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1040ez Form Booklet

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1040ez Form Booklet

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

For questions about the HCTC Program, please call the IRS HCTC voice mail box at 1-855-379-0440. Please note this line is for HCTC-related questions only. IRS HCTC Analysts will not respond to any calls pertaining to filing tax returns, tax refunds, or other non-HCTC inquiries. You will be prompted to leave a message and must include the following information:
 

  • Full name
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An IRS HCTC Analyst will respond to all HCTC-related inquiries in the order they are received. For information on who was eligible to receive the HCTC, go to the eligibility requirements page

For questions about general tax related information or dependents, please call the IRS general tax assistance line at 1-800-829-1040.

For questions about completing tax forms, please call the IRS tax form assistance line at 1-800-TAX-FORM (1-800-829-3676).

 

Return to the HCTC Quick References page.

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Page Last Reviewed or Updated: 25-Mar-2014

The 1040ez Form Booklet

1040ez form booklet Publication 939 - Introductory Material Table of Contents What's New Future developments. 1040ez form booklet IntroductionSimplified Method. 1040ez form booklet Ordering forms and publications. 1040ez form booklet Tax questions. 1040ez form booklet Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 1040ez form booklet For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 1040ez form booklet Future developments. 1040ez form booklet For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. 1040ez form booklet IRS. 1040ez form booklet gov/pub939. 1040ez form booklet Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. 1040ez form booklet Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. 1040ez form booklet What is the General Rule. 1040ez form booklet   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. 1040ez form booklet The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. 1040ez form booklet Who must use the General Rule. 1040ez form booklet   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. 1040ez form booklet If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. 1040ez form booklet This choice is irrevocable and applied to all later annuity payments. 1040ez form booklet The following are qualified plans. 1040ez form booklet A qualified employee plan. 1040ez form booklet A qualified employee annuity. 1040ez form booklet A tax-sheltered annuity (TSA) plan or contract. 1040ez form booklet Simplified Method. 1040ez form booklet   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. 1040ez form booklet This method is described in Publication 575, Pension and Annuity Income. 1040ez form booklet   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. 1040ez form booklet Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 1040ez form booklet For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 1040ez form booklet Topics not covered in this publication. 1040ez form booklet   Certain topics related to pensions and annuities are not covered in this publication. 1040ez form booklet They include: Simplified Method. 1040ez form booklet This method is covered in Publication 575. 1040ez form booklet That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). 1040ez form booklet Individual retirement arrangements (IRAs). 1040ez form booklet Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). 1040ez form booklet Life insurance payments. 1040ez form booklet If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. 1040ez form booklet Help from IRS. 1040ez form booklet   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. 1040ez form booklet For information on this service, see Requesting a Ruling on Taxation of Annuity , later. 1040ez form booklet Comments and suggestions. 1040ez form booklet   We welcome your comments about this publication and your suggestions for future editions. 1040ez form booklet   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez form booklet NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez form booklet Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez form booklet   You can send your comments from www. 1040ez form booklet irs. 1040ez form booklet gov/formspubs/. 1040ez form booklet Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez form booklet   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 form booklet Ordering forms and publications. 1040ez form booklet   Visit www. 1040ez form booklet irs. 1040ez form booklet 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 form booklet Internal Revenue Service 1201 N. 1040ez form booklet Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez form booklet   If you have a tax question, check the information available on IRS. 1040ez form booklet gov or call 1-800-829-1040. 1040ez form booklet We cannot answer tax questions sent to either of the above addresses. 1040ez form booklet Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. 1040ez form booklet S. 1040ez form booklet Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040ez form booklet See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040ez form booklet Prev  Up  Next   Home   More Online Publications