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The Online Filing

Online filing 1. Online filing   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Online filing Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Online filing S. Online filing Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Online filing S. Online filing Individual Income Tax Return 2350 Application for Extension of Time To File U. Online filing S. Online filing Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Online filing S. Online filing Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Online filing Filing Requirements If you are a U. Online filing S. Online filing citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Online filing Your income, filing status, and age generally determine whether you must file an income tax return. Online filing Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Online filing Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Online filing Gross income. Online filing   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Online filing   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Online filing If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Online filing Self-employed individuals. Online filing   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Online filing Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Online filing 65 or older. Online filing   You are considered to be age 65 on the day before your 65th birthday. Online filing For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Online filing Residents of U. Online filing S. Online filing possessions. Online filing   If you are (or were) a bona fide resident of a U. Online filing S. Online filing possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Online filing S. Online filing Possession. Online filing See the instructions for the form for more information. Online filing When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Online filing If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Online filing In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Online filing When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Online filing — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Online filing A tax return delivered by the U. Online filing S. Online filing mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Online filing See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Online filing Foreign wire transfers. Online filing   If you have a U. Online filing S. Online filing bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Online filing If you do not have a U. Online filing S. Online filing bank account, ask if your financial institution has a U. Online filing S. Online filing affiliate that can help you make same-day wire transfers. Online filing   For more information, visit www. Online filing eftps. Online filing gov. Online filing Extensions You can get an extension of time to file your return. Online filing In some circumstances, you also can get an extension of time to file and pay any tax due. Online filing However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Online filing This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Online filing If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Online filing Automatic 2-month extension. Online filing   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Online filing S. Online filing citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Online filing   If you use a calendar year, the regular due date of your return is April 15. Online filing Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Online filing Married taxpayers. Online filing   If you file a joint return, either you or your spouse can qualify for the automatic extension. Online filing If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Online filing How to get the extension. Online filing   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Online filing Automatic 6-month extension. Online filing   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Online filing To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Online filing For more information about filing electronically, see E-file options , later. Online filing   The form must show your properly estimated tax liability based on the information available to you. Online filing    You may not be eligible. Online filing You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Online filing E-file options. Online filing    You can use e-file to get an extension of time to file. Online filing You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Online filing   First, complete Form 4868 to use as a worksheet. Online filing If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Online filing    Then, do one of the following. Online filing E-file Form 4868. Online filing You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Online filing You will need to provide certain information from your tax return for 2012. Online filing If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Online filing If you e-file Form 4868, do not also send a paper Form 4868. Online filing E-file and pay by credit or debit card. Online filing You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Online filing You can do this by phone or over the Internet. Online filing If you do this, you do not file Form 4868. Online filing For more information, see the instructions for your tax return. Online filing When to file. Online filing   Generally, you must request the 6-month extension by the regular due date of your return. Online filing Previous 2-month extension. Online filing   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Online filing The 2-month period and the 6-month period start at the same time. Online filing You have to request the additional 4 months by the new due date allowed by the 2-month extension. Online filing   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Online filing You must make an accurate estimate of your tax based on the information available to you. Online filing If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Online filing You will owe interest on the unpaid amount from the original due date of the return. Online filing   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Online filing Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Online filing In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Online filing Additional extension of time for taxpayers out of the country. Online filing   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Online filing   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Online filing Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Online filing   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Online filing Extension of time to meet tests. Online filing   You generally cannot get an extension of more than 6 months. Online filing However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Online filing   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Online filing The tests, the exclusions, and the deduction are explained in chapter 4. Online filing   You should request an extension if all three of the following apply. Online filing You are a U. Online filing S. Online filing citizen or resident alien. Online filing You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Online filing Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Online filing   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Online filing However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Online filing How to get an extension. Online filing   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Online filing Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Online filing What if tests are not met. Online filing   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Online filing    You should make any request for an extension early, so that if it is denied you still can file your return on time. Online filing Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Online filing Return filed before test is met. Online filing   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Online filing S. Online filing and foreign sources and pay the tax on that income. Online filing If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Online filing Foreign Currency You must express the amounts you report on your U. Online filing S. Online filing tax return in U. Online filing S. Online filing dollars. Online filing If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Online filing S. Online filing dollars. Online filing How you do this depends on your functional currency. Online filing Your functional currency generally is the U. Online filing S. Online filing dollar unless you are required to use the currency of a foreign country. Online filing You must make all federal income tax determinations in your functional currency. Online