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Is It Too Late To File 2012 Tax Return

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Is It Too Late To File 2012 Tax Return

Is it too late to file 2012 tax return Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. Is it too late to file 2012 tax return B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. Is it too late to file 2012 tax return C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. Is it too late to file 2012 tax return Copyrights, Copyrights. Is it too late to file 2012 tax return Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. Is it too late to file 2012 tax return Capitalized costs, Activities subject to the rules. Is it too late to file 2012 tax return , Deducting vs. Is it too late to file 2012 tax return Capitalizing Costs Loans, low or no interest, Loans with low or no interest. Is it too late to file 2012 tax return Real estate taxes, Real estate taxes. Is it too late to file 2012 tax return Real property, Real Property Settlement costs (fees), Settlement costs. Is it too late to file 2012 tax return D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. Is it too late to file 2012 tax return Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). Is it too late to file 2012 tax return Franchises, Franchises, trademarks, and trade names. Is it too late to file 2012 tax return Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. Is it too late to file 2012 tax return M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. Is it too late to file 2012 tax return Points, Points. Is it too late to file 2012 tax return Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. Is it too late to file 2012 tax return Real property, Real Property S Settlement costs (fees), Settlement costs. Is it too late to file 2012 tax return Special-use valuation, Special-use valuation. Is it too late to file 2012 tax return Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. Is it too late to file 2012 tax return T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. Is it too late to file 2012 tax return Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. Is it too late to file 2012 tax return Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. Is it too late to file 2012 tax return Exceptions, Exceptions. Is it too late to file 2012 tax return Prev  Up     Home   More Online Publications
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The Is It Too Late To File 2012 Tax Return

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