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When Is The Last Day To File Taxes 2012

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When Is The Last Day To File Taxes 2012

When is the last day to file taxes 2012 Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. When is the last day to file taxes 2012 Tax-deferred plans. When is the last day to file taxes 2012 Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. When is the last day to file taxes 2012 Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. When is the last day to file taxes 2012 That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. When is the last day to file taxes 2012 Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. When is the last day to file taxes 2012 Saving clause. When is the last day to file taxes 2012   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 citizens) or of the United States to tax its residents or citizens (including U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 citizens who are residents of the foreign country). When is the last day to file taxes 2012 This provision is known as the “saving clause. When is the last day to file taxes 2012 ”   For example, an individual who is a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 citizen and a resident of Canada may have dividend income from a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 corporation. When is the last day to file taxes 2012 The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. When is the last day to file taxes 2012 Even though a resident of Canada, the individual is a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 citizen and the saving clause overrides the treaty article that limits the U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 tax to 15%. When is the last day to file taxes 2012    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. When is the last day to file taxes 2012 Treaty-based position. When is the last day to file taxes 2012   If you take the position that any U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 tax is overruled or otherwise reduced by a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. When is the last day to file taxes 2012 Personal Services A U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. When is the last day to file taxes 2012 Income from employment (Article XV). When is the last day to file taxes 2012   Income U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. When is the last day to file taxes 2012 If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. When is the last day to file taxes 2012    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. When is the last day to file taxes 2012 Example. When is the last day to file taxes 2012 You are a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. When is the last day to file taxes 2012 During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. When is the last day to file taxes 2012 Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. When is the last day to file taxes 2012 Pay received by a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 resident is exempt from Canadian tax. When is the last day to file taxes 2012 Income from self-employment (Article VII). When is the last day to file taxes 2012   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. When is the last day to file taxes 2012 This income is treated as business profits, and deductions similar to those allowed under U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 law are allowable. When is the last day to file taxes 2012   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. When is the last day to file taxes 2012 The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. When is the last day to file taxes 2012   You may be considered to have a permanent establishment if you meet certain conditions. When is the last day to file taxes 2012 For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). When is the last day to file taxes 2012 Public entertainers (Article XVI). When is the last day to file taxes 2012   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. When is the last day to file taxes 2012 However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. When is the last day to file taxes 2012 Compensation paid by the U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 Government (Article XIX). When is the last day to file taxes 2012   Wages, salaries, and similar income (other than pensions) paid to a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. When is the last day to file taxes 2012   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. When is the last day to file taxes 2012 Students and apprentices (Article XX). When is the last day to file taxes 2012   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. When is the last day to file taxes 2012 The recipient must be or must have been a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 resident immediately before visiting Canada. When is the last day to file taxes 2012   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. When is the last day to file taxes 2012 Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). When is the last day to file taxes 2012 Canadian pensions and annuities paid to U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 residents may be taxed by the United States, but the amount of any pension included in income for U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. When is the last day to file taxes 2012 Pensions. When is the last day to file taxes 2012   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. When is the last day to file taxes 2012 It includes pensions paid by private employers and the government for services rendered. When is the last day to file taxes 2012   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. When is the last day to file taxes 2012   Pensions do not include social security benefits. When is the last day to file taxes 2012 Roth IRAs. When is the last day to file taxes 2012   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 tax if paid to a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 resident. When is the last day to file taxes 2012 In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. When is the last day to file taxes 2012 However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. When is the last day to file taxes 2012 Tax-deferred plans. When is the last day to file taxes 2012   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 tax, even if it is not distributed. When is the last day to file taxes 2012 However, a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 citizen or resident can elect to defer U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 tax on income from the plan until the income is distributed. When is the last day to file taxes 2012 Form 8891 is used to make the election. When is the last day to file taxes 2012 Annuities. When is the last day to file taxes 2012    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). When is the last day to file taxes 2012 Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. When is the last day to file taxes 2012 Special rules. When is the last day to file taxes 2012    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. When is the last day to file taxes 2012 Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. When is the last day to file taxes 2012 Social security benefits. When is the last day to file taxes 2012   U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. When is the last day to file taxes 2012 Alimony. When is the last day to file taxes 2012   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 residents are exempt from Canadian tax. When is the last day to file taxes 2012 For purposes of U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. When is the last day to file taxes 2012 Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. When is the last day to file taxes 2012 Dividends (Article X). When is the last day to file taxes 2012   For Canadian source dividends received by U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 residents, the Canadian income tax generally may not be more than 15%. When is the last day to file taxes 2012   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. When is the last day to file taxes 2012 However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. When is the last day to file taxes 2012   