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1040ez Forms

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1040ez Forms

1040ez forms 6. 1040ez forms   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. 1040ez forms Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. 1040ez forms Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. 1040ez forms S. 1040ez forms Tax Treaties See chapter 7 for information about getting these publications. 1040ez forms Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. 1040ez forms See Table 6-1 at the end of this chapter for a list of these countries. 1040ez forms Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. 1040ez forms If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. 1040ez forms Treaty benefits generally are available to residents of the United States. 1040ez forms They generally are not available to U. 1040ez forms S. 1040ez forms citizens who do not reside in the United States. 1040ez forms However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. 1040ez forms S. 1040ez forms citizens residing in the treaty countries. 1040ez forms U. 1040ez forms S. 1040ez forms citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. 1040ez forms Certification of U. 1040ez forms S. 1040ez forms residency. 1040ez forms   Use Form 8802, Application for United States Residency Certification, to request certification of U. 1040ez forms S. 1040ez forms residency for purposes of claiming benefits under a tax treaty. 1040ez forms Certification can be requested for the current and any prior calendar years. 1040ez forms You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. 1040ez forms Common Benefits Some common tax treaty benefits are explained below. 1040ez forms The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. 1040ez forms Benefits provided by certain treaties are not provided by others. 1040ez forms Personal service income. 1040ez forms If you are a U. 1040ez forms S. 1040ez forms resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. 1040ez forms Professors and teachers. 1040ez forms If you are a U. 1040ez forms S. 1040ez forms resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. 1040ez forms Students, trainees, and apprentices. 1040ez forms If you are a U. 1040ez forms S. 1040ez forms resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. 1040ez forms Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. 1040ez forms Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. 1040ez forms Pensions and annuities. 1040ez forms If you are a U. 1040ez forms S. 1040ez forms resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. 1040ez forms Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. 1040ez forms Investment income. 1040ez forms If you are a U. 1040ez forms S. 1040ez forms resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. 1040ez forms Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. 1040ez forms Tax credit provisions. 1040ez forms If you are a U. 1040ez forms S. 1040ez forms resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. 1040ez forms Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. 1040ez forms S. 1040ez forms tax on the income. 1040ez forms Nondiscrimination provisions. 1040ez forms Most U. 1040ez forms S. 1040ez forms tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. 1040ez forms S. 1040ez forms citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. 1040ez forms Saving clauses. 1040ez forms U. 1040ez forms S. 1040ez forms treaties contain saving clauses that provide that the treaties do not affect the U. 1040ez forms S. 1040ez forms taxation of its own citizens and residents. 1040ez forms As a result, U. 1040ez forms S. 1040ez forms citizens and residents generally cannot use the treaty to reduce their U. 1040ez forms S. 1040ez forms tax liability. 1040ez forms However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. 1040ez forms S. 1040ez forms citizens or residents. 1040ez forms It is important that you examine the applicable saving clause to determine if an exception applies. 1040ez forms More information on treaties. 1040ez forms   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. 1040ez forms Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. 1040ez forms S. 1040ez forms ” appears in the treaty exemption discussions in Publication 901. 1040ez forms   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. 1040ez forms Competent Authority Assistance If you are a U. 1040ez forms S. 1040ez forms citizen or resident alien, you can request assistance from the U. 1040ez forms S. 1040ez forms competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. 1040ez forms You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. 1040ez forms The U. 1040ez forms S. 1040ez forms competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. 1040ez forms Effect of request for assistance. 1040ez forms   If your request provides a basis for competent authority assistance, the U. 1040ez forms S. 1040ez forms competent authority generally will consult with the treaty country competent authority on how to resolve the situation. 1040ez forms How to make your request. 1040ez forms   It is important that you make your request for competent authority consideration as soon as either of the following occurs. 1040ez forms You are denied treaty benefits. 1040ez forms Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. 1040ez forms   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. 1040ez forms Some of the steps you should consider taking include the following. 1040ez forms Filing a protective claim for credit or refund of U. 1040ez forms S. 1040ez forms taxes. 1040ez forms Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. 1040ez forms Avoiding the lapse or termination of your right to appeal any tax determination. 1040ez forms Complying with all applicable procedures for invoking competent authority consideration. 1040ez forms Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. 1040ez forms S. 1040ez forms or treaty country tax. 1040ez forms Taxpayers can consult with the U. 1040ez forms S. 1040ez forms competent authority to determine whether they need to take protective steps and when any required steps need to be taken. 1040ez forms   The request should contain all essential items of information, including the following items. 1040ez forms A reference to the treaty and the treaty provisions on which the request is based. 1040ez forms The years and amounts involved in both U. 1040ez forms S. 1040ez forms dollars and foreign currency. 1040ez forms A brief description of the issues for which competent authority assistance is requested. 1040ez forms   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. 1040ez forms Revenue Procedure 2006-54 is available at www. 1040ez forms irs. 1040ez forms gov/irb/2006-49_IRB/ar13. 1040ez forms html. 1040ez forms   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 1040ez forms S. 1040ez forms competent authority assistance under tax treaties. 1040ez forms As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. 1040ez forms    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. 1040ez forms   In the case of U. 1040ez forms S. 1040ez forms - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. 1040ez forms If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. 1040ez forms Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. 1040ez forms This table is updated through October 31, 2013. 