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1040ez 2011 Tax Form

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1040ez 2011 Tax Form

1040ez 2011 tax form Publication 907 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. 1040ez 2011 tax form Tax questions. 1040ez 2011 tax form Future Developments For the latest information about developments related to Publication 907, such as legislation enacted after this publication was published, go to www. 1040ez 2011 tax form IRS. 1040ez 2011 tax form gov/pub907. 1040ez 2011 tax form    Introduction This publication gives you a brief introduction to certain parts of the tax law of particular interest to people with disabilities and those who care for people with disabilities. 1040ez 2011 tax form It includes highlights about: Income, Itemized deductions, Tax credits, Household employers, and Business tax incentives. 1040ez 2011 tax form You will find most of the information you need to complete your tax return in your form instruction booklet. 1040ez 2011 tax form If you need additional information, you may want to order a free tax publication. 1040ez 2011 tax form You may also want to take advantage of the other free tax help services that the IRS provides. 1040ez 2011 tax form See How To Get Tax Help , at the end of this publication, for information about getting publications, forms, and free tax services. 1040ez 2011 tax form Comments and suggestions. 1040ez 2011 tax form   We welcome your comments about this publication and your suggestions for future editions. 1040ez 2011 tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez 2011 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez 2011 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez 2011 tax form   You can send your comments from www. 1040ez 2011 tax form irs. 1040ez 2011 tax form gov/formspubs/. 1040ez 2011 tax form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez 2011 tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez 2011 tax form Ordering forms and publications. 1040ez 2011 tax form   Visit www. 1040ez 2011 tax form irs. 1040ez 2011 tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez 2011 tax form Internal Revenue Service 1201 N. 1040ez 2011 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez 2011 tax form   If you have a tax question, check the information available on IRS. 1040ez 2011 tax form gov or call 1-800-829-1040. 1040ez 2011 tax form We cannot answer tax questions sent to either of the above addresses. 1040ez 2011 tax form Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Aug. 30 Wildfires in Texas

IRS e-File to Remain Open through Oct. 31 for Victims of Texas Wildfires

Updated 10/11/11 to include Navarro county.
Updated 9/29/11 to include Anderson, Caldwell, Fayette, Henderson, Hill and Rusk counties.
Updated 9/27/11 to include Harrison, Smith and Upshur counties.
Updated 9/20/11 to include Cass and Marion counties.
Updated 9/19/11 to include Gregg, Grimes, Montgomery, Walker and Waller counties.
Updated 9/15/11 to include Colorado, Houston, Leon, Travis and Williamson counties.

TX-2011-64, Sept. 12, 2011

HOUSTON — Victims of wildfires that began on Aug. 30, 2011 in parts of Texas may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Anderson, Bastrop, Caldwell, Cass, Colorado, Fayette, Gregg, Grimes, Harrison, Henderson, Hill, Houston, Leon, Marion, Montgomery, Navarro, Rusk, Smith, Travis, Upshur, Walker, Waller and Williamson. 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 Aug. 30 and on or before Oct. 31 have been postponed to Oct. 31. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 30 and on or before Sept. 14, 2011, as long as the deposits were made by Sept. 14, 2011.

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 1-866-562-5227 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 Oct. 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 Aug. 30 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 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 Aug. 30 and on or before Oct. 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 Aug. 30 and on or before Sept. 14 provided the taxpayer made these deposits by Sept. 14.

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 “Texas/Wildfires” 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 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The 1040ez 2011 Tax Form

