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Turbotax 2009 download free Publication 559 - Introductory Material Table of Contents Future Developments Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments affecting Publication 559, such as legislation enacted after we release it, go to www. Turbotax 2009 download free irs. Turbotax 2009 download free gov/pub559. Turbotax 2009 download free Reminders Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted. Turbotax 2009 download free Consistent treatment of estate and trust items. Turbotax 2009 download free  Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return. Turbotax 2009 download free Photographs of missing children. Turbotax 2009 download free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax 2009 download free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax 2009 download free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbotax 2009 download free Introduction This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). Turbotax 2009 download free It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent. Turbotax 2009 download free A comprehensive example of the decedent's final tax return, Form 1040, and estate's income tax return, Form 1041, are included in this publication. Turbotax 2009 download free The publication also explains how much money or property a taxpayer can give away during their lifetime or leave to their heirs at their death before any tax will be owed. Turbotax 2009 download free A discussion of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is included. Turbotax 2009 download free Also included in this publication are the following items: A checklist of the forms you may need and their due dates. Turbotax 2009 download free A worksheet to reconcile amounts reported in the decedent's name on information returns including Forms W-2, 1099-INT, 1099-DIV, etc. Turbotax 2009 download free The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. Turbotax 2009 download free Comments and suggestions. Turbotax 2009 download free   We welcome your comments about this publication and your suggestions for future editions. Turbotax 2009 download free   You can send us comments from http://www. Turbotax 2009 download free irs. Turbotax 2009 download free gov/formspubs. Turbotax 2009 download free Click on “More Information” and then on “Give us Feedback. Turbotax 2009 download free ” Or you can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. Turbotax 2009 download free NW, IR-6526, Washington, DC 20224. Turbotax 2009 download free Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Form (and Instructions) SS-4 Application for Employer Identification Number 56 Notice Concerning Fiduciary Relationship 1040 U. Turbotax 2009 download free S. Turbotax 2009 download free Individual Income Tax Return 1041 U. Turbotax 2009 download free S. Turbotax 2009 download free Income Tax Return for Estates and Trusts 706 United States Estate (and Generation-Skipping Transfer) Tax Return 709 United States Gift (and Generation-Skipping Transfer) Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer  See How To Get Tax Help near the end of this publication for information about getting publications and forms. Turbotax 2009 download free Also near the end of this publication is Table A, a checklist of forms and their due dates for the executor, administrator, or personal representative. Turbotax 2009 download free Prev  Up  Next   Home   More Online Publications

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Turbotax 2009 download free 1. Turbotax 2009 download free   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. Turbotax 2009 download free If you are both a nonresident and resident in the same year, you have a dual status. Turbotax 2009 download free Dual status is explained later. Turbotax 2009 download free Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. Turbotax 2009 download free 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. Turbotax 2009 download free Useful Items - You may want to see: Form (and Instructions) 1040 U. Turbotax 2009 download free S. Turbotax 2009 download free Individual Income Tax Return 1040A U. Turbotax 2009 download free S. Turbotax 2009 download free Individual Income Tax Return 1040NR U. Turbotax 2009 download free S. Turbotax 2009 download free 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. Turbotax 2009 download free Nonresident Aliens If you are an alien (not a U. Turbotax 2009 download free S. Turbotax 2009 download free citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. Turbotax 2009 download free 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). Turbotax 2009 download free Even if you do not meet either of these tests, you may be able to choose to be treated as a U. Turbotax 2009 download free S. Turbotax 2009 download free resident for part of the year. Turbotax 2009 download free See First-Year Choice under Dual-Status Aliens, later. Turbotax 2009 download free 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. Turbotax 2009 download free (However, see Dual-Status Aliens , later. Turbotax 2009 download free ) This is known as the “green card” test. Turbotax 2009 download free 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. Turbotax 2009 download free You generally have this status if the U. Turbotax 2009 download free S. Turbotax 2009 download free Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. Turbotax 2009 download free ” 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. Turbotax 2009 download free Resident status taken away. Turbotax 2009 download free   Resident status is considered to have been taken away from you if the U. Turbotax 2009 download free S. Turbotax 2009 download free government issues you a final administrative or judicial order of exclusion or deportation. Turbotax 2009 download free A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. Turbotax 2009 download free Resident status abandoned. Turbotax 2009 download free   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. Turbotax 2009 download free S. Turbotax 2009 download free consular officer. Turbotax 2009 download free    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. Turbotax 2009 download free S. Turbotax 2009 download free consular officer. Turbotax 2009 download free Your application for abandonment. Turbotax 2009 download free Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. Turbotax 2009 download