1040ez forms You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 1040ez forms You can obtain the text of most U. 1040ez forms S. 1040ez forms treaties at IRS. 1040ez forms gov. 1040ez forms You also can request the text of treaties from the Department of Treasury at the following address. 1040ez forms Department of Treasury Office of Business and Public Liaison Rm. 1040ez forms 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. 1040ez forms S. 1040ez forms Virgin Islands, you can call the IRS at 1-800-829-1040. 1040ez forms Table 6–1. 1040ez forms List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 1040ez forms D. 1040ez forms ) Australia TIAS 10773 Dec. 1040ez forms 1, 1983 1986-2 C. 1040ez forms B. 1040ez forms 220 1986-2 C. 1040ez forms B. 1040ez forms 246 Protocol TIAS Jan. 1040ez forms 1, 2004     Austria TIAS Jan. 1040ez forms 1, 1999     Bangladesh TIAS Jan. 1040ez forms 1, 2007     Barbados TIAS 11090 Jan. 1040ez forms 1, 1984 1991-2 C. 1040ez forms B. 1040ez forms 436 1991-2 C. 1040ez forms B. 1040ez forms 466 Protocol TIAS Jan. 1040ez forms 1, 2005     Belgium TIAS Jan. 1040ez forms 1, 2008     Bulgaria TIAS Jan. 1040ez forms 1, 2009     Canada2 TIAS 11087 Jan. 1040ez forms 1, 1985 1986-2 C. 1040ez forms B. 1040ez forms 258 1987-2 C. 1040ez forms B. 1040ez forms 298 Protocol TIAS Jan. 1040ez forms 1, 2009     China, People's Republic of TIAS 12065 Jan. 1040ez forms 1, 1987 1988-1 C. 1040ez forms B. 1040ez forms 414 1988-1 C. 1040ez forms B. 1040ez forms 447 Commonwealth of Independent States3 TIAS 8225 Jan. 1040ez forms 1, 1976 1976-2 C. 1040ez forms B. 1040ez forms 463 1976-2 C. 1040ez forms B. 1040ez forms 475 Cyprus TIAS 10965 Jan. 1040ez forms 1, 1986 1989-2 C. 1040ez forms B. 1040ez forms 280 1989-2 C. 1040ez forms B. 1040ez forms 314 Czech Republic TIAS Jan. 1040ez forms 1, 1993     Denmark TIAS Jan. 1040ez forms 1, 2001     Protocol TIAS Jan. 1040ez forms 1, 2008     Egypt TIAS 10149 Jan. 1040ez forms 1, 1982 1982-1 C. 1040ez forms B. 1040ez forms 219 1982-1 C. 1040ez forms B. 1040ez forms 243 Estonia TIAS Jan. 1040ez forms 1, 2000     Finland TIAS 12101 Jan. 1040ez forms 1, 1991     Protocol TIAS Jan. 1040ez forms 1, 2008     France TIAS Jan. 1040ez forms 1, 1996     Protocol TIAS Jan. 1040ez forms 1, 2009     Germany TIAS Jan. 1040ez forms 1, 1990     Protocol TIAS Jan. 1040ez forms 1, 2008     Greece TIAS 2902 Jan. 1040ez forms 1, 1953 1958-2 C. 1040ez forms B. 1040ez forms 1054 T. 1040ez forms D. 1040ez forms 6109, 1954-2 C. 1040ez forms B. 1040ez forms 638 Hungary TIAS 9560 Jan. 1040ez forms 1, 1980 1980-1 C. 1040ez forms B. 1040ez forms 333 1980-1 C. 1040ez forms B. 1040ez forms 354 Iceland TIAS 8151 Jan. 1040ez forms 1, 2009     India TIAS Jan. 1040ez forms 1, 1991     Indonesia TIAS 11593 Jan. 1040ez forms 1, 1990     Ireland TIAS Jan. 1040ez forms 1, 1998     Israel TIAS Jan. 1040ez forms 1, 1995     Italy TIAS Jan. 1040ez forms 1, 2010     Jamaica TIAS 10207 Jan. 1040ez forms 1, 1982 1982-1 C. 1040ez forms B. 1040ez forms 257 1982-1 C. 1040ez forms B. 1040ez forms 291 Japan TIAS Jan. 1040ez forms 1, 2005     Kazakhstan TIAS Jan. 1040ez forms 1, 1996     Korea, South TIAS 9506 Jan. 1040ez forms 1, 1980 1979-2 C. 1040ez forms B. 1040ez forms 435 1979-2 C. 1040ez forms B. 1040ez forms 458 Latvia TIAS Jan. 1040ez forms 1, 2000     Lithuania TIAS Jan. 1040ez forms 1, 2000     Luxembourg TIAS Jan. 1040ez forms 1, 2001     Malta TIAS Jan. 1040ez forms 1, 2011     Mexico TIAS Jan. 1040ez forms 1,1994     Protocol TIAS Jan. 1040ez forms 1, 2004               Table 6–1 (continued). 1040ez forms Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 1040ez forms D. 1040ez forms ) Morocco TIAS 10195 Jan. 1040ez forms 1, 1981 1982-2 C. 1040ez forms B. 1040ez forms 405 1982-2 C. 1040ez forms B. 1040ez forms 427 Netherlands TIAS Jan. 1040ez forms 1, 1994     Protocol TIAS Jan. 1040ez forms 1, 2005     New Zealand TIAS 10772 Nov. 1040ez forms 2, 1983 1990-2 C. 1040ez forms B. 1040ez forms 274 1990-2 C. 1040ez forms B. 1040ez forms 303 Protocol TIAS Jan. 1040ez forms 1, 2011     Norway TIAS 7474 Jan. 1040ez forms 1, 1971 1973-1 C. 1040ez forms B. 1040ez forms 669 1973-1 C. 1040ez forms B. 1040ez forms 693 Protocol TIAS 10205 Jan. 1040ez forms 1, 1982 1982-2 C. 1040ez forms B. 1040ez forms 440 1982-2 C. 1040ez forms B. 1040ez forms 454 Pakistan TIAS 4232 Jan. 1040ez forms 1, 1959 1960-2 C. 1040ez forms B. 1040ez forms 646 T. 1040ez forms D. 1040ez forms 6431, 1960-1 C. 1040ez forms B. 1040ez forms 755 Philippines TIAS 10417 Jan. 1040ez forms 1, 1983 1984-2 C. 1040ez forms B. 1040ez forms 384 1984-2 C. 1040ez forms B. 1040ez forms 412 Poland TIAS 8486 Jan. 1040ez forms 1, 1974 1977-1 C. 1040ez forms B. 1040ez forms 416 1977-1 C. 1040ez forms B. 1040ez forms 427 Portugal TIAS Jan. 1040ez forms 1, 1996     Romania TIAS 8228 Jan. 1040ez forms 1, 1974 1976-2 C. 1040ez forms B. 1040ez forms 492 1976-2 C. 1040ez forms B. 1040ez forms 504 Russia TIAS Jan. 1040ez forms 1, 1994     Slovak Republic TIAS Jan. 1040ez forms 1, 1993     Slovenia TIAS Jan. 1040ez forms 1, 2002     South Africa TIAS Jan. 1040ez forms 1, 1998     Spain TIAS Jan. 1040ez forms 1, 1991     Sri Lanka TIAS Jan. 1040ez forms 1, 2004     Sweden TIAS Jan. 1040ez forms 1, 1996     Protocol TIAS Jan. 1040ez forms 1, 2007     Switzerland TIAS Jan. 1040ez forms 1, 1998     Thailand TIAS Jan. 1040ez forms 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 1040ez forms 1, 1970 1971-2 C. 1040ez forms B. 1040ez forms 479   Tunisia TIAS Jan. 1040ez forms 1, 1990     Turkey TIAS Jan. 1040ez forms 1, 1998     Ukraine TIAS Jan. 1040ez forms 1, 2001     United Kingdom TIAS Jan. 1040ez forms 1, 2004     Venezuela TIAS Jan. 1040ez forms 1, 2000      1(TIAS) — Treaties and Other International Act Series. 1040ez forms  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. 1040ez forms 3The U. 1040ez forms S. 1040ez forms -U. 1040ez forms S. 1040ez forms S. 1040ez forms R. 1040ez forms income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 1040ez forms Prev  Up  Next   Home   More Online Publications
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The 1040ez Forms

1040ez forms 1. 1040ez forms   Nonresident Alien or Resident Alien? Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Nonresident Aliens Resident AliensGreen Card Test Substantial Presence Test Effect of Tax Treaties Dual-Status AliensFirst Year of Residency Choosing Resident Alien Status Last Year of Residency Nonresident Spouse Treated as a ResidentHow To Make the Choice Aliens From American Samoa or Puerto Rico Introduction You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. 1040ez forms If you are both a nonresident and resident in the same year, you have a dual status. 1040ez forms Dual status is explained later. 1040ez forms Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. 1040ez forms Topics - This chapter discusses: How to determine if you are a nonresident, resident, or dual-status alien, and How to treat a nonresident spouse as a resident alien. 1040ez forms Useful Items - You may want to see: Form (and Instructions) 1040 U. 1040ez forms S. 1040ez forms Individual Income Tax Return 1040A U. 1040ez forms S. 1040ez forms Individual Income Tax Return 1040NR U. 1040ez forms S. 1040ez forms Nonresident Alien Income Tax Return 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 8840 Closer Connection Exception Statement for Aliens 8843 Statement for Exempt Individuals and Individuals With a Medical Condition See chapter 12 for information about getting these forms. 1040ez forms Nonresident Aliens If you are an alien (not a U. 1040ez forms S. 1040ez forms citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. 