1040ez 2011 tax form 1. 1040ez 2011 tax form   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. 1040ez 2011 tax form 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. 1040ez 2011 tax form Special rule for members of the U. 1040ez 2011 tax form S. 1040ez 2011 tax form Armed Forces. 1040ez 2011 tax form   If you are a member of the U. 1040ez 2011 tax form S. 1040ez 2011 tax form 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. 1040ez 2011 tax form Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. 1040ez 2011 tax form Also see the special income source rule for members of the U. 1040ez 2011 tax form S. 1040ez 2011 tax form Armed Forces in chapter 2, under Compensation for Labor or Personal Services . 1040ez 2011 tax form Special rule for civilian spouse of active duty member of the U. 1040ez 2011 tax form S. 1040ez 2011 tax form Armed Forces. 1040ez 2011 tax form   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. 1040ez 2011 tax form S. 1040ez 2011 tax form possession. 1040ez 2011 tax form Before relocating, you and your spouse must have the same tax residence. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form S. 1040ez 2011 tax form possession return, may be affected. 1040ez 2011 tax form For more information, consult with state, local, or U. 1040ez 2011 tax form S. 1040ez 2011 tax form possession tax authorities regarding your tax obligations under MSRRA. 1040ez 2011 tax form Presence Test If you are a U. 1040ez 2011 tax form S. 1040ez 2011 tax form citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. 1040ez 2011 tax form You were present in the relevant possession for at least 183 days during the tax year. 1040ez 2011 tax form 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. 1040ez 2011 tax form During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. 1040ez 2011 tax form You were present in the United States for no more than 90 days during the tax year. 1040ez 2011 tax form 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. 1040ez 2011 tax form Earned income is pay for personal services performed, such as wages, salaries, or professional fees. 1040ez 2011 tax form You had no significant connection to the United States during the tax year. 1040ez 2011 tax form Special rule for nonresident aliens. 1040ez 2011 tax form   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. 1040ez 2011 tax form Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. 1040ez 2011 tax form In that discussion, substitute the name of the possession for “United States” and “U. 1040ez 2011 tax form S. 1040ez 2011 tax form ” wherever they appear. 1040ez 2011 tax form Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. 1040ez 2011 tax form 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. 1040ez 2011 tax form Days of presence in a possession. 1040ez 2011 tax form   You are considered to be present in the relevant possession on any of the following days. 1040ez 2011 tax form Any day you are physically present in that possession at any time during the day. 1040ez 2011 tax form 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). 1040ez 2011 tax form Your parent. 1040ez 2011 tax form Your spouse. 1040ez 2011 tax form Your child, who is your son, daughter, stepson, or stepdaughter. 1040ez 2011 tax form This includes an adopted child or child lawfully placed with you for legal adoption. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form   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). 1040ez 2011 tax form Days of presence in the United States. 1040ez 2011 tax form   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. 1040ez 2011 tax form However, do not count the following days as days of presence in the United States. 1040ez 2011 tax form 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. 1040ez 2011 tax form “Child” is defined under item 2c earlier. 1040ez 2011 tax form “Qualifying medical treatment” is defined later. 1040ez 2011 tax form 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. 1040ez 2011 tax form Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. 1040ez 2011 tax form Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). 1040ez 2011 tax form Any day you are temporarily in the United States as a student (defined later). 1040ez 2011 tax form 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). 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. 1040ez 2011 tax form You must keep the following documentation. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form Charitable Sports Event A charitable sports event is one that meets all of the following conditions. 1040ez 2011 tax form The main purpose is to benefit a qualified charitable organization. 1040ez 2011 tax form The entire net proceeds go to charity. 1040ez 2011 tax form Volunteers perform substantially all the work. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form The 5 calendar months do not have to be consecutive. 1040ez 2011 tax form Full-time student. 1040ez 2011 tax form   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. 1040ez 2011 tax form However, school attendance exclusively at night is not considered full-time attendance. 1040ez 2011 tax form School. 1040ez 2011 tax form   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. 1040ez 2011 tax form It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. 1040ez 2011 tax form 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. 1040ez 2011 tax form This section looks at the factors that determine if a significant connection exists. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form Permanent home. 1040ez 2011 tax form   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. 1040ez 2011 tax form The dwelling unit must be available at all times, continuously, not only for short stays. 1040ez 2011 tax form Exception for rental property. 1040ez 2011 tax form   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. 1040ez 2011 tax form   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. 1040ez 2011 tax form   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. 1040ez 2011 tax form ), and lineal descendants (children, grandchildren, etc. 1040ez 2011 tax form ). 1040ez 2011 tax form Anyone under an arrangement that lets you use some other dwelling unit. 1040ez 2011 tax form Anyone at less than a fair rental price. 1040ez 2011 tax form   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. 1040ez 2011 tax form 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. 1040ez 2011 tax form   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. 1040ez 2011 tax form Example—significant connection. 1040ez 2011 tax form Ann Green, a U. 1040ez 2011 tax form S. 1040ez 2011 tax form citizen, is a sales representative for a company based in Guam. 1040ez 2011 tax form Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. 1040ez 2011 tax form Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. 1040ez 2011 tax form When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. 1040ez 2011 tax form Ann's stays are always of short duration and she asks her brother's permission to stay with him. 1040ez 2011 tax form 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. 1040ez 2011 tax form Ann satisfies the presence test because she has no significant connection to the United States. 1040ez 2011 tax form Example—presence test. 1040ez 2011 tax form Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. 1040ez 2011 tax form They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. 1040ez 2011 tax form The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. 1040ez 2011 tax form In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. 1040ez 2011 tax form 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. 1040ez 2011 tax form If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. 1040ez 2011 tax form Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. 1040ez 2011 tax form Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. 1040ez 2011 tax form 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). 1040ez 2011 tax form 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). 