irs form 1040x   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. Irs form 1040x Residents of American Samoa and Puerto Rico. Irs form 1040x   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. Irs form 1040x Residents of the U. Irs form 1040x S. Irs form 1040x Virgin Islands. Irs form 1040x   Nonresident aliens who are bona fide residents of the U. Irs form 1040x S Virgin Islands are not subject to withholding of U. Irs form 1040x S. Irs form 1040x tax on income earned while temporarily employed in the United States. Irs form 1040x This is because those persons pay their income tax to the U. Irs form 1040x S. Irs form 1040x Virgin Islands. Irs form 1040x To avoid having tax withheld on income earned in the United States, bona fide residents of the U. Irs form 1040x S. Irs form 1040x Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. Irs form 1040x S. Irs form 1040x Virgin Islands and expect to pay tax on all income to the U. Irs form 1040x S. Irs form 1040x Virgin Islands. Irs form 1040x Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. Irs form 1040x You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. Irs form 1040x You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. Irs form 1040x Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. Irs form 1040x S. Irs form 1040x income tax. Irs form 1040x Include them in taxable income. Irs form 1040x In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. Irs form 1040x Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. Irs form 1040x However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. Irs form 1040x An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. Irs form 1040x You must agree to timely file an income tax return for the current tax year. Irs form 1040x Central withholding agreements. Irs form 1040x   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. Irs form 1040x Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. Irs form 1040x   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. Irs form 1040x Either you or your authorized representative can file the form. Irs form 1040x It should be sent to the IRS at least 45 days before the tour begins or the event occurs. Irs form 1040x Exceptions will be considered on a case by case basis. Irs form 1040x   For more information on the CWA program, go to www. Irs form 1040x irs. Irs form 1040x gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. Irs form 1040x Final payment exemption. Irs form 1040x   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. Irs form 1040x This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. Irs form 1040x To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. Irs form 1040x A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. Irs form 1040x Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Irs form 1040x A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. Irs form 1040x This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. Irs form 1040x A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. Irs form 1040x The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. Irs form 1040x The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. Irs form 1040x Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. Irs form 1040x A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. Irs form 1040x   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. Irs form 1040x Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. Irs form 1040x   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. Irs form 1040x You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. Irs form 1040x Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). Irs form 1040x To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. Irs form 1040x S. Irs form 1040x national and are not a resident of Canada, Mexico, or South Korea. Irs form 1040x For purposes of 30% withholding, the exemption is prorated at $10. Irs form 1040x 82 a day in 2014 for the period that labor or personal services are performed in the United States. Irs form 1040x To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. Irs form 1040x Example. Irs form 1040x Eric Johannsen, who is a resident of Country X worked under a contract with a U. Irs form 1040x S. Irs form 1040x firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. Irs form 1040x He earned $6,000 for the services performed (not considered wages) in the United States. Irs form 1040x Eric is married and has three dependent children. Irs form 1040x His wife is not employed and has no income subject to U. Irs form 1040x S. Irs form 1040x tax. Irs form 1040x The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. Irs form 1040x 82), and withholding at 30% is applied against the balance. Irs form 1040x Thus, $1,475. Irs form 1040x 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). Irs form 1040x U. Irs form 1040x S. Irs form 1040x nationals or residents of Canada, Mexico, or South Korea. Irs form 1040x   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. Irs form 1040x However, if you are a U. Irs form 1040x S. Irs form 1040x national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. Irs form 1040x S. Irs form 1040x citizens. Irs form 1040x For the 30% (or lower treaty) rate withholding, you can take $10. Irs form 1040x 82 per day for each allowable exemption in 2014. Irs form 1040x If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. Irs form 1040x However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . Irs form 1040x Students and business apprentices from India. Irs form 1040x   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Irs form 1040x S. Irs form 1040x taxpayer's 2014 return. Irs form 1040x You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Irs form 1040x S. Irs form 1040x citizens. Irs form 1040x