Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

State Tax Efile

Can I Still File My 2010 Taxes Online1040nr Online FilingH&r Block At Home FreeHow To Amend Tax Return1040ez 2013 FormH&r Block Amended ReturnHow To File A 1040xState Income Tax Form2009 State Tax FormsE File 2010 Tax ReturnI Need Tax Instruction Booklet For 1040ez2010 Federal Tax Forms InstructionsIrs Tax Forms 1040ezFree Site To File State Taxes1040ez Instructions 2010Irs Amended Return FormFilling Out 1040x2010 New Car Tax CreditHow Can I Amend My Tax ReturnTurbo State Tax FreeIrs Free File2010 1040ez Tax FormFree Turbo Tax For Military2012 Tax Return InstructionsFiling Form 1040x ElectronicallyWhere To File Your State Taxes For FreeForm 1040ez Instructions 20131040ez Free Online FileWhere To Mail 1040xFile 1040ez OnlineFile Amended Tax Return OnlineIt 1040xHow To File A Tax ExtensionAmendmentsCan I File 1040nr OnlineFree Online 2012 Tax ReturnFree Tax FormsHandr Block Free File1040formAmend My Taxes Free Online

State Tax Efile

State tax efile 3. State tax efile   Reporting Rental Income, Expenses, and Losses Table of Contents Which Forms To UseSchedule E (Form 1040) Schedule C (Form 1040), Profit or Loss From Business Qualified Joint Venture Limits on Rental LossesAt-Risk Rules Passive Activity Limits Casualties and Thefts Example Figuring the net income or loss for a residential rental activity may involve more than just listing the income and deductions on Schedule E (Form 1040). State tax efile There are activities which do not qualify to use Schedule E, such as when the activity is not engaged in to make a profit or when you provide substantial services in conjunction with the property. State tax efile There are also the limitations which may need to be applied if you have a net loss on Schedule E. State tax efile There are two: (1) the limitation based on the amount of investment you have at risk in your rental activity, and (2) the special limits imposed on passive activities. State tax efile You may also have a gain or loss related to your rental property from a casualty or theft. State tax efile This is considered separately from the income and expense information you report on Schedule E. State tax efile Which Forms To Use The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). State tax efile However, do not use that schedule to report a not-for-profit activity. State tax efile See Not Rented for Profit , in chapter 4. State tax efile There are also other rental situations in which forms other than Schedule E would be used. State tax efile Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. State tax efile , you normally report your rental income and expenses on Schedule E, Part I. State tax efile List your total income, expenses, and depreciation for each rental property. State tax efile Be sure to enter the number of fair rental and personal use days on line 2. State tax efile If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. State tax efile Complete lines 1 and 2 for each property. State tax efile However, fill in lines 23a through 26 on only one Schedule E. State tax efile On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. State tax efile To find out if you need to attach Form 4562, see Form 4562 , later. State tax efile If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. State tax efile Form 6198, At-Risk Limitations. State tax efile See At-Risk Rules , later. State tax efile Also see Publication 925. State tax efile Form 8582, Passive Activity Loss Limitations. State tax efile See Passive Activity Limits , later. State tax efile Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. State tax efile If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. State tax efile Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). State tax efile Form 4562. State tax efile   You must complete and attach Form 4562 for rental activities only if you are claiming: Depreciation, including the special depreciation allowance, on property placed in service during 2013; Depreciation on listed property (such as a car), regardless of when it was placed in service; or Any other car expenses, including the standard mileage rate or lease expenses. State tax efile Otherwise, figure your depreciation on your own worksheet. State tax efile You do not have to attach these computations to your return, but you should keep them in your records for future reference. State tax efile   See Publication 946 for information on preparing Form 4562. State tax efile Schedule C (Form 1040), Profit or Loss From Business Generally, Schedule C is used when you provide substantial services in conjunction with the property or the rental is part of a trade or business as a real estate dealer. State tax efile Providing substantial services. State tax efile   If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, you report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. State tax efile Use Form 1065, U. State tax efile S. State tax efile Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). State tax efile Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. State tax efile For information, see Publication 334, Tax Guide for Small Business. State tax efile Also, you may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. State tax efile For a discussion of “substantial services,” see Real Estate Rents in Publication 334, chapter 5. State tax efile Qualified Joint Venture If you and your spouse each materially participate (see Material participation under Passive Activity Limits, later) as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. State tax efile This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. State tax