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Review Tax Act 2010

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Review Tax Act 2010

Review tax act 2010 Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Review tax act 2010 , Students, teachers, and researchers. Review tax act 2010 A Accuracy-related penalties, Accuracy-related penalty. Review tax act 2010 Additional Medicare Tax, Additional Medicare Tax. Review tax act 2010 , Additional Medicare Tax. Review tax act 2010 Adoption credit Dual-status alien, Adoption credit. Review tax act 2010 Nonresident alien, Adoption credit. Review tax act 2010 Resident alien, Adoption credit. Review tax act 2010 Agricultural workers, Agricultural workers. Review tax act 2010 , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Review tax act 2010 Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Review tax act 2010 S. Review tax act 2010 possessions. Review tax act 2010 , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Review tax act 2010 Source rule, Pensions and Annuities Asset-use test, Asset-use test. Review tax act 2010 Assistance (see Tax help) Athletes, professional, Professional athletes. Review tax act 2010 Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Review tax act 2010 Beneficiary of estate or trust, Beneficiary of an estate or trust. Review tax act 2010 Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Review tax act 2010 Business operations, Business operations. Review tax act 2010 Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Review tax act 2010 S. Review tax act 2010 , Trade or Business in the United States Business-activities test, Business-activities test. Review tax act 2010 C Canada Commuters, Regular commuters from Canada or Mexico. Review tax act 2010 Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Review tax act 2010 Residents of, Residents of Mexico or Canada or U. Review tax act 2010 S. Review tax act 2010 nationals. Review tax act 2010 Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Review tax act 2010 Withholding tax, U. Review tax act 2010 S. Review tax act 2010 nationals or residents of Canada, Mexico, or South Korea. Review tax act 2010 Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Review tax act 2010 Central withholding agreements, Central withholding agreements. Review tax act 2010 Charitable contributions, Charitable contributions. Review tax act 2010 Child and dependent care credit Dual-status alien, Child and dependent care credit. Review tax act 2010 Nonresident alien, Child and dependent care credit. Review tax act 2010 Resident alien, Child and dependent care credit. Review tax act 2010 Child tax credit Resident alien, Child tax credit. Review tax act 2010 , Child tax credit. Review tax act 2010 , Child tax credit. Review tax act 2010 Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Review tax act 2010 Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Review tax act 2010 Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Review tax act 2010 Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Review tax act 2010 Resident alien, Credit for the elderly or the disabled. Review tax act 2010 Credits against tax Child and dependent care credit, Child and dependent care credit. Review tax act 2010 , Child and dependent care credit. Review tax act 2010 Child tax credit, Child tax credit. Review tax act 2010 , Child tax credit. Review tax act 2010 , Child tax credit. Review tax act 2010 Credit for the elderly or the disabled, 6) Tax credits. Review tax act 2010 Dual-status alien, Credits Earned income credit, Earned income credit. Review tax act 2010 , 6) Tax credits. Review tax act 2010 Education credits, Education credits. Review tax act 2010 , Education credits. Review tax act 2010 , 6) Tax credits. Review tax act 2010 Excess social security tax withheld, Excess social security tax withheld. Review tax act 2010 Foreign tax credit, Foreign tax credit. Review tax act 2010 , Foreign tax credit. Review tax act 2010 Hope credit, Education credits. Review tax act 2010 , Education credits. Review tax act 2010 Lifetime learning credit, Education credits. Review tax act 2010 , Education credits. Review tax act 2010 Retirement savings contributions, Retirement savings contributions credit. Review tax act 2010 , Retirement savings contributions credit. Review tax act 2010 , Retirement savings contributions credit. Review tax act 2010 Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Review tax act 2010 Tax withheld at source, Tax withheld at the source. Review tax act 2010 Tax withheld on partnership income, Tax withheld on partnership income. Review tax act 2010 Withholding from wages, Withholding from wages. Review tax act 2010 Crew members Alien status, Crew members. Review tax act 2010 Compensation, Crew members. Review tax act 2010 Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Review tax act 2010 Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Review tax act 2010 Depreciable property, Depreciable property. Review tax act 2010 Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Review tax act 2010 Dividends, U. Review tax act 2010 S. Review tax act 2010 source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Review tax act 2010 Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Review tax act 2010 Earned income credit, 6) Tax credits. Review tax act 2010 Education credit, 6) Tax credits. Review tax act 2010 Exemptions, 2) Exemptions. Review tax act 2010 Foreign tax credit, Foreign tax credit. Review tax act 2010 Forms to file, Forms To File Head of household. Review tax act 2010 , 3) Head of household. Review tax act 2010 Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Review tax act 2010 Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Review tax act 2010 Tax rates, 5) Tax rates. Review tax act 2010 When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Review tax act 2010 Nonresident alien, Earned income credit. Review tax act 2010 Resident alien, Earned income credit. Review tax act 2010 Education credits Dual-status alien, 6) Tax credits. Review tax