1040ez forms Resident Aliens You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2013 (January 1–December 31). 1040ez forms Even if you do not meet either of these tests, you may be able to choose to be treated as a U. 1040ez forms S. 1040ez forms resident for part of the year. 1040ez forms See First-Year Choice under Dual-Status Aliens, later. 1040ez forms Green Card Test You are a resident for tax purposes if you are a lawful permanent resident of the United States at any time during calendar year 2013. 1040ez forms (However, see Dual-Status Aliens , later. 1040ez forms ) This is known as the “green card” test. 1040ez forms You are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. 1040ez forms You generally have this status if the U. 1040ez forms S. 1040ez forms Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. 1040ez forms ” You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned. 1040ez forms Resident status taken away. 1040ez forms   Resident status is considered to have been taken away from you if the U. 1040ez forms S. 1040ez forms government issues you a final administrative or judicial order of exclusion or deportation. 1040ez forms A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. 1040ez forms Resident status abandoned. 1040ez forms   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. 1040ez forms S. 1040ez forms consular officer. 1040ez forms    If you initiate the determination, your resident status is considered to be abandoned when you file either of the following with the USCIS or U. 1040ez forms S. 1040ez forms consular officer. 1040ez forms Your application for abandonment. 1040ez forms Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. 1040ez forms You must file the letter by certified mail, return receipt requested. 1040ez forms You must keep a copy of the letter and proof that it was mailed and received. 1040ez forms    Until you have proof your letter was received, you remain a resident alien for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than ten years old or because you have been absent from the United States for a period of time. 1040ez forms   If the USCIS or U. 1040ez forms S. 1040ez forms consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. 1040ez forms If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. 1040ez forms   Under U. 1040ez forms S. 1040ez forms immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. 1040ez forms    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. 1040ez forms See Expatriation Tax in chapter 4. 1040ez forms Termination of residency after June 3, 2004, and before June 17, 2008. 1040ez forms   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. 1040ez forms S. 1040ez forms resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. 1040ez forms Termination of residency after June 16, 2008. 1040ez forms   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. 1040ez forms Substantial Presence Test You will be considered a U. 1040ez forms S. 1040ez forms resident for tax purposes if you meet the substantial presence test for calendar year 2013. 1040ez forms To meet this test, you must be physically present in the United States on at least: 31 days during 2013, and 183 days during the 3-year period that includes 2013, 2012, and 2011, counting: All the days you were present in 2013, and 1/3 of the days you were present in 2012, and 1/6 of the days you were present in 2011. 1040ez forms Example. 1040ez forms You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 1040ez forms To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 1040ez forms Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 1040ez forms The term United States includes the following areas. 1040ez forms All 50 states and the District of Columbia. 1040ez forms The territorial waters of the United States. 1040ez forms The seabed and subsoil of those submarine areas that are adjacent to U. 1040ez forms S. 1040ez forms territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. 1040ez forms The term does not include U. 1040ez forms S. 1040ez forms possessions and territories or U. 1040ez forms S. 1040ez forms airspace. 1040ez forms Days of Presence in the United States You are treated as present in the United States on any day you are physically present in the country at any time during the day. 1040ez forms However, there are exceptions to this rule. 1040ez forms Do not count the following as days of presence in the United States for the substantial presence test. 1040ez forms Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. 1040ez forms Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. 1040ez forms Days you are in the United States as a crew member of a foreign vessel. 1040ez forms Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. 1040ez forms Days you are an exempt individual. 1040ez forms The specific rules that apply to each of these categories are discussed next. 1040ez forms Regular commuters from Canada or Mexico. 1040ez forms   Do not count the days on which you commute to work in the United States from your residence in Canada or Mexico if you regularly commute from Canada or Mexico. 1040ez forms You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period. 1040ez forms   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. 1040ez forms “Workdays” are the days on which you work in the United States or Canada or Mexico. 1040ez forms “Working period” means the period beginning with the first day in the current year on which you are physically present in the United States to work and ending on the last day in the current year on which you are physically present in the United States to work. 1040ez forms If your work requires you to be present in the United States only on a seasonal or cyclical basis, your working period begins on the first day of the season or cycle on which you are present in the United States to work and ends on the last day of the season or cycle on which you are present in the United States to work. 1040ez forms You can have more than one working period in a calendar year, and your working period can begin in one calendar year and end in the following calendar year. 1040ez forms Example. 1040ez forms Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. 1040ez forms She was assigned to her firm's office in the United States from February 1 through June 1. 1040ez forms On June 2, she resumed her employment in Mexico. 1040ez forms On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. 1040ez forms S. 1040ez forms office. 1040ez forms She returned to her home in Mexico on each of those evenings. 1040ez forms On 7 days, she worked in her firm's Mexico office. 1040ez forms For purposes of the substantial presence test, Maria does not count the days she commuted to work in the United States because those days equal more than 75% of the workdays during the working period (69 workdays in the United States divided by 76 workdays in the working period equals 90. 1040ez forms 8%). 1040ez forms Days in transit. 1040ez forms   Do not count the days you are in the United States for less than 24 hours and you are in transit between two places outside the United States. 1040ez forms You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. 1040ez forms For example, if you travel between airports in the United States to change planes en route to your foreign destination, you are considered to be in transit. 