For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. Irs form 1040x 82 per day for each allowable exemption in 2014. Irs form 1040x Refund of Taxes Withheld in Error Multi-level marketing. Irs form 1040x   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. Irs form 1040x S. Irs form 1040x income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. Irs form 1040x You must also attach to the U. Irs form 1040x S. Irs form 1040x income tax return or claim for refund supporting information that includes, but is not limited to, the following items. Irs form 1040x A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. Irs form 1040x A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. Irs form 1040x S. Irs form 1040x taxation. Irs form 1040x A statement listing all the dates you entered and left the United States during the taxable year. Irs form 1040x If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. Irs form 1040x A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. Irs form 1040x A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. Irs form 1040x Any further relevant document or record supporting your claim that the taxes were withheld in error. Irs form 1040x Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. Irs form 1040x It also includes 85% of social security benefits paid to nonresident aliens. Irs form 1040x Refund of taxes withheld in error on social security benefits paid to resident aliens. Irs form 1040x   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. Irs form 1040x For U. Irs form 1040x S. Irs form 1040x income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Irs form 1040x See Green Card Test in chapter 1. Irs form 1040x If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. Irs form 1040x SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. Irs form 1040x If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. Irs form 1040x You must also attach the following to your Form 1040 or 1040A. Irs form 1040x A copy of Form SSA-1042S, Social Security Benefit Statement. Irs form 1040x A copy of the “green card. Irs form 1040x ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. Irs form 1040x S. Irs form 1040x lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Irs form 1040x I am filing a U. Irs form 1040x S. Irs form 1040x income tax return for the tax year as a resident alien reporting all of my worldwide income. Irs form 1040x I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. Irs form 1040x Other income not subject to withholding of 30% (or lower treaty) rate. Irs form 1040x   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. Irs form 1040x Income (other than compensation) that is effectively connected with your U. Irs form 1040x S. Irs form 1040x trade or business. Irs form 1040x Income from real property that you choose to treat as effectively connected with a U. Irs form 1040x S. Irs form 1040x trade or business. Irs form 1040x See Income From Real Property in chapter 4 for details about this choice. Irs form 1040x   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. Irs form 1040x Tax Withheld on Partnership Income If you are a foreign partner in a U. Irs form 1040x S. Irs form 1040x or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. Irs form 1040x You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. Irs form 1040x Generally, you must use Form 8804-C for this purpose. Irs form 1040x See the Instructions for Form 8804-C for more information. Irs form 1040x The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. Irs form 1040x 6% for 2014). Irs form 1040x However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. Irs form 1040x Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. Irs form 1040x Claim the tax withheld as a credit on your 2014 Form 1040NR. Irs form 1040x The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. Irs form 1040x A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. Irs form 1040x In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. Irs form 1040x S. Irs form 1040x Source Income Subject to Withholding. Irs form 1040x Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. Irs form 1040x See chapter 3. Irs form 1040x If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. Irs form 1040x S. Irs form 1040x source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. Irs form 1040x However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. Irs form 1040x Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. Irs form 1040x Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). Irs form 1040x Use the following instructions instead of the Form W-4 instructions to complete the worksheet. Irs form 1040x Line A. Irs form 1040x   Enter the total of the following amounts on line A. Irs form 1040x Personal exemption. Irs form 1040x   Include the prorated part of your allowable personal exemption. Irs form 1040x Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. Irs form 1040x 82). Irs form 1040x Expenses. Irs form 1040x   Include expenses that will be deductible on your return. Irs form 1040x These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. Irs form 1040x They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. Irs form 1040x Nontaxable grant or scholarship. Irs form 1040x   Include the part of your grant or scholarship that is not taxable under U. Irs form 1040x S. Irs form 1040x law or under a tax treaty. Irs form 1040x Line B. Irs form 1040x   Enter -0- unless the following paragraph applies to you. Irs form 1040x   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. Irs form 1040x The standard deduction amount for 2013 is $6,100. Irs form 1040x Lines C and D. Irs form 1040x   Enter -0- on both lines unless the following paragraphs apply to you. Irs form 1040x   If you are a resident of Canada, Mexico, South Korea, or a U. Irs form 1040x