act 2010 Nonresident alien, Education credits. Review tax act 2010 Resident alien, Education credits. Review tax act 2010 Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Review tax act 2010 Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Review tax act 2010 Employees of international organizations, Employees of international organizations. Review tax act 2010 Employees, household, Household employees. Review tax act 2010 Employees, withholding exemption under tax treaty, Employees and independent contractors. Review tax act 2010 Employer identification number, Employer identification number (EIN). Review tax act 2010 Estate, beneficiary, Beneficiary of an estate or trust. Review tax act 2010 Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Review tax act 2010 Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Review tax act 2010 Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Review tax act 2010 Compensation from a foreign employer, Students and exchange visitors. Review tax act 2010 Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Review tax act 2010 Treaty income, Income affected by treaties. Review tax act 2010 , Treaty Income Exempt individual, Exempt individual. Review tax act 2010 Exemption from withholding Employees, Employees and independent contractors. Review tax act 2010 Independent contractors, Employees and independent contractors. Review tax act 2010 Students, teachers, and researchers, Students, teachers, and researchers. Review tax act 2010 Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Review tax act 2010 Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Review tax act 2010 S. Review tax act 2010 nationals. Review tax act 2010 Residents of South Korea, Residents of South Korea. Review tax act 2010 U. Review tax act 2010 S. Review tax act 2010 nationals, Residents of Mexico or Canada or U. Review tax act 2010 S. Review tax act 2010 nationals. Review tax act 2010 Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Review tax act 2010 Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Review tax act 2010 Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Review tax act 2010 Nonresident alien, Figuring Your Tax U. Review tax act 2010 S. Review tax act 2010 Virgin Islands, Aliens from the U. Review tax act 2010 S. Review tax act 2010 Virgin Islands. Review tax act 2010 Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Review tax act 2010 Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Review tax act 2010 , Foreign employer. Review tax act 2010 Foreign government employees Alien status, Foreign government-related individuals. Review tax act 2010 Exempt from U. Review tax act 2010 S. Review tax act 2010 tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Review tax act 2010 S. Review tax act 2010 tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Review tax act 2010 Foreign tax credit Dual-status alien, Foreign tax credit. Review tax act 2010 Nonresident alien, Foreign tax credit. Review tax act 2010 Resident alien, Foreign tax credit. Review tax act 2010 Forms, Form 8843. Review tax act 2010 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Review tax act 2010 , Foreign tax credit. Review tax act 2010 , Foreign tax credit. Review tax act 2010 2063, Form 2063 2106, Deductible travel expenses. Review tax act 2010 2210, Penalty for failure to pay estimated income tax. Review tax act 2010 3903, Moving expenses. Review tax act 2010 4563, Residents of American Samoa. Review tax act 2010 4790 (see FinCEN 105) 6251, Alternative minimum tax. Review tax act 2010 8233, Employees and independent contractors. Review tax act 2010 8275, Disclosure statement. Review tax act 2010 8288, Credit for tax withheld. Review tax act 2010 8288-A, Credit for tax withheld. Review tax act 2010 8288-B, Withholding certificates. Review tax act 2010 8801, Credit for prior year minimum tax. Review tax act 2010 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Review tax act 2010 8843, Form 8843. Review tax act 2010 8854, Reporting requirements. Review tax act 2010 FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Review tax act 2010 W-7, Individual taxpayer identification number (ITIN). Review tax act 2010 W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Review tax act 2010 G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Review tax act 2010 Resident alien, Head of household. Review tax act 2010 Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Review tax act 2010 I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Review tax act 2010 Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Review tax act 2010 Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Review tax act 2010 S. Review tax act 2010 sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Review tax act 2010 Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Review tax act 2010 Exemptions for spouse and dependents, Students and business apprentices from India. Review tax act 2010 Standard deduction, Students and business apprentices from India. Review tax act 2010 Withholding allowances, Students and business apprentices from India. Review tax act 2010 Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Review tax act 2010 Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Review tax act 2010 Intangible property, Intangible property. Review tax act 2010 Interest Portfolio, Portfolio interest. Review tax act 2010 , Interest that does not qualify as portfolio interest. Review tax act 2010 Interest income Contingent, Contingent interest. Review tax act 2010 Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Review tax act 2010 Exempt from U. Review tax act 2010 S. Review tax act 2010 tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Review tax act 2010 Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Review tax act 2010 K Korea, South Exemptions, Residents of South Korea. Review tax act 2010 , Exemptions Married filing separately, Married nonresident alien. Review tax act 2010 Qualifying widow filing status, Qualifying widow(er). Review tax act 2010 Withholding tax, U. Review tax act 