1040ez forms However, you are not considered to be in transit if you attend a business meeting while in the United States. 1040ez forms This is true even if the meeting is held at the airport. 1040ez forms Crew members. 1040ez forms   Do not count the days you are temporarily present in the United States as a regular crew member of a foreign vessel (boat or ship) engaged in transportation between the United States and a foreign country or a U. 1040ez forms S. 1040ez forms possession. 1040ez forms However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. 1040ez forms Medical condition. 1040ez forms   Do not count the days you intended to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. 1040ez forms Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. 1040ez forms For example, you may be able to establish that you intended to leave if your purpose for visiting the United States could be accomplished during a period that is not long enough to qualify you for the substantial presence test. 1040ez forms However, if you need an extended period of time to accomplish the purpose of your visit and that period would qualify you for the substantial presence test, you would not be able to establish an intent to leave the United States before the end of that extended period. 1040ez forms   In the case of an individual who is judged mentally incompetent, proof of intent to leave the United States can be determined by analyzing the individual's pattern of behavior before he or she was judged mentally incompetent. 1040ez forms   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. 1040ez forms See Form 8843 , later. 1040ez forms   You cannot exclude any days of presence in the United States under the following circumstances. 1040ez forms You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave. 1040ez forms You returned to the United States for treatment of a medical condition that arose during a prior stay. 1040ez forms The condition existed before your arrival in the United States and you were aware of the condition. 1040ez forms It does not matter whether you needed treatment for the condition when you entered the United States. 1040ez forms Exempt individual. 1040ez forms   Do not count days for which you are an exempt individual. 1040ez forms The term “exempt individual” does not refer to someone exempt from U. 1040ez forms S. 1040ez forms tax, but to anyone in the following categories. 1040ez forms An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. 1040ez forms A teacher or trainee temporarily present in the United States under a “J” or “Q” visa, who substantially complies with the requirements of the visa. 1040ez forms A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. 1040ez forms A professional athlete temporarily in the United States to compete in a charitable sports event. 1040ez forms   The specific rules for each of these four categories (including any rules on the length of time you will be an exempt individual) are discussed next. 1040ez forms Foreign government-related individuals. 1040ez forms   A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States: As a full-time employee of an international organization, By reason of diplomatic status, or By reason of a visa (other than a visa that grants lawful permanent residence) that the Secretary of the Treasury determines represents full-time diplomatic or consular status. 1040ez forms Note. 1040ez forms You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. 1040ez forms    An international organization is any public international organization that the President of the United States has designated by Executive Order as being entitled to the privileges, exemptions, and immunities provided for in the International Organizations Act. 1040ez forms An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. 1040ez forms   An individual is considered to have full-time diplomatic or consular status if he or she: Has been accredited by a foreign government that is recognized by the United States, Intends to engage primarily in official activities for that foreign government while in the United States, and Has been recognized by the President, Secretary of State, or a consular officer as being entitled to that status. 1040ez forms Note. 1040ez forms If you are present in the United States under an “A” or “G” visa you are considered a foreign government-related individual (with full-time diplomatic or consular status). 1040ez forms None of your days count for purposes of the substantial presence test. 1040ez forms   Members of the immediate family include the individual's spouse and unmarried children (whether by blood or adoption) but only if the spouse's or unmarried children's visa statuses are derived from and dependent on the exempt individual's visa classification. 1040ez forms Unmarried children are included only if they: Are under 21 years of age, Reside regularly in the exempt individual's household, and Are not members of another household. 1040ez forms Teachers and trainees. 1040ez forms   A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a “J” or “Q” visa and substantially complies with the requirements of that visa. 1040ez forms You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. 1040ez forms S. 1040ez forms immigration laws and could result in the loss of your visa status. 1040ez forms   Also included are immediate family members of exempt teachers and trainees. 1040ez forms See the definition of immediate family, earlier, under Foreign government-related individuals . 1040ez forms   You will not be an exempt individual as a teacher or trainee in 2013 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. 1040ez forms However, you will be an exempt individual if all of the following conditions are met. 1040ez forms You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years, A foreign employer paid all of your compensation during 2013, and A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee. 1040ez forms A foreign employer includes an office or place of business of an American entity in a foreign country or a U. 1040ez forms S. 1040ez forms possession. 1040ez forms   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. 1040ez forms See Form 8843 , later. 1040ez forms Example. 1040ez forms Carla was temporarily in the United States during the year as a teacher on a “J” visa. 1040ez forms Her compensation for the year was paid by a foreign employer. 1040ez forms Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. 1040ez forms She will not be considered an exempt individual for the current year because she was exempt as a teacher for at least 2 of the past 6 years. 1040ez forms If her compensation for the past 2 years had been paid by a foreign employer, she would be an exempt individual for the current year. 1040ez forms Students. 1040ez forms   A student is any individual who is temporarily in the United States on an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of that visa. 1040ez forms You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. 1040ez forms S. 1040ez forms immigration laws and could result in the loss of your visa status. 1040ez forms   Also included are immediate family members of exempt students. 1040ez forms See the definition of immediate family, earlier, under Foreign government-related individuals . 1040ez forms   You will not be an exempt individual as a student in 2013 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements. 1040ez forms You establish that you do not intend to reside permanently in the United States. 