free You must file the letter by certified mail, return receipt requested. Turbotax 2009 download free You must keep a copy of the letter and proof that it was mailed and received. Turbotax 2009 download free    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. Turbotax 2009 download free   If the USCIS or U. Turbotax 2009 download free S. Turbotax 2009 download free consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. Turbotax 2009 download free If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Turbotax 2009 download free   Under U. Turbotax 2009 download free S. Turbotax 2009 download free 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. Turbotax 2009 download free    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Turbotax 2009 download free See Expatriation Tax in chapter 4. Turbotax 2009 download free Termination of residency after June 3, 2004, and before June 17, 2008. Turbotax 2009 download free   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. Turbotax 2009 download free S. Turbotax 2009 download free resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. Turbotax 2009 download free Termination of residency after June 16, 2008. Turbotax 2009 download free   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Turbotax 2009 download free Substantial Presence Test You will be considered a U. Turbotax 2009 download free S. Turbotax 2009 download free resident for tax purposes if you meet the substantial presence test for calendar year 2013. Turbotax 2009 download free 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. Turbotax 2009 download free Example. Turbotax 2009 download free You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Turbotax 2009 download free 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). Turbotax 2009 download free Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Turbotax 2009 download free The term United States includes the following areas. Turbotax 2009 download free All 50 states and the District of Columbia. Turbotax 2009 download free The territorial waters of the United States. Turbotax 2009 download free The seabed and subsoil of those submarine areas that are adjacent to U. Turbotax 2009 download free S. Turbotax 2009 download free territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. Turbotax 2009 download free The term does not include U. Turbotax 2009 download free S. Turbotax 2009 download free possessions and territories or U. Turbotax 2009 download free S. Turbotax 2009 download free airspace. Turbotax 2009 download free 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. Turbotax 2009 download free However, there are exceptions to this rule. Turbotax 2009 download free Do not count the following as days of presence in the United States for the substantial presence test. Turbotax 2009 download free Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Turbotax 2009 download free Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Turbotax 2009 download free Days you are in the United States as a crew member of a foreign vessel. Turbotax 2009 download free Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. Turbotax 2009 download free Days you are an exempt individual. Turbotax 2009 download free The specific rules that apply to each of these categories are discussed next. Turbotax 2009 download free Regular commuters from Canada or Mexico. Turbotax 2009 download free   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. Turbotax 2009 download free 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. Turbotax 2009 download free   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. Turbotax 2009 download free “Workdays” are the days on which you work in the United States or Canada or Mexico. Turbotax 2009 download free “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. Turbotax 2009 download free 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. Turbotax 2009 download free 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. Turbotax 2009 download free Example. Turbotax 2009 download free Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. Turbotax 2009 download free She was assigned to her firm's office in the United States from February 1 through June 1. Turbotax 2009 download free On June 2, she resumed her employment in Mexico. Turbotax 2009 download free On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. Turbotax 2009 download free S. Turbotax 2009 download free office. Turbotax 2009 download free She returned to her home in Mexico on each of those evenings. Turbotax 2009 download free On 7 days, she worked in her firm's Mexico office. Turbotax 2009 download free 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. Turbotax 2009 download free 8%). Turbotax 2009 download free Days in transit. Turbotax 2009 download free   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. Turbotax 2009 download free You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. Turbotax 2009 download free 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. Turbotax 2009 download free However, you are not considered to be in transit if you attend a business meeting while in the United States. Turbotax 2009 download free This is true even if the meeting is held at the airport. Turbotax 2009 download free Crew members. Turbotax 2009 download free   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. Turbotax 2009 download free S. Turbotax 2009 download free possession. Turbotax 2009 download free However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. Turbotax 2009 download free Medical condition. Turbotax 2009 download free   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. Turbotax 2009 download free Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Turbotax 2009 download free 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. Turbotax 2009 download free 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. Turbotax 2009 download free   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. Turbotax 2009 download free   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. Turbotax 2009 download free See Form 8843 , later. Turbotax 2009 download free   You cannot exclude any days of presence in the United States under the following circumstances. Turbotax 2009 download free 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. Turbotax 2009 download free You returned to the United States for treatment of a medical condition that arose during a prior stay. Turbotax 2009 download free The condition existed before your arrival in the United States and you were aware of the condition. Turbotax 2009 download free It does not matter whether you needed treatment for the condition when you entered the United States. Turbotax 2009 download free Exempt individual. Turbotax 2009 download free   Do not count days for which you are an exempt individual. Turbotax 2009 download free The term “exempt individual” does not refer to someone exempt from U. 