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form Example. 1040ez 2011 tax form In 2013, Sean Silverman, a U. 1040ez 2011 tax form S. 1040ez 2011 tax form citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. 1040ez 2011 tax form When not at sea, Sean lived with his spouse at a house they own in American Samoa. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form See Special Rules in the Year of a Move , later in this chapter. 1040ez 2011 tax form 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. 1040ez 2011 tax form S. 1040ez 2011 tax form possession. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form The location of your permanent home. 1040ez 2011 tax form The location of your family. 1040ez 2011 tax form The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. 1040ez 2011 tax form The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. 1040ez 2011 tax form The location where you conduct your routine personal banking activities. 1040ez 2011 tax form The location where you conduct business activities (other than those that go into determining your tax home). 1040ez 2011 tax form The location of the jurisdiction in which you hold a driver's license. 1040ez 2011 tax form The location of the jurisdiction in which you vote. 1040ez 2011 tax form The location of charitable organizations to which you contribute. 1040ez 2011 tax form The country of residence you designate on forms and documents. 1040ez 2011 tax form 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. 1040ez 2011 tax form Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. 1040ez 2011 tax form Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. 1040ez 2011 tax form Example—closer connection to the United States. 1040ez 2011 tax form Marcos Reyes, a U. 1040ez 2011 tax form S. 1040ez 2011 tax form citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. 1040ez 2011 tax form His spouse and two teenage children remained in California to allow the children to complete high school. 1040ez 2011 tax form He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. 1040ez 2011 tax form 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. 1040ez 2011 tax form Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. 1040ez 2011 tax form 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. 1040ez 2011 tax form Marcos received mail in California, including bank and brokerage statements and credit card bills. 1040ez 2011 tax form He conducted his personal banking activities in California. 1040ez 2011 tax form He held a California driver's license and was also registered to vote there. 1040ez 2011 tax form 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. 1040ez 2011 tax form Closer connection to another possession. 1040ez 2011 tax form   Generally, possessions are not treated as foreign countries. 1040ez 2011 tax form Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. 1040ez 2011 tax form Example—tax home and closer connection to possession. 1040ez 2011 tax form Pearl Blackmon, a U. 1040ez 2011 tax form S. 1040ez 2011 tax form citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. 1040ez 2011 tax form For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. 1040ez 2011 tax form Most of Pearl's personal belongings, including her automobile, are located in the CNMI. 1040ez 2011 tax form She is registered to vote in, and has a driver's license issued by, the CNMI. 1040ez 2011 tax form She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. 1040ez 2011 tax form Pearl satisfies the presence test with respect to both Guam and the CNMI. 1040ez 2011 tax form She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. 1040ez 2011 tax form 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. 1040ez 2011 tax form Pearl is considered a bona fide resident of Guam, the location of her tax home. 1040ez 2011 tax form 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. 1040ez 2011 tax form See Special Rules in the Year of a Move , next. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. 1040ez 2011 tax form 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. 1040ez 2011 tax form You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. 1040ez 2011 tax form Example. 1040ez 2011 tax form Dwight Wood, a U. 1040ez 2011 tax form S. 1040ez 2011 tax form citizen, files returns on a calendar year basis. 1040ez 2011 tax form He lived in the United States from January 2007 through May 2013. 1040ez 2011 tax form In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. 1040ez 2011 tax form 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. 1040ez 2011 tax form You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. 1040ez 2011 tax form Example. 1040ez 2011 tax form Jean Aspen, a U. 1040ez 2011 tax form S. 1040ez 2011 tax form citizen, files returns on a calendar year basis. 1040ez 2011 tax form From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. 1040ez 2011 tax form Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. 1040ez 2011 tax form 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. 1040ez 2011 tax form 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. 1040ez 2011 tax form If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. 1040ez 2011 tax form 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. 1040ez 2011 tax form S. 1040ez 2011 tax form 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. 1040ez 2011 tax form Example. 1040ez 2011 tax form Randy White, a U. 1040ez 2011 tax form S. 1040ez 2011 tax form citizen, files returns on a calendar year basis. 1040ez 2011 tax form For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. 1040ez 2011 tax form From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. 1040ez 2011 tax form On May 5, 2013, Randy moved and changed his tax home to Nevada. 1040ez 2011 tax form Later that year he established a closer connection to the United States than to Puerto Rico. 1040ez 2011 tax form Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. 1040ez 2011 tax form 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. 1040ez 2011 tax form Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. 1040ez 2011 tax form S. 1040ez 2011 tax form possession, you may need to file Form 8898. 1040ez 2011 tax form This applies to the U. 1040ez 2011 tax form S. 1040ez 2011 tax form possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. 1040ez 2011 tax form Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. 1040ez 2011 tax form Your worldwide gross income (defined below) in that tax year is more than $75,000. 1040ez 2011 tax form You meet one of the following. 1040ez 2011 tax form You take a position for U. 1040ez 2011 tax form S. 1040ez 2011 tax form tax purposes that you became a bona fide resident of a U. 1040ez 2011 tax form S. 1040ez 2011 tax form possession after a tax year for which you filed a U. 1040ez 2011 tax form S. 1040ez 2011 tax form income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. 1040ez 2011 tax form You are a citizen or resident alien of the United States who takes the position for U. 1040ez 2011 tax form S. 1040ez 2011 tax form tax purposes that you ceased to be a bona fide resident of a U. 1040ez 2011 tax form S. 1040ez 2011 tax form 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. 1040ez 2011 tax form You take the position for U. 1040ez 2011 tax form S. 1040ez 2011 tax form 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. 1040ez 2011 tax form Worldwide gross income. 1040ez 2011 tax form   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. 1040ez 2011 tax form Example. 1040ez 2011 tax form You are a U. 1040ez 2011 tax form S. 1040ez 2011 tax form 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. 1040ez 2011 tax form You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. 1040ez 2011 tax form 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. 1040ez 2011 tax form You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. 1040ez 2011 tax form 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. 1040ez 2011 tax form This is in addition to any criminal penalty that may be imposed. 1040ez 2011 tax form Prev  Up  Next   Home   More Online Publications