S. Irs form 1040x national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. Irs form 1040x   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. Irs form 1040x S. Irs form 1040x taxpayer's 2014 return. Irs form 1040x You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. Irs form 1040x S. Irs form 1040x citizens. Irs form 1040x   Enter any additional amount for your spouse on line C. Irs form 1040x Enter any additional amount for your dependents on line D. Irs form 1040x Lines E, F, and G. Irs form 1040x   No entries should be made on lines E, F, and G. Irs form 1040x Line H. Irs form 1040x   Add the amounts on lines A through D and enter the total on line H. Irs form 1040x Form W-4. Irs form 1040x   Complete lines 1 through 4 of Form W-4. Irs form 1040x Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. Irs form 1040x   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. Irs form 1040x S. Irs form 1040x income tax return to be allowed the exemptions and deductions you claimed on that form. Irs form 1040x If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. Irs form 1040x S. Irs form 1040x income tax return for the previous year. Irs form 1040x If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. Irs form 1040x S. Irs form 1040x income tax return when required. Irs form 1040x After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. Irs form 1040x The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. Irs form 1040x You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. Irs form 1040x Use this form to prepare your annual U. Irs form 1040x S. Irs form 1040x income tax return. Irs form 1040x Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. Irs form 1040x Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. Irs form 1040x File Form W-8BEN for income that is not personal services income. Irs form 1040x File Form 8233 for personal services income as discussed next. Irs form 1040x Employees and independent contractors. Irs form 1040x   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. Irs form 1040x   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. Irs form 1040x This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Irs form 1040x In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. Irs form 1040x Students, teachers, and researchers. Irs form 1040x   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. Irs form 1040x For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. Irs form 1040x   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. Irs form 1040x Special events and promotions. Irs form 1040x   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. Irs form 1040x Form 13930 is used to request a reduction in withholding. Irs form 1040x Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. Irs form 1040x One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. Irs form 1040x You will be required to pay U. Irs form 1040x S. Irs form 1040x tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. Irs form 1040x For more details on treaty provisions that apply to compensation, see Publication 901. Irs form 1040x Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. Irs form 1040x S. Irs form 1040x real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. Irs form 1040x A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. Irs form 1040x S. Irs form 1040x real property interest by the shareholder is subject to withholding at 35%. Irs form 1040x Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. Irs form 1040x These rules are covered in Publication 515. Irs form 1040x For information on the tax treatment of dispositions of U. Irs form 1040x S. Irs form 1040x real property interests, see Real Property Gain or Loss in chapter 4. Irs form 1040x If you are a partner in a domestic partnership, and the partnership disposes of a U. Irs form 1040x S. Irs form 1040x real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. Irs form 1040x Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. Irs form 1040x S. Irs form 1040x Source Income Subject to Withholding (in the case of a publicly traded partnership). Irs form 1040x Withholding is not required in the following situations. Irs form 1040x The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. Irs form 1040x The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. Irs form 1040x However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. Irs form 1040x The property disposed of is an interest in a U. Irs form 1040x S. Irs form 1040x corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. Irs form 1040x S. Irs form 1040x real property interest. Irs form 1040x You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. Irs form 1040x S. Irs form 1040x taxpayer identification number, and home address. Irs form 1040x You can give the certification to a qualified substitute. Irs form 1040x The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. Irs form 1040x For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. Irs form 1040x The buyer receives a withholding certificate from the Internal Revenue Service. Irs form 1040x You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. Irs form 1040x S. Irs form 1040x tax treaty. Irs form 1040x The buyer must file a copy of the notice with the Ogden Service Center, P. Irs form 1040x O. Irs form 1040x Box 409101, Ogden, UT 84409. Irs form 1040x You must verify the notice as true and sign it under penalties of perjury. Irs form 1040x The notice must contain the following information. Irs form 1040x A statement that the notice is a notice of nonrecognition under regulation section 1. Irs form 1040x 1445-2(d)(2). Irs form 1040x Your name, taxpayer identification number, and home address. Irs form 1040x A statement that you are not required to recognize any gain or loss on the transfer. Irs form 