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Turbotax 2009 download free   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. Turbotax 2009 download free Note. Turbotax 2009 download free You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. Turbotax 2009 download free    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. 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Turbotax 2009 download free   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. Turbotax 2009 download free 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. Turbotax 2009 download free Teachers and trainees. Turbotax 2009 download free   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. Turbotax 2009 download free You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Turbotax 2009 download free S. Turbotax 2009 download free immigration laws and could result in the loss of your visa status. Turbotax 2009 download free   Also included are immediate family members of exempt teachers and trainees. Turbotax 2009 download free See the definition of immediate family, earlier, under Foreign government-related individuals . Turbotax 2009 download free   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. Turbotax 2009 download free However, you will be an exempt individual if all of the following conditions are met. Turbotax 2009 download free 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. Turbotax 2009 download free A foreign employer includes an office or place of business of an American entity in a foreign country or a U. Turbotax 2009 download free S. Turbotax 2009 download free possession. Turbotax 2009 download free   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. Turbotax 2009 download free See Form 8843 , later. Turbotax 2009 download free Example. Turbotax 2009 download free Carla was temporarily in the United States during the year as a teacher on a “J” visa. 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Turbotax 2009 download free 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. Turbotax 2009 download free Establishing a closer connection. Turbotax 2009 download free   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. Turbotax 2009 download free 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. Turbotax 2009 download free The country of residence you designate on forms and documents. Turbotax 2009 download free The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. Turbotax 2009 download free 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. Turbotax 2009 download free It does not matter whether your permanent home is a house, an apartment, or a furnished room. Turbotax 2009 download free It also does not matter whether you rent or own it. Turbotax 2009 download free It is important, however, that your home be available at all times, continuously, and not solely for short stays. Turbotax 2009 download free When you cannot have a closer connection. Turbotax 2009 download free   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. Turbotax 2009 download free Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. Turbotax 2009 download free 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. Turbotax 2009 download free   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. Turbotax 2009 download free   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. Turbotax 2009 download free The due date for filing is discussed later in chapter 7. Turbotax 2009 download free   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. Turbotax 2009 download free 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. Turbotax 2009 download free Effect of Tax Treaties The rules given here to determine if you are a U. Turbotax 2009 download free S. Turbotax 2009 download free resident do not override tax treaty definitions of residency. Turbotax 2009 download free If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. Turbotax 2009 download free A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax 2009 download free The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). Turbotax 2009 download free 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. Turbotax 2009 download free S. Turbotax 2009 download free income tax. Turbotax 2009 download free For purposes other than figuring your tax, you will be treated as a U. Turbotax 2009 download free S. Turbotax 2009 download free resident. Turbotax 2009 download free For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . Turbotax 2009 download free Information to be reported. Turbotax 2009 download free   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. Turbotax 2009 download free 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. Turbotax 2009 download free You may also have to attach Form 8938 (discussed in chapter 7). Turbotax 2009 download free See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. Turbotax 2009 download free Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. Turbotax 2009 download free This usually occurs in the year you arrive in or depart from the United States. Turbotax 2009 download free Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. Turbotax 2009 download free First Year of Residency If you are a U. Turbotax 2009 download free S. Turbotax 2009 download free resident for the calendar year, but you were not a U. Turbotax 2009 download free S. Turbotax 2009 download free resident at any time during the preceding calendar year, you are a U. Turbotax 2009 download free S. Turbotax 2009 download free resident only for the part of the calendar year that begins on the residency starting date. Turbotax 2009 download free You are a nonresident alien for the part of the year before that date. Turbotax 2009 download free Residency starting date under substantial presence test. Turbotax 2009 download free   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. Turbotax 2009 download free 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. Turbotax 