filing The U. Online filing S. Online filing dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Online filing A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Online filing Even if you have a QBU, your functional currency is the dollar if any of the following apply. Online filing You conduct the business in U. Online filing S. Online filing dollars. Online filing The principal place of business is located in the United States. Online filing You choose to or are required to use the U. Online filing S. Online filing dollar as your functional currency. Online filing The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Online filing Make all income tax determinations in your functional currency. Online filing If your functional currency is the U. Online filing S. Online filing dollar, you must immediately translate into U. Online filing S. Online filing dollars all items of income, expense, etc. Online filing (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Online filing Use the exchange rate prevailing when you receive, pay, or accrue the item. Online filing If there is more than one exchange rate, use the one that most properly reflects your income. Online filing You can generally get exchange rates from banks and U. Online filing S. Online filing Embassies. Online filing If your functional currency is not the U. Online filing S. Online filing dollar, make all income tax determinations in your functional currency. Online filing At the end of the year, translate the results, such as income or loss, into U. Online filing S. Online filing dollars to report on your income tax return. Online filing Blocked Income You generally must report your foreign income in terms of U. Online filing S. Online filing dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Online filing S. Online filing dollars. Online filing If, because of restrictions in a foreign country, your income is not readily convertible into U. Online filing S. Online filing dollars or into other money or property that is readily convertible into U. Online filing S. Online filing dollars, your income is “blocked” or “deferrable” income. Online filing You can report this income in one of two ways: Report the income and pay your federal income tax with U. Online filing S. Online filing dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Online filing If you choose to postpone the reporting of the income, you must file an information return with your tax return. Online filing For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Online filing Rul. Online filing 74-351. Online filing ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Online filing You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Online filing You must report your income on your information return using the foreign currency in which you received that income. Online filing If you have blocked income from more than one foreign country, include a separate information return for each country. Online filing Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Online filing S. Online filing dollars or into other money or property that is convertible into U. Online filing S. Online filing currency. Online filing Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Online filing If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Online filing If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Online filing If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Online filing To apply for permission, file Form 3115, Application for Change in Accounting Method. Online filing You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Online filing See the instructions for Form 3115 for information on changing your accounting method. Online filing Fulbright Grant All income must be reported in U. Online filing S. Online filing dollars. Online filing In most cases, the tax also must be paid in U. Online filing S. Online filing dollars. Online filing If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Online filing S. Online filing tax that is based on the blocked income. Online filing Paying U. Online filing S. Online filing tax in foreign currency. Online filing   To qualify for this method of payment, you must prepare a statement that shows the following information. Online filing You were a Fulbright grantee and were paid in nonconvertible foreign currency. Online filing The total grant you received during the year and the amount you received in nonconvertible foreign currency. Online filing At least 70% of the grant was paid in nonconvertible foreign currency. Online filing The statement must be certified by the U. Online filing S. Online filing educational foundation or commission paying the grant or other person having control of grant payments to you. Online filing   You should prepare at least two copies of this statement. Online filing Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Online filing Figuring actual tax. Online filing   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Online filing If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Online filing   Adjusted gross income that is blocked income × Total U. Online filing S. Online filing tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Online filing A copy of the certified statement discussed earlier. Online filing A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Online filing S. Online filing dollars. Online filing The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Online filing Figuring estimated tax on nonconvertible foreign currency. Online filing   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Online filing   Adjusted gross income that is blocked income × Total estimated U. Online filing S. Online filing tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Online filing Deposit of foreign currency with disbursing officer. Online filing   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Online filing Estimated tax installments. Online filing   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Online filing See Estimated Tax , later. Online filing Deposit receipt. Online filing   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Online filing The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Online filing S. Online filing dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Online filing Keep the copy for your records. Online filing Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Online filing IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Online filing IRS computers quickly and automatically check for errors or other missing information. Online filing Even returns with a foreign address can be e-filed! How to e-file. Online filing   There are three ways you can e-file. Online filing Use your personal computer. Online filing Use a volunteer. Online filing Many programs offering free tax help can e-file your return. Online filing Use a tax professional. Online filing Most tax professionals can e-file your return. Online filing These methods are explained in detail in the instructions for your tax return. Online filing Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Online filing You claim the foreign earned income exclusion. Online filing You claim the foreign housing exclusion or deduction. Online filing You live in a foreign country. Online filing Instead, use one of the following special addresses. Online filing If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Online filing O. Online filing Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Online filing However, you should not file with the addresses listed above if you are a bona fide resident of the U. Online filing S. Online filing Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Online filing Resident of U. Online filing S. Online filing Virgin Islands (USVI). Online filing   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Online filing S. Online filing return. Online filing However, you must file a return with the USVI. Online filing    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Online filing Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Online filing   If you are a U. Online filing S. Online filing citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Online filing File the original return with the United States and file a signed copy of the U. Online filing S. Online filing return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Online filing   You must complete Form 8689, Allocation of Individual Income Tax to the U. Online filing S. Online filing Virgin Islands, and attach a copy to both your U. Online filing S. Online filing return and your USVI return. Online filing You should file your U. Online filing S. Online filing return with the address listed under Where To File. Online filing   See Publication 570, Tax Guide for Individuals With Income From U. Online filing S. Online filing Possessions, for information about filing Virgin Islands