efile If you make this election, you must report rental real estate income on Schedule E (or Schedule C if you provide substantial services). State tax efile You will not be required to file Form 1065 for any year the election is in effect. State tax efile Rental real estate income generally is not included in net earnings from self-employment subject to self-employment tax and generally is subject to the passive activity limits. State tax efile If you and your spouse filed a Form 1065 for the year prior to the election, the partnership terminates at the end of the tax year immediately preceding the year the election takes effect. State tax efile For more information on qualified joint ventures, go to IRS. State tax efile gov and enter “qualified joint venture” in the search box. State tax efile Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. State tax efile You must consider these rules in the order shown below. State tax efile Both are discussed in this section. State tax efile At-risk rules. State tax efile These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. State tax efile This applies only if the real property was placed in service after 1986. State tax efile Passive activity limits. State tax efile Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. State tax efile However, there are exceptions. State tax efile At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. State tax efile Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. State tax efile In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. State tax efile You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. State tax efile Any loss that is disallowed because of the at-risk limits is treated as a deduction from the same activity in the next tax year. State tax efile See Publication 925 for a discussion of the at-risk rules. State tax efile Form 6198. State tax efile   If you are subject to the at-risk rules, file Form 6198, At-Risk Limitations, with your tax return. State tax efile Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. State tax efile For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. State tax efile For a discussion of activities that are not considered rental activities, see Rental Activities in Publication 925. State tax efile Deductions or losses from passive activities are limited. State tax efile You generally cannot offset income, other than passive income, with losses from passive activities. State tax efile Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. State tax efile Any excess loss or credit is carried forward to the next tax year. State tax efile Exceptions to the rules for figuring passive activity limits for personal use of a dwelling unit and for rental real estate with active participation are discussed later. State tax efile For a detailed discussion of these rules, see Publication 925. State tax efile Real estate professionals. State tax efile   If you are a real estate professional, complete line 43 of Schedule E. State tax efile      You qualify as a real estate professional for the tax year if you meet both of the following requirements. State tax efile More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate. State tax efile You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate. State tax efile If you qualify as a real estate professional, rental real estate activities in which you materially participated are not passive activities. State tax efile For purposes of determining whether you materially participated in your rental real estate activities, each interest in rental real estate is a separate activity unless you elect to treat all your interests in rental real estate as one activity. State tax efile   Do not count personal services you perform as an employee in real property trades or businesses unless you are a 5% owner of your employer. State tax efile You are a 5% owner if you own (or are considered to own) more than 5% of your employer's outstanding stock, or capital or profits interest. State tax efile   Do not count your spouse's personal services to determine whether you met the requirements listed earlier to qualify as a real estate professional. State tax efile However, you can count your spouse's participation in an activity in determining if you materially participated. State tax efile Real property trades or businesses. State tax efile   A real property trade or business is a trade or business that does any of the following with real property. State tax efile Develops or redevelops it. State tax efile Constructs or reconstructs it. State tax efile Acquires it. State tax efile Converts it. State tax efile Rents or leases it. State tax efile Operates or manages it. State tax efile Brokers it. State tax efile Choice to treat all interests as one activity. State tax efile   If you were a real estate professional and had more than one rental real estate interest during the year, you can choose to treat all the interests as one activity. State tax efile You can make this choice for any year that you qualify as a real estate professional. State tax efile If you forgo making the choice for one year, you can still make it for a later year. State tax efile   If you make the choice, it is binding for the tax year you make it and for any later year that you are a real estate professional. State tax efile This is true even if you are not a real estate professional in any intervening year. State tax efile (For that year, the exception for real estate professionals will not apply in determining whether your activity is subject to the passive activity rules. State tax efile )   See the Instructions for Schedule E for information about making this