2009 download free See Closer Connection to a Foreign Country , earlier. Turbotax 2009 download free   In determining whether you can exclude up to 10 days, the following rules apply. Turbotax 2009 download free 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. Turbotax 2009 download free You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Turbotax 2009 download free 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. Turbotax 2009 download free Example. Turbotax 2009 download free Ivan Ivanovich is a citizen of Russia. Turbotax 2009 download free 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. Turbotax 2009 download free His tax home remained in Russia. Turbotax 2009 download free On March 1, 2013, he moved to the United States and resided here for the rest of the year. Turbotax 2009 download free Ivan is able to establish a closer connection to Russia for the period January 6–10. Turbotax 2009 download free Thus, his residency starting date is March 1. Turbotax 2009 download free Statement required to exclude up to 10 days of presence. Turbotax 2009 download free   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. Turbotax 2009 download free You must sign and date this statement and include a declaration that it is made under penalties of perjury. Turbotax 2009 download free The statement must contain the following information (as applicable). Turbotax 2009 download free Your name, address, U. Turbotax 2009 download free S. Turbotax 2009 download free taxpayer identification number (if any), and U. Turbotax 2009 download free S. Turbotax 2009 download free visa number (if any). Turbotax 2009 download free Your passport number and the name of the country that issued your passport. Turbotax 2009 download free The tax year for which the statement applies. Turbotax 2009 download free The first day that you were present in the United States during the year. Turbotax 2009 download free The dates of the days you are excluding in figuring your first day of residency. Turbotax 2009 download free 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. Turbotax 2009 download free   Attach the required statement to your income tax return. Turbotax 2009 download free 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. Turbotax 2009 download free The due date for filing is discussed in chapter 7. Turbotax 2009 download free   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. Turbotax 2009 download free Therefore, your first day of residency will be the first day you are present in the United States. Turbotax 2009 download free 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. Turbotax 2009 download free Residency starting date under green card test. Turbotax 2009 download free   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. Turbotax 2009 download free   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. Turbotax 2009 download free Residency during the preceding year. Turbotax 2009 download free   If you were a U. Turbotax 2009 download free S. Turbotax 2009 download free resident during any part of the preceding calendar year and you are a U. Turbotax 2009 download free S. Turbotax 2009 download free resident for any part of the current year, you will be considered a U. Turbotax 2009 download free S. Turbotax 2009 download free resident at the beginning of the current year. Turbotax 2009 download free This applies whether you are a resident under the substantial presence test or green card test. Turbotax 2009 download free Example. Turbotax 2009 download free Robert Bach is a citizen of Switzerland. Turbotax 2009 download free He came to the United States as a U. Turbotax 2009 download free S. Turbotax 2009 download free resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. Turbotax 2009 download free Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. Turbotax 2009 download free In calendar year 2013, Robert's U. Turbotax 2009 download free S. Turbotax 2009 download free residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. Turbotax 2009 download free 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. Turbotax 2009 download free S. Turbotax 2009 download free resident for part of 2013. Turbotax 2009 download free 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. Turbotax 2009 download free 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. Turbotax 2009 download free 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. Turbotax 2009 download free 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. Turbotax 2009 download free You are treated as a U. Turbotax 2009 download free S. Turbotax 2009 download free resident for the rest of the year. Turbotax 2009 download free 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. Turbotax 2009 download free 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. Turbotax 2009 download free Note. Turbotax 2009 download free You do not have to be married to make this choice. Turbotax 2009 download free Example 1. Turbotax 2009 download free Juan DaSilva is a citizen of the Philippines. Turbotax 2009 download free 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). Turbotax 2009 download free Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. Turbotax 2009 download free He stayed in the United States for the rest of the year. Turbotax 2009 download free During 2014, Juan was a resident of the United States under the substantial presence test. Turbotax 2009 download free 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. Turbotax 2009 download free 4%). Turbotax 2009 download free If Juan makes the first-year choice, his residency starting date will be November 1, 2013. Turbotax 2009 download free Example 2. Turbotax 2009 download free 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. Turbotax 2009 download free 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. Turbotax 2009 download free Statement required to make the first-year choice for 2013. Turbotax 2009 download free   You must attach a statement to Form 1040 to make the first-year choice for 2013. Turbotax 2009 download free The statement must contain your name and address and specify the following. Turbotax 2009 download free That you are making the first-year choice for 2013. Turbotax 2009 download free That you were not a resident in 2012. Turbotax 2009 download free That you are a resident under the substantial presence test in 2014. Turbotax 2009 download free The number of days of presence in the United