1040ez forms You have substantially complied with the requirements of your visa. 1040ez forms The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to, the following. 1040ez forms Whether you have maintained a closer connection to a foreign country (discussed later). 1040ez forms Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country . 1040ez forms   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. 1040ez forms See Form 8843 , later. 1040ez forms Professional athletes. 1040ez forms   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. 1040ez forms A charitable sports event is one that meets the following conditions. 1040ez forms The main purpose is to benefit a qualified charitable organization. 1040ez forms The entire net proceeds go to charity. 1040ez forms Volunteers perform substantially all the work. 1040ez forms   In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in a sports event. 1040ez forms 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 forms   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. 1040ez forms See Form 8843 , next. 1040ez forms Form 8843. 1040ez forms   If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully completed Form 8843. 1040ez forms You were unable to leave the United States as planned because of a medical condition or problem. 1040ez forms You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. 1040ez forms You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. 1040ez forms You were a professional athlete competing in a charitable sports event. 1040ez forms Attach Form 8843 to your 2013 income tax return. 1040ez forms If you do not have to file a return, send Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. 1040ez forms The due date for filing is discussed in chapter 7. 1040ez forms If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete or because of a medical condition that arose while you were in the United States. 1040ez forms This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. 1040ez forms Closer Connection to a Foreign Country Even if you meet the substantial presence test, you can be treated as a nonresident alien if you: Are present in the United States for less than 183 days during the year, Maintain a tax home in a foreign country during the year, and Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next). 1040ez forms Closer connection to two foreign countries. 1040ez forms   You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions. 1040ez forms You maintained a tax home beginning on the first day of the year in one foreign country. 1040ez forms You changed your tax home during the year to a second foreign country. 1040ez forms You continued to maintain your tax home in the second foreign country for the rest of the year. 1040ez forms You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country. 1040ez forms You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country. 1040ez forms Tax home. 1040ez forms   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. 1040ez forms Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. 1040ez forms 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 forms If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. 1040ez forms   For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year, and must be located in the same foreign country to which you are claiming to have a closer connection. 1040ez forms Foreign country. 1040ez forms   In determining whether you have a closer connection to a foreign country, the term “foreign country” means: Any territory under the sovereignty of the United Nations or a government other than that of the United States, The territorial waters of the foreign country (determined under U. 1040ez forms S. 1040ez forms law), The seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights under international law to explore and exploit natural resources, and Possessions and territories of the United States. 1040ez forms Establishing a closer connection. 1040ez forms   You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. 1040ez forms In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following. 1040ez forms The country of residence you designate on forms and documents. 1040ez forms The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. 1040ez forms The location of: Your permanent home, Your family, Your personal belongings, such as cars, furniture, clothing, and jewelry, Your current social, political, cultural, professional, or religious affiliations, Your business activities (other than those that constitute your tax home), The jurisdiction in which you hold a driver's license, The jurisdiction in which you vote, and Charitable organizations to which you contribute. 1040ez forms It does not matter whether your permanent home is a house, an apartment, or a furnished room. 1040ez forms It also does not matter whether you rent or own it. 1040ez forms It is important, however, that your home be available at all times, continuously, and not solely for short stays. 1040ez forms When you cannot have a closer connection. 1040ez forms   You cannot claim you have a closer connection to a foreign country if either of the following applies: You personally applied, or took other steps during the year, to change your status to that of a permanent resident, or You had an application pending for adjustment of status during the current year. 1040ez forms Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. 1040ez forms Form I-508, Waiver of Rights, Privileges, Exemptions and Immunities Form I-485, Application to Register Permanent Residence or Adjust Status Form I-130, Petition for Alien Relative, on your behalf Form I-140, Immigrant Petition for Alien Worker, on your behalf Form ETA-750, Application for Alien Employment Certification, on your behalf Form DS-230, Application for Immigrant Visa and Alien Registration Form 8840. 1040ez forms   You must attach a fully completed Form 8840 to your income tax return to claim you have a closer connection to a foreign country or countries. 1040ez forms   If you do not have to file a return, send the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. 1040ez forms The due date for filing is discussed later in chapter 7. 1040ez forms   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. 1040ez forms This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. 1040ez forms Effect of Tax Treaties The rules given here to determine if you are a U. 1040ez forms S. 1040ez forms resident do not override tax treaty definitions of residency. 1040ez forms If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. 1040ez forms A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 1040ez forms The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). 1040ez forms If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U. 1040ez forms S. 1040ez forms income tax. 1040ez forms For purposes other than figuring your tax, you will be treated as a U. 1040ez forms S. 1040ez forms resident. 1040ez forms For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . 1040ez forms Information to be reported. 1040ez forms   If you are a dual-resident taxpayer and you claim treaty benefits, you must file a return by the due date (including extensions) using Form 1040NR or Form 1040NR-EZ, and compute your tax as a nonresident alien. 1040ez forms You must also attach a fully completed Form 8833 if you determine your residency under a tax treaty and receive payments or income items totaling more than $100,000. 1040ez forms You may also have to attach Form 8938 (discussed in chapter 7). 