2010 S. Review tax act 2010 nationals or residents of Canada, Mexico, or South Korea. Review tax act 2010 L Last year of residency, Last Year of Residency Long-term U. Review tax act 2010 S. Review tax act 2010 resident Defined, Long-term resident defined. Review tax act 2010 Expatriation tax, Long-term resident defined. Review tax act 2010 Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Review tax act 2010 Of nonresident aliens, Losses. Review tax act 2010 Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Review tax act 2010 Resident alien, Married filing jointly. Review tax act 2010 Medical condition, Medical condition. Review tax act 2010 Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Review tax act 2010 Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Review tax act 2010 Residents of, Residents of Mexico or Canada or U. Review tax act 2010 S. Review tax act 2010 nationals. Review tax act 2010 Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Review tax act 2010 Withholding tax, U. Review tax act 2010 S. Review tax act 2010 nationals or residents of Canada, Mexico, or South Korea. Review tax act 2010 Miscellaneous deductions, Job expenses and other miscellaneous deductions. Review tax act 2010 Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Review tax act 2010 Multi-level marketing, Multi-level marketing. Review tax act 2010 , Multi-level marketing. Review tax act 2010 Municipal bonds, State and local government obligations. Review tax act 2010 N National of the United States, Qualifying widow(er). Review tax act 2010 , 5) Tax rates. Review tax act 2010 , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Review tax act 2010 Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Review tax act 2010 Business expenses, Ordinary and necessary business expenses. Review tax act 2010 Casualty and theft losses, Casualty and theft losses. Review tax act 2010 Charitable contributions, Charitable contributions. Review tax act 2010 Child care credit, Child and dependent care credit. Review tax act 2010 Credit for excess social security tax withheld, Excess social security tax withheld. Review tax act 2010 Credit for income tax withheld, Withholding from wages. Review tax act 2010 Credit for prior year minimum tax, Credit for prior year minimum tax. Review tax act 2010 Defined, Nonresident Aliens Earned income credit, Earned income credit. Review tax act 2010 Education credits, Education credits. Review tax act 2010 Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Review tax act 2010 Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Review tax act 2010 How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Review tax act 2010 Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Review tax act 2010 Losses, Losses. Review tax act 2010 Married filing jointly, Married nonresident alien. Review tax act 2010 Miscellaneous deductions, Job expenses and other miscellaneous deductions. Review tax act 2010 Moving expenses, Moving expenses. Review tax act 2010 Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Review tax act 2010 Standard deduction, Standard deduction. Review tax act 2010 State and local income taxes, State and local income taxes. Review tax act 2010 Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Review tax act 2010 Tax withheld at source, Tax withheld at the source. Review tax act 2010 Travel expenses, Travel expenses. Review tax act 2010 Withholding from partnership income, Tax withheld on partnership income. Review tax act 2010 Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Review tax act 2010 Registered, Obligations in registered form. Review tax act 2010 Original issue discount, Original issue discount (OID). Review tax act 2010 P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Review tax act 2010 Payment against U. Review tax act 2010 S. Review tax act 2010 tax, Payments Tax withheld at the source, Tax withheld at the source. Review tax act 2010 Withholding from wages, Tax Withheld Penalties, Penalties. Review tax act 2010 , Penalties Accuracy-related, Accuracy-related penalty. Review tax act 2010 Failure to file, Filing late. Review tax act 2010 Failure to pay, Paying tax late. Review tax act 2010 Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Review tax act 2010 Fraud, Fraud. Review tax act 2010 Frivolous tax submission, Frivolous tax submission. Review tax act 2010 Negligence, Negligence or disregard. Review tax act 2010 Substantial understatement of income tax, Substantial understatement of income tax. Review tax act 2010 Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Review tax act 2010 Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Review tax act 2010 Pensions, Pensions. Review tax act 2010 Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Review tax act 2010 Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Review tax act 2010 S. Review tax act 2010 business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Review tax act 2010 , Interest that does not qualify as portfolio interest. Review tax act 2010 Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Review tax act 2010 Property Depreciable, Depreciable property. Review tax act 2010 Intangible, Intangible property. Review tax act 2010 Inventory, Inventory property. Review tax act 2010 Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Review tax act 2010 Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Review tax act 2010 S. Review tax act 2010 possessions. Review tax act 2010 , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Review tax act 2010 Q Qualified investment entity Distributions paid by, Qualified investment entities. Review tax act 2010 R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Review tax act 2010 Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Review tax act 2010 Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Review tax act 2010 S. Review tax act 2010 real property interest, U. Review tax act 2010 S. Review tax act 2010 real property interest. Review tax act 2010 Real property income, Real property income. Review tax act 2010 Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Review tax act 2010 Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Review tax act 2010 , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Review tax act 2010 Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Review tax act 2010 , Child tax credit. Review tax act 2010 , Child tax credit. Review tax act 2010 Defined, Resident Aliens Education credits, Education credits. Review tax act 2010 Head of household, Head of household. Review tax act 2010 Married filing jointly, Married filing jointly. Review tax act 2010 Qualifying widow(er), Qualifying widow(er). Review tax act 2010 Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Review tax act 2010 Nonresident alien, Retirement savings contributions credit. Review tax act 2010 Resident alien, Retirement savings contributions credit. Review tax act 2010 Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Review tax act 2010 Where to get, Where to get a sailing or departure permit. Review tax act 2010 Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Review tax act 2010 Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Review tax act 2010 Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Review tax act 2010 Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Review tax act 2010 Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Review tax act 2010 Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Review tax act 2010 Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Review tax act 2010 State and local income taxes, State and local income taxes. Review tax act 2010 Stocks, trading in, Trading in stocks, securities, and commodities. Review tax act 2010 Student loan interest expense, Student loan interest expense. Review tax act 2010 Students Alien status, Students. Review tax act 2010 Engaged in U. Review tax act 2010 S. Review tax act 2010 business, Students and trainees. Review tax act 2010 Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Review tax act 2010 Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Review tax act 2010 , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Review tax act 2010 , Students and business apprentices from India. Review tax act 2010 , Students and business apprentices from India. Review tax act 2010 , Students and business apprentices from India. Review tax act 2010 Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Review tax act 2010 , Tax home. Review tax act 2010 Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Review tax act 2010 Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Review tax act 2010 Income affected by, Income affected by treaties. Review tax act 2010 Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Review tax act 2010 Teachers Alien status, Teachers and trainees. Review tax act 2010 Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Review tax act 2010 , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Review tax act 2010 S. Review tax act 2010 , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Review tax act 2010 Business operations, Business operations. Review tax act 2010 Income from U. Review tax act 2010 S. Review tax act 2010 sources, Effectively Connected Income Partnerships, Partnerships. Review tax act 2010 Personal services, Personal Services Students and trainees, Students and trainees. Review tax act 2010 Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Review tax act 2010 Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Review tax act 2010 Trainees, Teachers and trainees. Review tax act 2010 , Students and trainees. Review tax act 2010 Transportation income Connected with U. Review tax act 2010 S. Review tax act 2010 business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Review tax act 2010 Travel expenses, Travel expenses. Review tax act 2010 Treaties, income affected by, Income affected by treaties. Review tax act 2010 Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Review tax act 2010 TTY/TDD information, How To Get Tax Help U U. Review tax act 2010 S Virgin Islands, residents of Withholding on wages, Residents of the U. Review tax act 2010 S. Review tax act 2010 Virgin Islands. Review tax act 2010 U. Review tax act 2010 S. Review tax act 2010 national, Qualifying widow(er). Review tax act 2010 , 5) Tax rates. Review tax act 2010 , Withholding on Wages U. Review tax act 2010 S. Review tax act 2010 real property holding corporation, U. Review tax act 2010 S. Review tax act 2010 real property holding corporation. Review tax act 2010 U. Review tax act 2010 S. Review tax act 2010 real property interest, U. Review tax act 2010 S. Review tax act 2010 real property interest. Review tax act 2010 U. Review tax act 2010 S. Review tax act 2010 tax-exempt income, expenses allocable to, Expenses allocable to U. Review tax act 2010 S. Review tax act 2010 tax-exempt income. Review tax act 2010 U. Review tax act 2010 S. Review tax act 2010 Virgin Islands, residents of Where to file, Aliens from the U. Review tax act 2010 S. Review tax act 2010 Virgin Islands. Review tax act 2010 W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Review tax act 2010 When to file, When To File, When to file for deductions and credits. Review tax act 2010 Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Review tax act 2010 Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Review tax act 2010 Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Review tax act 2010 Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Review tax act 2010 S. Review tax act 2010 nationals or residents of Canada, Mexico, or South Korea. Review tax act 2010 Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Review tax act 2010 S. Review tax act 2010 nationals, U. Review tax act 2010 S. Review tax act 2010 nationals or residents of Canada, Mexico, or South Korea. Review tax act 2010 U. Review tax act 2010 S. Review tax act 2010 Virgin Islands, residents of, Residents of the U. Review tax act 2010 S. Review tax act 2010 Virgin Islands. 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IRS Advancing E-file Study Key Messages