choice. State tax efile Material participation. State tax efile   Generally, you materially participated in an activity for the tax year if you were involved in its operations on a regular, continuous, and substantial basis during the year. State tax efile For details, see Publication 925 or the Instructions for Schedule C. State tax efile Participating spouse. State tax efile   If you are married, determine whether you materially participated in an activity by also counting any participation in the activity by your spouse during the year. State tax efile Do this even if your spouse owns no interest in the activity or files a separate return for the year. State tax efile Form 8582. State tax efile    You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. State tax efile See Form 8582 not required , later in this chapter, to determine if you must complete Form 8582. State tax efile   If you are required to complete Form 8582 and are also subject to the at-risk rules, include the amount from Form 6198, line 21 (deductible loss) in column (b) of Form 8582, Worksheet 1 or 3, as required. State tax efile Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. State tax efile Instead, follow the rules explained in chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). State tax efile Exception for Rental Real Estate With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. State tax efile This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. State tax efile Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. State tax efile Example. State tax efile Jane is single and has $40,000 in wages, $2,000 of passive income from a limited partnership, and $3,500 of passive loss from a rental real estate activity in which she actively participated. State tax efile $2,000 of Jane's $3,500 loss offsets her passive income. State tax efile The remaining $1,500 loss can be deducted from her $40,000 wages. State tax efile The special allowance is not available if you were married, lived with your spouse at any time during the year, and are filing a separate return. State tax efile Active participation. State tax efile   You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. State tax efile Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and other similar decisions. State tax efile Example. State tax efile Mike is single and had the following income and losses during the tax year:   Salary $42,300     Dividends 300     Interest 1,400     Rental loss (4,000)   The rental loss was from the rental of a house Mike owned. State tax efile Mike had advertised and rented the house to the current tenant himself. State tax efile He also collected the rents, which usually came by mail. State tax efile All repairs were either made or contracted out by Mike. State tax efile Although the rental loss is from a passive activity, because Mike actively participated in the rental property management he can use the entire $4,000 loss to offset his other income. State tax efile Maximum special allowance. State tax efile   The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. State tax efile   If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. State tax efile If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. State tax efile   Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. State tax efile Modified adjusted gross income (MAGI). State tax efile   This is your adjusted gross income from Form 1040, U. State tax efile S. State tax efile Individual Income Tax Return, line 38, or Form 1040NR, U. State tax efile S. State tax efile Nonresident Alien Income Tax Return, line 37, figured without taking into account: The taxable amount of social security or equivalent tier 1 railroad retirement benefits, The deductible contributions to traditional individual retirement accounts (IRAs) and section 501(c)(18) pension plans, The exclusion from income of interest from Series EE and I U. State tax efile S. State tax efile savings bonds used to pay higher educational expenses, The exclusion of amounts received under an employer's adoption assistance program, Any passive activity income or loss included on Form 8582, Any rental real estate loss allowed to real estate professionals, Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the Instructions for Form 8582), The deduction allowed for one-half of self-employment tax, The deduction allowed for interest paid on student loans, The deduction for qualified tuition and related fees, and The domestic production activities deduction (see the Instructions for Form 8903). State tax efile Form 8582 not required. State tax efile   Do not complete Form 8582 if you meet all of the following conditions. State tax efile Your only passive activities were rental real estate activities in which you actively participated. State tax efile Your overall net loss from these activities is $25,000 or less ($12,500 or less if married filing separately and you lived apart from your spouse all year). State tax efile If married filing separately, you lived apart from your spouse all year. State tax efile You have no prior year unallowed losses from these (or any other passive) activities. State tax efile You have no current or prior year unallowed credits from passive activities. State tax efile Your MAGI is $100,000 or less ($50,000 or less if married filing separately and you lived apart from your spouse all year). State tax efile You do not hold any interest in a rental real estate activity as a limited partner or as a beneficiary of an estate or a trust. State tax efile   If you meet all of the conditions listed above, your rental real estate activities are not limited by the passive activity rules and you do