1040ez forms See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. 1040ez forms Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. 1040ez forms This usually occurs in the year you arrive in or depart from the United States. 1040ez forms Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. 1040ez forms First Year of Residency If you are a U. 1040ez forms S. 1040ez forms resident for the calendar year, but you were not a U. 1040ez forms S. 1040ez forms resident at any time during the preceding calendar year, you are a U. 1040ez forms S. 1040ez forms resident only for the part of the calendar year that begins on the residency starting date. 1040ez forms You are a nonresident alien for the part of the year before that date. 1040ez forms Residency starting date under substantial presence test. 1040ez forms   If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. 1040ez forms However, you do not have to count up to 10 days of actual presence in the United States if on those days you establish that: You had a closer connection to a foreign country than to the United States, and Your tax home was in that foreign country. 1040ez forms See Closer Connection to a Foreign Country , earlier. 1040ez forms   In determining whether you can exclude up to 10 days, the following rules apply. 1040ez forms You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. 1040ez forms You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. 1040ez forms Although you can exclude up to 10 days of presence in determining your residency starting date, you must include those days when determining whether you meet the substantial presence test. 1040ez forms Example. 1040ez forms Ivan Ivanovich is a citizen of Russia. 1040ez forms He came to the United States for the first time on January 6, 2013, to attend a business meeting and returned to Russia on January 10, 2013. 1040ez forms His tax home remained in Russia. 1040ez forms On March 1, 2013, he moved to the United States and resided here for the rest of the year. 1040ez forms Ivan is able to establish a closer connection to Russia for the period January 6–10. 1040ez forms Thus, his residency starting date is March 1. 1040ez forms Statement required to exclude up to 10 days of presence. 1040ez forms   You must file a statement with the IRS if you are excluding up to 10 days of presence in the United States for purposes of your residency starting date. 1040ez forms You must sign and date this statement and include a declaration that it is made under penalties of perjury. 1040ez forms The statement must contain the following information (as applicable). 1040ez forms Your name, address, U. 1040ez forms S. 1040ez forms taxpayer identification number (if any), and U. 1040ez forms S. 1040ez forms visa number (if any). 1040ez forms Your passport number and the name of the country that issued your passport. 1040ez forms The tax year for which the statement applies. 1040ez forms The first day that you were present in the United States during the year. 1040ez forms The dates of the days you are excluding in figuring your first day of residency. 1040ez forms Sufficient facts to establish that you have maintained your tax home in and a closer connection to a foreign country during the period you are excluding. 1040ez forms   Attach the required statement to your income tax return. 1040ez forms If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. 1040ez forms The due date for filing is discussed in chapter 7. 1040ez forms   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. 1040ez forms Therefore, your first day of residency will be the first day you are present in the United States. 1040ez forms This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. 1040ez forms Residency starting date under green card test. 1040ez forms   If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident. 1040ez forms   If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. 1040ez forms Residency during the preceding year. 1040ez forms   If you were a U. 1040ez forms S. 1040ez forms resident during any part of the preceding calendar year and you are a U. 1040ez forms S. 1040ez forms resident for any part of the current year, you will be considered a U. 1040ez forms S. 1040ez forms resident at the beginning of the current year. 1040ez forms This applies whether you are a resident under the substantial presence test or green card test. 1040ez forms Example. 1040ez forms Robert Bach is a citizen of Switzerland. 1040ez forms He came to the United States as a U. 1040ez forms S. 1040ez forms resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. 1040ez forms Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. 1040ez forms In calendar year 2013, Robert's U. 1040ez forms S. 1040ez forms residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. 1040ez forms First-Year Choice If you do not meet either the green card test or the substantial presence test for 2012 or 2013 and you did not choose to be treated as a resident for part of 2012, but you meet the substantial presence test for 2014, you can choose to be treated as a U. 1040ez forms S. 1040ez forms resident for part of 2013. 1040ez forms To make this choice, you must: Be present in the United States for at least 31 days in a row in 2013, and Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2013. 1040ez forms For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States. 1040ez forms When counting the days of presence in (1) and (2) above, do not count the days you were in the United States under any of the exceptions discussed earlier under Days of Presence in the United States. 1040ez forms If you make the first-year choice, your residency starting date for 2013 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. 1040ez forms You are treated as a U. 1040ez forms S. 1040ez forms resident for the rest of the year. 1040ez forms If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. 1040ez forms If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period. 1040ez forms Note. 1040ez forms You do not have to be married to make this choice. 1040ez forms Example 1. 1040ez forms Juan DaSilva is a citizen of the Philippines. 1040ez forms He came to the United States for the first time on November 1, 2013, and was here on 31 consecutive days (from November 1 through December 1, 2013). 1040ez forms Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. 1040ez forms He stayed in the United States for the rest of the year. 1040ez forms During 2014, Juan was a resident of the United States under the substantial presence test. 1040ez forms Juan can make the first-year choice for 2013 because he was in the United States in 2013 for a period of 31 days in a row (November 1 through December 1) and for at least 75% of the days following (and including) the first day of his 31-day period (46 total days of presence in the United States divided by 61 days in the period from November 1 through December 31 equals 75. 1040ez forms 4%). 1040ez forms If Juan makes the first-year choice, his residency starting date will be November 1, 2013. 1040ez forms Example 2. 1040ez forms The facts are the same as in Example 1, except that Juan was also absent from the United States on December 24, 25, 29, 30, and 31. 1040ez forms He can make the first-year choice for 2013 because up to 5 days of absence are considered days of presence for purposes of the 75% requirement. 1040ez forms Statement required to make the first-year choice for 2013. 