States during 2014. Turbotax 2009 download free The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. Turbotax 2009 download free The date or dates of absence from the United States during 2013 that you are treating as days of presence. Turbotax 2009 download free You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. Turbotax 2009 download free 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. Turbotax 2009 download free To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. Turbotax 2009 download free S. Turbotax 2009 download free Individual Income Tax Return. Turbotax 2009 download free You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. Turbotax 2009 download free 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. Turbotax 2009 download free You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Turbotax 2009 download free Enter the tax on Form 4868. Turbotax 2009 download free 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. Turbotax 2009 download free   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. Turbotax 2009 download free   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. Turbotax 2009 download free 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. Turbotax 2009 download free Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. Turbotax 2009 download free S. Turbotax 2009 download free resident for the entire year if all of the following apply. Turbotax 2009 download free You were a nonresident alien at the beginning of the year. Turbotax 2009 download free You are a resident alien or U. Turbotax 2009 download free S. Turbotax 2009 download free citizen at the end of the year. Turbotax 2009 download free You are married to a U. Turbotax 2009 download free S. Turbotax 2009 download free citizen or resident alien at the end of the year. Turbotax 2009 download free Your spouse joins you in making the choice. Turbotax 2009 download free 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. Turbotax 2009 download free Note. Turbotax 2009 download free If you are single at the end of the year, you cannot make this choice. Turbotax 2009 download free If you make this choice, the following rules apply. Turbotax 2009 download free You and your spouse are treated as U. Turbotax 2009 download free S. Turbotax 2009 download free residents for the entire year for income tax purposes. Turbotax 2009 download free You and your spouse are taxed on worldwide income. Turbotax 2009 download free You and your spouse must file a joint return for the year of the choice. Turbotax 2009 download free Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. Turbotax 2009 download free The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Turbotax 2009 download free Note. Turbotax 2009 download free 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. Turbotax 2009 download free S. Turbotax 2009 download free citizen or resident. Turbotax 2009 download free See Nonresident Spouse Treated as a Resident , later. Turbotax 2009 download free If you previously made that choice and it is still in effect, you do not need to make the choice explained here. Turbotax 2009 download free Making the choice. Turbotax 2009 download free   You should attach a statement signed by both spouses to your joint return for the year of the choice. Turbotax 2009 download free The statement must contain the following information. Turbotax 2009 download free A declaration that you both qualify to make the choice and that you choose to be treated as U. Turbotax 2009 download free S. Turbotax 2009 download free residents for the entire tax year. Turbotax 2009 download free The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. Turbotax 2009 download free (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. Turbotax 2009 download free )   You generally make this choice when you file your joint return. Turbotax 2009 download free However, you also can make the choice by filing Form 1040X, Amended U. Turbotax 2009 download free S. Turbotax 2009 download free Individual Income Tax Return. Turbotax 2009 download free Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Turbotax 2009 download free 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. Turbotax 2009 download free   You generally must file the amended joint return within 3 years from the date you filed your original U. Turbotax 2009 download free S. Turbotax 2009 download free income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Turbotax 2009 download free Last Year of Residency If you were a U. Turbotax 2009 download free S. Turbotax 2009 download free resident in 2013 but are not a U. Turbotax 2009 download free S. Turbotax 2009 download free resident during any part of 2014, you cease to be a U. Turbotax 2009 download free S. Turbotax 2009 download free resident on your residency termination date. Turbotax 2009 download free Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. Turbotax 2009 download free Earlier residency termination date. Turbotax 2009 download free   You may qualify for a residency termination date that is earlier than December 31. Turbotax 2009 download free 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. Turbotax 2009 download free 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. Turbotax 2009 download free See Closer Connection to a Foreign Country , earlier. Turbotax 2009 download free    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Turbotax 2009 download free See Expatriation Tax in chapter 4. Turbotax 2009 download free Termination of residency. Turbotax 2009 download free   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Turbotax 2009 download free De minimis presence. Turbotax 2009 download free   If you are a U. Turbotax 2009 download free S. Turbotax 2009 download free 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. Turbotax 2009 download free In determining whether you can exclude up to 10 days, the following rules apply. Turbotax 2009 download free 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. Turbotax 2009 download free You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Turbotax 2009 download free 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. Turbotax 2009 download free Example. Turbotax 2009 download free Lola Bovary is a citizen of Malta. Turbotax 2009 download free She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. Turbotax 2009 download free On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. Turbotax 2009 download free She is able to establish a closer connection to Malta for the period December 12–16. Turbotax 2009 download free Lola is not a U. Turbotax 2009 download free S. Turbotax 2009 download free resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. Turbotax 2009 download free Lola is a U. Turbotax 2009 download free S. Turbotax 2009 download free 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). Turbotax 2009 download free Lola's residency termination date is August 25, 2013. Turbotax 2009 download free Residency during the next year. Turbotax 2009 download free   If you are a U. Turbotax 2009 download free S. 