not have to complete Form 8582. State tax efile On lines 23a through 23e of your Schedule E, enter the applicable amounts. State tax efile Casualties and Thefts As a result of a casualty or theft, you may have a loss related to your rental property. State tax efile You may be able to deduct the loss on your income tax return. State tax efile Casualty. State tax efile   This is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. State tax efile Such events include a storm, fire, or earthquake. State tax efile Theft. State tax efile   This is defined as the unlawful taking and removing of your money or property with the intent to deprive you of it. State tax efile Gain from casualty or theft. State tax efile   It is also possible to have a gain from a casualty or theft if you receive money, including insurance, that is more than your adjusted basis in the property. State tax efile Generally, you must report this gain. State tax efile However, under certain circumstances, you may defer paying tax by choosing to postpone reporting the gain. State tax efile To do this, you generally must buy replacement property within 2 years after the close of the first tax year in which any part of your gain is realized. State tax efile In certain circumstances, the replacement period can be greater than 2 years; see Replacement Period in Publication 547 for more information. State tax efile The cost of the replacement property must be equal to or more than the net insurance or other payment you received. State tax efile More information. State tax efile   For information on business and nonbusiness casualty and theft losses, see Publication 547. State tax efile How to report. State tax efile    If you had a casualty or theft that involved property used in your rental activity, figure the net gain or loss in Section B of Form 4684, Casualties and Thefts. State tax efile Follow the Instructions for Form 4684 for where to carry your net gain or loss. State tax efile Example In February 2008, Marie Pfister bought a rental house for $135,000 (house $120,000 and land $15,000) and immediately began renting it out. State tax efile In 2013, she rented it all 12 months for a monthly rental fee of $1,125. State tax efile In addition to her rental income of $13,500 (12 x $1,125), Marie had the following expenses. State tax efile Mortgage interest $8,000 Fire insurance (1-year policy) 250 Miscellaneous repairs 400 Real estate taxes imposed and paid 500 Maintenance 200 Marie depreciates the residential rental property under MACRS GDS. State tax efile This means using the straight line method over a recovery period of 27. State tax efile 5 years. State tax efile She uses Table 2-2d to find her depreciation percentage. State tax efile Because she placed the property in service in February 2008, she continues to use that row of Table 2-2d. State tax efile For year 6, the rate is 3. State tax efile 636%. State tax efile Marie figures her net rental income or loss for the house as follows: Total rental income received  ($1,125 × 12) $13,500 Minus: Expenses     Mortgage interest $8,000   Fire insurance 250   Miscellaneous repairs 400   Real estate taxes 500   Maintenance 200   Total expenses 9,350 Balance $4,150 Minus: Depreciation ($120,000 x 3. State tax efile 636%) 4,363 Net rental (loss) for house ($213)       Marie had a net loss for the year. State tax efile Because she actively participated in her passive rental real estate activity and her loss was less than $25,000, she can deduct the loss on her return. State tax efile Marie also meets all of the requirements for not having to file Form 8582. State tax efile She uses Schedule E, Part I, to report her rental income and expenses. State tax efile She enters her income, expenses, and depreciation for the house in the column for Property A and enters her loss on line 22. State tax efile Form 4562 is not required. State tax efile Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

If You Send Us Information Online

Our website offers the opportunity to ask questions, request information, or to obtain other services. Use of these options is voluntary. By furnishing the requested information, you are deemed to have consented to use of your data. We will use the information you provide only for the reasons you provided it.

To enable us to respond to your requests, you may need to provide personal or tax information. Please read the supplemental Privacy statements that appear and know that whenever we request such information, it will be used only for the purposes you provide it.

Your personal information will not be retained any longer than is necessary to provide the service. Your personal information will not be sold or shared with any other party except as required by law. The information will be disposed of in accordance with National Archives' records management rules relating to the maintenance of electronic data.

The confidentiality of Internet transactions is not guaranteed. You must decide if you want to assume the risk that an unauthorized person may learn your e-mail address or other information you may provide as it is transmitted. Once received by IRS your information is secured.

We will not e-mail refund information, account data, tax data, or other personal information as part of our response to you. If you would like us to answer a question that requires this type of information, please call us toll-free, 1-800-829-1040. You may also visit How to Contact Us in order to locate a specific IRS office that is convenient to you.

Return to Privacy Policy page
Page Last Reviewed or Updated: 22-Apr-2013

The State Tax Efile

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