1040x A brief description of the transfer. Irs form 1040x A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. Irs form 1040x You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. Irs form 1040x Instead, a withholding certificate (described next) must be obtained. Irs form 1040x The amount you realize on the transfer of a U. Irs form 1040x S. Irs form 1040x real property interest is zero. Irs form 1040x The property is acquired by the United States, a U. Irs form 1040x S. Irs form 1040x state or possession, a political subdivision, or the District of Columbia. Irs form 1040x The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. Irs form 1040x S. Irs form 1040x real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. Irs form 1040x For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. Irs form 1040x See Wash sale under Real Property Gain or Loss in chapter 4. Irs form 1040x The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. Irs form 1040x This also applies to the qualified substitute's statement under (4). Irs form 1040x Withholding certificates. Irs form 1040x   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. Irs form 1040x Either you or the buyer can request a withholding certificate. Irs form 1040x   A withholding certificate can be issued due to any of the following. Irs form 1040x The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. Irs form 1040x All of your realized gain is exempt from U. Irs form 1040x S. Irs form 1040x tax. Irs form 1040x You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. Irs form 1040x   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. Irs form 1040x Credit for tax withheld. Irs form 1040x   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. Irs form 1040x S. Irs form 1040x Withholding Tax Return for Dispositions by Foreign Persons of U. Irs form 1040x S. Irs form 1040x Real Property Interests. Irs form 1040x This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Irs form 1040x S. Irs form 1040x Real Property Interests. Irs form 1040x Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). Irs form 1040x You must file Copy B with your tax return to take credit for the tax withheld. Irs form 1040x   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. Irs form 1040x The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. Irs form 1040x When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. Irs form 1040x Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. Irs form 1040x Your payments of these taxes contribute to your coverage under the U. Irs form 1040x S. Irs form 1040x social security system. Irs form 1040x Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. Irs form 1040x In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. Irs form 1040x All taxable wages are subject to Medicare tax. Irs form 1040x Your employer deducts these taxes from each wage payment. Irs form 1040x Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. Irs form 1040x You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. Irs form 1040x 40. Irs form 1040x Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. Irs form 1040x If any one employer deducted more than $7,049. Irs form 1040x 40, you cannot claim a credit for that amount. Irs form 1040x Ask your employer to refund the excess. Irs form 1040x If your employer does not refund the excess, you can file a claim for refund using Form 843. Irs form 1040x In general, U. Irs form 1040x S. Irs form 1040x social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. Irs form 1040x In limited situations, these taxes apply to wages for services performed outside the United States. Irs form 1040x Your employer should be able to tell you if social security and Medicare taxes apply to your wages. Irs form 1040x You cannot make voluntary payments if no taxes are due. Irs form 1040x Additional Medicare Tax. Irs form 1040x   Beginning in 2013, in addition to the Medicare tax, a 0. Irs form 1040x 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. Irs form 1040x   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. Irs form 1040x Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Irs form 1040x   Your employer is responsible for withholding the 0. Irs form 1040x 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. Irs form 1040x If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. Irs form 1040x   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Irs form 1040x    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Irs form 1040x For more information on Additional Medicare Tax, go to IRS. Irs form 1040x gov and enter “Additional Medicare Tax” in the search box. Irs form 1040x   Self-employed individuals may also be required to pay Additional Medicare Tax. Irs form 1040x See Self-Employment Tax , later. Irs form 1040x Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. Irs form 1040x This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. Irs form 1040x These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. Irs form 1040x Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. Irs form 1040x Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. Irs form 1040x Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. Irs form 1040x In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. Irs form 1040x Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. Irs form 1040x Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. Irs form 1040x The U. Irs form 1040x S. Irs form 1040x Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. Irs form 1040x S. Irs form 1040x resident. Irs form 1040x On-campus work means work performed on the school's premises. Irs form 1040x On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. Irs form 1040x On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. Irs form 