1040ez forms   You must attach a statement to Form 1040 to make the first-year choice for 2013. 1040ez forms The statement must contain your name and address and specify the following. 1040ez forms That you are making the first-year choice for 2013. 1040ez forms That you were not a resident in 2012. 1040ez forms That you are a resident under the substantial presence test in 2014. 1040ez forms The number of days of presence in the United States during 2014. 1040ez forms The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. 1040ez forms The date or dates of absence from the United States during 2013 that you are treating as days of presence. 1040ez forms You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. 1040ez forms If you have not met the test for 2014 as of April 15, 2014, you can request an extension of time for filing your 2013 Form 1040 until a reasonable period after you have met that test. 1040ez forms To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. 1040ez forms S. 1040ez forms Individual Income Tax Return. 1040ez forms You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. 1040ez forms You should pay with this extension the amount of tax you expect to owe for 2013 figured as if you were a nonresident alien the entire year. 1040ez forms You can use Form 1040NR or Form 1040NR-EZ to figure the tax. 1040ez forms Enter the tax on Form 4868. 1040ez forms If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment. 1040ez forms   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. 1040ez forms   If you do not follow the procedures discussed here for making the first-year choice, you will be treated as a nonresident alien for all of 2013. 1040ez forms However, this does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing procedures and significant steps to comply with the procedures. 1040ez forms Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. 1040ez forms S. 1040ez forms resident for the entire year if all of the following apply. 1040ez forms You were a nonresident alien at the beginning of the year. 1040ez forms You are a resident alien or U. 1040ez forms S. 1040ez forms citizen at the end of the year. 1040ez forms You are married to a U. 1040ez forms S. 1040ez forms citizen or resident alien at the end of the year. 1040ez forms Your spouse joins you in making the choice. 1040ez forms This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. 1040ez forms Note. 1040ez forms If you are single at the end of the year, you cannot make this choice. 1040ez forms If you make this choice, the following rules apply. 1040ez forms You and your spouse are treated as U. 1040ez forms S. 1040ez forms residents for the entire year for income tax purposes. 1040ez forms You and your spouse are taxed on worldwide income. 1040ez forms You and your spouse must file a joint return for the year of the choice. 1040ez forms Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. 1040ez forms The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. 1040ez forms Note. 1040ez forms A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U. 1040ez forms S. 1040ez forms citizen or resident. 1040ez forms See Nonresident Spouse Treated as a Resident , later. 1040ez forms If you previously made that choice and it is still in effect, you do not need to make the choice explained here. 1040ez forms Making the choice. 1040ez forms   You should attach a statement signed by both spouses to your joint return for the year of the choice. 1040ez forms The statement must contain the following information. 1040ez forms A declaration that you both qualify to make the choice and that you choose to be treated as U. 1040ez forms S. 1040ez forms residents for the entire tax year. 1040ez forms The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. 1040ez forms (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. 1040ez forms )   You generally make this choice when you file your joint return. 1040ez forms However, you also can make the choice by filing Form 1040X, Amended U. 1040ez forms S. 1040ez forms Individual Income Tax Return. 1040ez forms Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. 1040ez forms If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. 1040ez forms   You generally must file the amended joint return within 3 years from the date you filed your original U. 1040ez forms S. 1040ez forms income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 1040ez forms Last Year of Residency If you were a U. 1040ez forms S. 1040ez forms resident in 2013 but are not a U. 1040ez forms S. 1040ez forms resident during any part of 2014, you cease to be a U. 1040ez forms S. 1040ez forms resident on your residency termination date. 1040ez forms Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. 1040ez forms Earlier residency termination date. 1040ez forms   You may qualify for a residency termination date that is earlier than December 31. 1040ez forms This date is: The last day in 2013 that you are physically present in the United States, if you met the substantial presence test, The first day in 2013 that you are no longer a lawful permanent resident of the United States, if you met the green card test, or The later of (1) or (2), if you met both tests. 1040ez forms You can use this date only if, for the remainder of 2013, your tax home was in a foreign country and you had a closer connection to that foreign country. 1040ez forms See Closer Connection to a Foreign Country , earlier. 1040ez forms    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. 1040ez forms See Expatriation Tax in chapter 4. 1040ez forms Termination of residency. 1040ez forms   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. 1040ez forms De minimis presence. 1040ez forms   If you are a U. 1040ez forms S. 1040ez forms resident because of the substantial presence test and you qualify to use the earlier residency termination date, you can exclude up to 10 days of actual presence in the United States in determining your residency termination date. 1040ez forms In determining whether you can exclude up to 10 days, the following rules apply. 1040ez forms You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. 1040ez forms You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. 1040ez forms Although you can exclude up to 10 days of presence in determining your residency termination date, you must include those days when determining whether you meet the substantial presence test. 1040ez forms Example. 1040ez forms Lola Bovary is a citizen of Malta. 1040ez forms She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. 1040ez forms On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. 1040ez forms She is able to establish a closer connection to Malta for the period December 12–16. 1040ez forms Lola is not a U. 1040ez forms S. 1040ez forms resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. 1040ez forms Lola is a U. 1040ez forms S. 1040ez forms resident under the substantial presence test for 2013 because she was present in the United States for 183 days (178 days for the period March 1 to August 25 plus 5 days in December). 1040ez forms Lola's residency termination date is August 25, 2013. 1040ez forms Residency during the next year. 1040ez forms   If you are a U. 1040ez forms S. 1040ez forms resident during any part of 2014 and you are a resident during any part of 2013, you will be treated as a resident through the end of 2013. 