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. When is the last day to file taxes 2012 Interest (Article XI). When is the last day to file taxes 2012   Generally, Canadian source interest received by U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 residents is exempt from Canadian income tax. When is the last day to file taxes 2012   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. When is the last day to file taxes 2012 Gains from the sale of property (Article XIII). When is the last day to file taxes 2012   Generally, gains from the sale of personal property by a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 resident having no permanent establishment in Canada are exempt from Canadian income tax. When is the last day to file taxes 2012 However, the exemption from Canadian tax does not apply to gains realized by U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. When is the last day to file taxes 2012   If the property subject to Canadian tax is a capital asset and was owned by the U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. When is the last day to file taxes 2012 Royalties (Article XII). When is the last day to file taxes 2012   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. When is the last day to file taxes 2012   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. When is the last day to file taxes 2012   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. When is the last day to file taxes 2012 Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. When is the last day to file taxes 2012 Gambling losses. When is the last day to file taxes 2012   Canadian residents may deduct gambling losses in the U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 against gambling winnings in the U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 in the same manner as a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 resident. When is the last day to file taxes 2012 Charitable Contributions United States income tax return. When is the last day to file taxes 2012   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. When is the last day to file taxes 2012 Besides being subject to the overall limits applicable to all your charitable contributions under U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 percentage limits on charitable contributions, applied to your Canadian source income. When is the last day to file taxes 2012 If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. When is the last day to file taxes 2012 Example. When is the last day to file taxes 2012 You are a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 citizen living in Canada. When is the last day to file taxes 2012 You have both U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 and Canadian source income. When is the last day to file taxes 2012 During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 tax law if they were U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 organizations. When is the last day to file taxes 2012 To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 income tax law. When is the last day to file taxes 2012 Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 income tax law. When is the last day to file taxes 2012 The appropriate percentage limit for U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 tax purposes is applied to your total adjusted gross income from all sources. When is the last day to file taxes 2012 Qualified charities. When is the last day to file taxes 2012   These Canadian organizations must meet the qualifications that a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 charitable organization must meet under U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 tax law. When is the last day to file taxes 2012 Usually an organization will notify you if it qualifies. When is the last day to file taxes 2012 For further information on charitable contributions and the U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 percentage limits, see Publication 526, Charitable Contributions. When is the last day to file taxes 2012 Canadian income tax return. When is the last day to file taxes 2012   Under certain conditions, contributions to qualified U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. When is the last day to file taxes 2012 Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. When is the last day to file taxes 2012 In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. When is the last day to file taxes 2012 For detailed discussions of the U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. When is the last day to file taxes 2012 See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 citizens residing in Canada. When is the last day to file taxes 2012 Competent Authority Assistance Under Article XXVI, a U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 citizen or resident may request assistance from the U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. When is the last day to file taxes 2012 The U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. When is the last day to file taxes 2012 If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. When is the last day to file taxes 2012 It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. When is the last day to file taxes 2012 This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. When is the last day to file taxes 2012 For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. When is the last day to file taxes 2012 irs. When is the last day to file taxes 2012 gov/irb/2006-49_IRB/ar13. When is the last day to file taxes 2012 html. When is the last day to file taxes 2012 The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. When is the last day to file taxes 2012 , NW Routing: MA3-322A Washington, D. When is the last day to file taxes 2012 C. When is the last day to file taxes 2012 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. When is the last day to file taxes 2012 This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. When is the last day to file taxes 2012 For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. When is the last day to file taxes 2012 Attach your protective claim to your request for competent authority assistance. When is the last day to file taxes 2012 Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. When is the last day to file taxes 2012 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. When is the last day to file taxes 2012 Text of Treaty You can get the text of the U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 —Canada income tax treaty from: Superintendent of Documents U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 Government Printing Office P. When is the last day to file taxes 2012 O. When is the last day to file taxes 2012 Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. When is the last day to file taxes 2012 gov. When is the last day to file taxes 2012 U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. When is the last day to file taxes 2012 To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 Embassy or consulate. When is the last day to file taxes 2012 Mail. When is the last day to file taxes 2012 For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. When is the last day to file taxes 2012 You can call the IRS for help at (267) 941-1000 (not a toll-free call). When is the last day to file taxes 2012 Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. When is the last day to file taxes 2012 The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. When is the last day to file taxes 2012 S. When is the last day to file taxes 2012 ) or on the Internet at www. When is the last day to file taxes 2012 cra-arc. When is the last day to file taxes 2012 gc. When is the last day to file taxes 2012 ca. When is the last day to file taxes 2012 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Tennessee

AL/TN-2012-14TN, March 19, 2012

NASHVILLE — Victims of the severe storms, tornadoes, straight-line winds, and flooding that began on Feb. 29, 2012 in parts of Tennessee may qualify for tax relief from the Internal Revenue Service.

The President has declared Bradley, Claiborne, Cumberland, DeKalb, Hamilton, Jackson, McMinn, Monroe, Overton and Polk counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Tennessee/Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 03-Feb-2014

The When Is The Last Day To File Taxes 2012

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