1040x Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. Irs form 1040x If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Irs form 1040x Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. Irs form 1040x Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. Irs form 1040x If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. Irs form 1040x Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. Irs form 1040x The employer must be the petitioner through whom the alien obtained the “Q” visa. Irs form 1040x Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. Irs form 1040x Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. Irs form 1040x If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Irs form 1040x Attach the following items to Form 843. Irs form 1040x A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. Irs form 1040x A copy of your visa. Irs form 1040x Form I-94 (or other documentation showing your dates of arrival or departure). Irs form 1040x If you have an F-1 visa, documentation showing permission to work in the U. Irs form 1040x S. Irs form 1040x If you have a J-1 visa, documentation showing permission to work in the U. Irs form 1040x S. Irs form 1040x If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. Irs form 1040x S. Irs form 1040x A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. Irs form 1040x If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. Irs form 1040x If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. Irs form 1040x File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. Irs form 1040x Do not use Form 843 to request a refund of Additional Medicare Tax. Irs form 1040x If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. Irs form 1040x If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. Irs form 1040x S. Irs form 1040x Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. Irs form 1040x See the Instructions for Form 1040X. Irs form 1040x Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. Irs form 1040x You can find more information about not having tax withheld at www. Irs form 1040x irs. Irs form 1040x gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. Irs form 1040x Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. Irs form 1040x Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. Irs form 1040x S. Irs form 1040x social security system. Irs form 1040x Residents of the U. Irs form 1040x S. Irs form 1040x Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. Irs form 1040x S. Irs form 1040x residents for this purpose and are subject to the self-employment tax. Irs form 1040x Resident aliens must pay self-employment tax under the same rules that apply to U. Irs form 1040x S. Irs form 1040x citizens. Irs form 1040x However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. Irs form 1040x Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. Irs form 1040x Example. Irs form 1040x Bill Jones is an author engaged in the business of writing books. Irs form 1040x Bill had several books published in a foreign country while he was a citizen and resident of that country. Irs form 1040x During 2013, Bill entered the United States as a resident alien. Irs form 1040x After becoming a U. Irs form 1040x S. Irs form 1040x resident, he continued to receive royalties from his foreign publisher. Irs form 1040x Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). Irs form 1040x Bill's 2013 self-employment income includes the royalties received after he became a U. Irs form 1040x S. Irs form 1040x resident even though the books were published while he was a nonresident alien. Irs form 1040x This royalty income is subject to self-employment tax. Irs form 1040x Reporting self-employment tax. Irs form 1040x   Use Schedule SE (Form 1040) to report and figure your self-employment tax. Irs form 1040x Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. Irs form 1040x Attach Schedule SE to Form 1040 or Form 1040NR. Irs form 1040x Additional Medicare Tax. Irs form 1040x   Self-employed individuals must pay a 0. Irs form 1040x 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. Irs form 1040x   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. Irs form 1040x A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). Irs form 1040x   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. Irs form 1040x For more information on Additional Medicare Tax, go to IRS. Irs form 1040x gov and enter “Additional Medicare Tax” in the search box. Irs form 1040x Deduction for employer-equivalent portion of self-employment tax. Irs form 1040x   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. Irs form 1040x This deduction is figured on Schedule SE (Form 1040). Irs form 1040x Note. Irs form 1040x No portion of the Additional Medicare Tax is deductible for self-employment tax. Irs form 1040x More information. Irs form 1040x   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. Irs form 1040x International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. Irs form 1040x These agreements are commonly referred to as totalization agreements. Irs form 1040x Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Irs form 1040x The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. Irs form 1040x Agreements are in effect with the following countries. Irs form 1040x Australia. Irs form 1040x Austria. Irs form 1040x Belgium. Irs form 1040x Canada. Irs form 1040x Chile. Irs form 1040x Czech Republic. Irs form 1040x Denmark. Irs form 1040x Finland. Irs form 1040x France. Irs form 1040x Germany. Irs form 1040x Greece. Irs form 1040x Ireland. Irs form 1040x Italy. Irs form 1040x Japan. Irs form 1040x Korea, South. Irs form 1040x Luxembourg. Irs form 1040x The Netherlands. Irs form 1040x Norway. Irs form 1040x Poland. Irs form 1040x Portugal. Irs form 1040x Spain. Irs form 1040x Sweden. Irs form 1040x Switzerland. Irs form 