returns. Online filing Resident of Guam. Online filing   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Online filing    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Online filing O. Online filing Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Online filing S. Online filing citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Online filing Send your return to the address listed under Where To File. Online filing   See Publication 570 for information about filing Guam returns. Online filing Resident of the Commonwealth of the Northern Mariana Islands. Online filing   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Online filing    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Online filing O. Online filing Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Online filing S. Online filing citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Online filing Send your return to the address listed under Where To File. Online filing   See Publication 570 for information about filing Northern Mariana Islands returns. Online filing Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Online filing S. Online filing citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Online filing S. Online filing resident. Online filing This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Online filing If you make this choice, the following two rules apply. Online filing You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Online filing You must file a joint income tax return for the year you make the choice. Online filing This means that neither of you can claim under any tax treaty not to be a U. Online filing S. Online filing resident for a tax year for which the choice is in effect. Online filing You can file joint or separate returns in years after the year in which you make the choice. Online filing Example 1. Online filing Pat Smith, a U. Online filing S. Online filing citizen, is married to Norman, a nonresident alien. Online filing Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Online filing Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Online filing Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Online filing Example 2. Online filing When Bob and Sharon Williams got married, both were nonresident aliens. Online filing In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Online filing Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Online filing Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Online filing Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Online filing If you do not choose to treat your nonresident alien spouse as a U. Online filing S. Online filing resident, you may be able to use head of household filing status. Online filing To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Online filing For more information, see Publication 501. Online filing Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Online filing S. Online filing resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Online filing To get an SSN for a nonresident alien spouse, apply at an office of the U. Online filing S. Online filing Social Security Administration (SSA) or U. Online filing S. Online filing consulate. Online filing You must complete Form SS-5, Application for a Social Security Card, available at www. Online filing socialsecurity. Online filing gov or by calling 1-800-772-1213. Online filing You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Online filing If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Online filing 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. Online filing It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Online filing S. Online filing citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Online filing S. Online filing residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Online filing (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Online filing ) You generally make this choice when you file your joint return. Online filing However, you also can make the choice by filing a joint amended return on Form 1040X. Online filing Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Online filing If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Online filing You generally must file the amended joint return within 3 years from the date you filed your original U. Online filing S. Online filing income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Online filing Table 1–1. Online filing Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Online filing   • The revocation must be made by the due date for filing the tax return for that tax year. Online filing   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Online filing The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Online filing     • The name and address of any person who is revoking the choice for a deceased spouse. Online filing     • 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. Online filing   • 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 the last joint return was filed. Online filing Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Online filing   • If the surviving spouse is a U. Online filing S. Online filing citizen or resident alien 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. Online filing   • 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. Online filing Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Online filing Inadequate records   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. Online filing Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Online filing S. Online filing citizen or resident alien at any time during the later tax year. Online filing Example. Online filing Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Online filing They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Online filing On January 10, 2012, Dick became a nonresident alien. Online filing Judy had remained a nonresident alien. Online filing Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Online filing Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Online filing For 2013, both are treated as nonresident aliens. Online filing If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Online filing Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Online filing If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Online filing Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Online filing S. Online filing citizen or resident abroad as for a taxpayer in the United States. Online filing For current instructions on making estimated tax payments, see Form 1040-ES. Online filing If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Online filing Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Online filing (The return must cover all 12 months. Online filing ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Online filing See Publication 505 for more information. Online filing The first installment of estimated tax is due on April 15, 2014. Online filing Foreign earned income exclusion. Online filing   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Online filing In addition, you can reduce your income by your estimated foreign housing deduction. Online filing However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Online filing If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Online filing   For more information about figuring your estimated tax, see Publication 505. Online filing Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Online filing 1). Online filing   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Online filing 1. Online filing Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Online filing See the filing instructions at www. Online filing bsaefiling. Online filing fincen. Online filing treas. Online filing gov/main. Online filing html. Online filing   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Online filing You do not need to file the report if the assets are with a U. Online filing S. Online filing military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Online filing   More information about the filing of Form 114 can be found in the instructions for the form. Online filing FinCEN Form 105. Online filing   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Online filing Certain recipients of currency or monetary instruments also must file Form 105. Online filing   More information about the filing of Form 105 can be found in the instructions on the back of the form. Online filing Form 8938. Online filing   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Online filing The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Online filing Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Online filing S. Online filing person. Online filing   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Online filing   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Online filing Prev  Up  Next   Home   More Online Publications