*Since the publication of Advancing E-file Study Phase 1 and Phase 2, Congress has enacted a law that requires many tax preparers and tax firms to use IRS e-file for individual, trust and estate returns. Starting January 1, 2011, preparers or their firms that anticipate filing 100 or more returns must use e-file. Starting January 1, 2012, preparers or their firms that anticipate filing 11 or more returns must use e-file.

The Advancing E-file Study Phase 1 Report
The Advancing E-file Study Phase 1 Report reflects a major effort to synthesize and analyze all substantial data on the IRS e-file program in one document to help the IRS validate and launch future studies, research, and other activities to meet the goal set by Congress that 80% of individual Federal income tax returns be filed electronically.

Key Findings from the Phase 1 report included:

  • There is no silver bullet. An advancing e-file strategy must take into consideration many complex factors, and there is no quick fix or any single option approach for the IRS to convert remaining paper filers.
  • The IRS cannot meet the goal without help. The multifaceted landscape of the US tax system requires that the IRS rely on strong partnerships with third party partners, stakeholders, and Congress to advance e-file.
  • Technology is secondary to motivating behavior. Even the most innovative technology will not help the IRS achieve the 80% e-file goal unless it is grounded in a thorough understanding of the intricacies of filer behavior — their motivators, concerns, and relative positions on the technology adoption curve.

IRS Advancing e-File Study Phase 1 Executive Summary

IRS Advancing e-File Study Phase 1 Report

The Advancing E-file Study Phase 2 Report
With the Advancing E-file Study Phase 2 Report, the IRS has taken the second step toward defining a strategy and set of options to achieve the 80% e-file goal.

Key findings from the Phase 2 report include:

  • Few of the AES2 Options will produce a significant gain in e-file adoption.
  • Substantial investments in technology, management, and organizational capability are required for the IRS to assume new roles in tax preparation and submission.
  • Efforts to advance e-file must consider the entire tax return preparation and submission experience and evaluate changes in the tax landscape.

IRS Advancing e-File Study Phase 2 Executive Summary

IRS Advancing e-File Study Phase 2 Report


Page Last Reviewed or Updated: 30-Sep-2013

The Review Tax Act 2010

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