1040x The United Kingdom. Irs form 1040x Agreements with other countries are expected to enter into force in the future. Irs form 1040x Employees. Irs form 1040x   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. Irs form 1040x However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. Irs form 1040x You can get more information on any agreement by contacting the U. Irs form 1040x S. Irs form 1040x Social Security Administration at the address given later. Irs form 1040x If you have access to the Internet, you can get more information at www. Irs form 1040x socialsecurity. Irs form 1040x gov/international. Irs form 1040x   To establish that your pay is subject only to foreign social security taxes and is exempt from U. Irs form 1040x S. Irs form 1040x social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. Irs form 1040x This will usually be the same agency to which you or your employer pays your foreign social security taxes. Irs form 1040x The foreign agency will be able to tell you what information is needed for them to issue the certificate. Irs form 1040x Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. Irs form 1040x S. Irs form 1040x social security taxes. Irs form 1040x Only wages paid on or after the effective date of the agreement can be exempt from U. Irs form 1040x S. Irs form 1040x social security taxes. Irs form 1040x    Some of the countries with which the United States has agreements will not issue certificates of coverage. Irs form 1040x In this case, either you or your employer should request a statement that your wages are not covered by the U. Irs form 1040x S. Irs form 1040x social security system. Irs form 1040x Request the statement from the following address. Irs form 1040x U. Irs form 1040x S. Irs form 1040x Social Security Administration Office of International Programs P. Irs form 1040x O. Irs form 1040x Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. Irs form 1040x   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. Irs form 1040x However, under some agreements, you may be exempt from U. Irs form 1040x S. Irs form 1040x self-employment tax if you temporarily transfer your business activity to or from the United States. Irs form 1040x   If you believe that your self-employment income is subject only to U. Irs form 1040x S. Irs form 1040x self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. Irs form 1040x S. Irs form 1040x Social Security Administration at the address given earlier. Irs form 1040x This certificate will establish your exemption from foreign social security taxes. Irs form 1040x   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. Irs form 1040x S. Irs form 1040x self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. Irs form 1040x If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. Irs form 1040x S. Irs form 1040x social security system. Irs form 1040x Request it from the U. Irs form 1040x S. Irs form 1040x Social Security Administration at the address given earlier. Irs form 1040x Attach a photocopy of either statement to Form 1040 each year you are exempt. Irs form 1040x Also print “Exempt, see attached statement” on the line for self-employment tax. Irs form 1040x Estimated Tax Form 1040-ES (NR) You may have income from which no U. Irs form 1040x S. Irs form 1040x income tax is withheld. Irs form 1040x Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. Irs form 1040x If so, you may have to pay estimated tax. Irs form 1040x Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). Irs form 1040x If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. Irs form 1040x Item (2) does not apply if you did not file a 2013 return. Irs form 1040x A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. Irs form 1040x If you pay by check, make it payable to the "United States Treasury. Irs form 1040x " How to estimate your tax for 2014. Irs form 1040x   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. Irs form 1040x If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. Irs form 1040x Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. Irs form 1040x Note. Irs form 1040x If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). Irs form 1040x When to pay estimated tax. Irs form 1040x   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. Irs form 1040x If you have wages subject to the same withholding rules that apply to U. Irs form 1040x S. Irs form 1040x citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. Irs form 1040x If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. Irs form 1040x   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. Irs form 1040x 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. Irs form 1040x 15, 2014 4th installment Jan. Irs form 1040x 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. Irs form 1040x    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. Irs form 1040x Fiscal year. Irs form 1040x   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. Irs form 1040x If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. Irs form 1040x Changes in income, deductions, or exemptions. Irs form 1040x   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. Irs form 1040x This can happen if you receive additional income or if any of your deductions are reduced or eliminated. Irs form 1040x If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. Irs form 1040x Amended estimated tax. Irs form 1040x   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. Irs form 1040x To do this, see the instructions for Form 1040-ES (NR) and Publication 505. Irs form 1040x Penalty for failure to pay estimated income tax. Irs form 1040x   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. Irs form 1040x These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Irs form 1040x Prev  Up  Next   Home   More Online Publications