1040ez forms This applies whether you have a closer connection to a foreign country than the United States during 2013, and whether you are a resident under the substantial presence test or green card test. 1040ez forms Statement required to establish your residency termination date. 1040ez forms   You must file a statement with the IRS to establish your residency termination date. 1040ez forms You must sign and date this statement and include a declaration that it is made under penalties of perjury. 1040ez forms The statement must contain the following information (as applicable). 1040ez forms Your name, address, U. 1040ez forms S. 1040ez forms taxpayer identification number (if any), and U. 1040ez forms S. 1040ez forms visa number (if any). 1040ez forms Your passport number and the name of the country that issued your passport. 1040ez forms The tax year for which the statement applies. 1040ez forms The last day that you were present in the United States during the year. 1040ez forms Sufficient facts to establish that you have maintained your tax home in, and that you have a closer connection to, a foreign country following your last day of presence in the United States during the year or following the abandonment or rescission of your status as a lawful permanent resident during the year. 1040ez forms The date that your status as a lawful permanent resident was abandoned or rescinded. 1040ez forms Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. 1040ez forms If you can exclude days under the de minimis presence rule, discussed earlier, include the dates of the days you are excluding and sufficient facts to establish that you have maintained your tax home in and that you have a closer connection to a foreign country during the period you are excluding. 1040ez forms   Attach the required statement to your income tax return. 1040ez forms If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. 1040ez forms The due date for filing is discussed in chapter 7. 1040ez forms   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. 1040ez forms This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. 1040ez forms Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 1040ez forms S. 1040ez forms citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. 1040ez forms S. 1040ez forms resident. 1040ez forms This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year. 1040ez forms If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. 1040ez forms Neither you nor your spouse can claim under any tax treaty not to be a U. 1040ez forms S. 1040ez forms resident. 1040ez forms You are both taxed on worldwide income. 1040ez forms You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. 1040ez forms If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. 1040ez forms Example. 1040ez forms Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. 1040ez forms In June, Bob became a resident alien and remained a resident for the rest of the year. 1040ez forms Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. 1040ez forms Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years. 1040ez forms How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. 1040ez forms It should contain the following information. 1040ez forms A declaration that one spouse was a nonresident alien and the other spouse a U. 1040ez forms S. 1040ez forms citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. 1040ez forms S. 1040ez forms residents for the entire tax year. 1040ez forms The name, address, and identification number of each spouse. 1040ez forms (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 1040ez forms ) Amended return. 1040ez forms   You generally make this choice when you file your joint return. 1040ez forms However, you can also make the choice by filing a joint amended return on Form 1040X. 1040ez forms Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. 1040ez forms If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. 1040ez forms   You generally must file the amended joint return within 3 years from the date you filed your original U. 1040ez forms S. 1040ez forms income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 1040ez forms Suspending the Choice The choice to be treated as a resident alien is suspended for any tax year (after the tax year you made the choice) if neither spouse is a U. 1040ez forms S. 1040ez forms citizen or resident alien at any time during the tax year. 1040ez forms This means each spouse must file a separate return as a nonresident alien for that year if either meets the filing requirements for nonresident aliens discussed in chapter 7. 1040ez forms Example. 1040ez forms Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 1040ez forms They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. 1040ez forms On January 10, 2012, Dick became a nonresident alien. 1040ez forms Judy had remained a nonresident alien throughout the period. 1040ez forms Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. 1040ez forms However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. 1040ez forms If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. 1040ez forms If Dick becomes a resident alien again in 2014, their choice is no longer suspended. 1040ez forms Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier under Suspending the Choice ) or ended in one of the following ways. 1040ez forms If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. 1040ez forms Revocation. 1040ez forms Either spouse can revoke the choice for any tax year, provided he or she makes the revocation by the due date for filing the tax return for that tax year. 1040ez forms The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 1040ez forms The statement must include the name, address, and identification number of each spouse. 1040ez forms (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. 1040ez forms ) The statement also must include a list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. 1040ez forms File the statement as follows. 1040ez forms If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. 1040ez forms If the spouse revoking the choice does not have to file a return, but does file a return (for example, to obtain a refund), attach the statement to the return. 1040ez forms If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where you filed the last joint return. 1040ez forms Death. 1040ez forms The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. 1040ez forms However, if the surviving spouse is a U. 1040ez forms S. 1040ez forms citizen or resident and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. 1040ez forms If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. 1040ez forms Legal separation. 1040ez forms A legal separation under a decree of divorce or separate maintenance ends the choice as of the beginning of the tax year in which the legal separation occurs. 1040ez forms Inadequate records. 1040ez forms The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. 1040ez forms Aliens From American Samoa or Puerto Rico If you are a nonresident alien in the United States and a bona fide resident of American Samoa or Puerto Rico during the entire tax year, you are taxed, with certain exceptions, according to the rules for resident aliens of the United States. 1040ez forms For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. 1040ez forms If you are a nonresident alien from American Samoa or Puerto Rico who does not qualify as a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you are taxed as a nonresident alien. 1040ez forms Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. 1040ez forms Prev  Up  Next   Home   More Online Publications