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Turbotax 2009 download free S. Turbotax 2009 download free visa number (if any). Turbotax 2009 download free Your passport number and the name of the country that issued your passport. Turbotax 2009 download free The tax year for which the statement applies. Turbotax 2009 download free The last day that you were present in the United States during the year. Turbotax 2009 download free 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. Turbotax 2009 download free The date that your status as a lawful permanent resident was abandoned or rescinded. Turbotax 2009 download free Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. Turbotax 2009 download free 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. Turbotax 2009 download free   Attach the required statement to your income tax return. Turbotax 2009 download free 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. Turbotax 2009 download free The due date for filing is discussed in chapter 7. Turbotax 2009 download free   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. Turbotax 2009 download free 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. Turbotax 2009 download free Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Turbotax 2009 download free S. Turbotax 2009 download free citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. Turbotax 2009 download free S. Turbotax 2009 download free resident. Turbotax 2009 download free 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. Turbotax 2009 download free If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Turbotax 2009 download free Neither you nor your spouse can claim under any tax treaty not to be a U. Turbotax 2009 download free S. Turbotax 2009 download free resident. Turbotax 2009 download free You are both taxed on worldwide income. Turbotax 2009 download free 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. Turbotax 2009 download free 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. Turbotax 2009 download free Example. Turbotax 2009 download free Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. 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Turbotax 2009 download free residents for the entire tax year. Turbotax 2009 download free The name, address, and identification number of each spouse. Turbotax 2009 download free (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Turbotax 2009 download free ) Amended return. Turbotax 2009 download free   You generally make this choice when you file your joint return. Turbotax 2009 download free However, you can also make the choice by filing a joint amended return on Form 1040X. Turbotax 2009 download free Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Turbotax 2009 download free 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. Turbotax 2009 download free   You generally must file the amended joint return within 3 years from the date you filed your original U. Turbotax 2009 download free S. Turbotax 2009 download free income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Turbotax 2009 download free 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. Turbotax 2009 download free S. Turbotax 2009 download free citizen or resident alien at any time during the tax year. Turbotax 2009 download free 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. Turbotax 2009 download free Example. Turbotax 2009 download free Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Turbotax 2009 download free They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. Turbotax 2009 download free On January 10, 2012, Dick became a nonresident alien. Turbotax 2009 download free Judy had remained a nonresident alien throughout the period. Turbotax 2009 download free Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. Turbotax 2009 download free However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. Turbotax 2009 download free If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. Turbotax 2009 download free If Dick becomes a resident alien again in 2014, their choice is no longer suspended. Turbotax 2009 download free 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. Turbotax 2009 download free If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. Turbotax 2009 download free Revocation. Turbotax 2009 download free 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. Turbotax 2009 download free The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Turbotax 2009 download free The statement must include the name, address, and identification number of each spouse. Turbotax 2009 download free (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. Turbotax 2009 download free ) 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. Turbotax 2009 download free File the statement as follows. Turbotax 2009 download free If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. Turbotax 2009 download free 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. Turbotax 2009 download free 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. Turbotax 2009 download free Death. Turbotax 2009 download free The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. Turbotax 2009 download free However, if the surviving spouse is a U. Turbotax 2009 download free S. Turbotax 2009 download free 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. Turbotax 2009 download free 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. Turbotax 2009 download free Legal separation. Turbotax 2009 download free 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. Turbotax 2009 download free Inadequate records. 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Turbotax 2009 download free Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. Turbotax 2009 download free Prev  Up  Next   Home   More Online Publications