File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2009 Tax Form

File State Tax Only1040x H&r BlockHrblockfreetax2011 Income Tax Form1040ez Electronic FilingFree State Tax E FileFree Tax Software OnlineAmend Tax FormFree Taxes PreparationFree E-file State Taxes OnlyFile 1040ez FormAmend Tax Return 2013How To File 2012 State TaxesAmend 2012 Tax Return FreeFree Federal TaxesFree File State And Federal TaxesFile State And Federal Taxes For FreeFile 2012 Federal Taxes Online Free1040x ExampleAmended State Tax Forms2012 Taxes Online FreeAmending Irs ReturnTax Return Military1040nr Online FreeEstimated Tax Payments 1040esFile Past Taxes For FreeFile A 2010 Tax Return2010 Tax Forms And InstructionsTaxaid Com2012 Income Tax ReturnsFree Prior Year Tax Filing Free2010 1040 Tax FormTax Deductions For MilitaryFree Tax PreperationTax AmmendmentH & R Block Tax EstimatorCan I Fill 2010 Taxes This Year1040ez Tax FormHow To File State Taxes FreeMy Pay Mil

2009 Tax Form

2009 tax form Publication 907 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. 2009 tax form Tax questions. 2009 tax form Future Developments For the latest information about developments related to Publication 907, such as legislation enacted after this publication was published, go to www. 2009 tax form IRS. 2009 tax form gov/pub907. 2009 tax form    Introduction This publication gives you a brief introduction to certain parts of the tax law of particular interest to people with disabilities and those who care for people with disabilities. 2009 tax form It includes highlights about: Income, Itemized deductions, Tax credits, Household employers, and Business tax incentives. 2009 tax form You will find most of the information you need to complete your tax return in your form instruction booklet. 2009 tax form If you need additional information, you may want to order a free tax publication. 2009 tax form You may also want to take advantage of the other free tax help services that the IRS provides. 2009 tax form See How To Get Tax Help , at the end of this publication, for information about getting publications, forms, and free tax services. 2009 tax form Comments and suggestions. 2009 tax form   We welcome your comments about this publication and your suggestions for future editions. 2009 tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2009 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 tax form   You can send your comments from www. 2009 tax form irs. 2009 tax form gov/formspubs/. 2009 tax form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2009 tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2009 tax form Ordering forms and publications. 2009 tax form   Visit www. 2009 tax form irs. 2009 tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2009 tax form Internal Revenue Service 1201 N. 2009 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2009 tax form   If you have a tax question, check the information available on IRS. 2009 tax form gov or call 1-800-829-1040. 2009 tax form We cannot answer tax questions sent to either of the above addresses. 2009 tax form Prev  Up  Next   Home   More Online Publications
Español

Transportation Command

The U.S. Transportation Command provides transportation services and capabilities to the other combatant commands, the military services and defense agencies..

Contact the Agency or Department

Website: Transportation Command

Address: US Transportation Command
Scott Air Force Base, IL 62225-5357

Phone Number: (618) 22-4999

The 2009 Tax Form

2009 tax form 1. 2009 tax form   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. 2009 tax form Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. 2009 tax form Special rule for members of the U. 2009 tax form S. 2009 tax form Armed Forces. 2009 tax form   If you are a member of the U. 2009 tax form S. 2009 tax form Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. 2009 tax form Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. 2009 tax form Also see the special income source rule for members of the U. 2009 tax form S. 2009 tax form Armed Forces in chapter 2, under Compensation for Labor or Personal Services . 2009 tax form Special rule for civilian spouse of active duty member of the U. 2009 tax form S. 2009 tax form Armed Forces. 2009 tax form   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. 2009 tax form S. 2009 tax form possession. 2009 tax form Before relocating, you and your spouse must have the same tax residence. 2009 tax form If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. 2009 tax form As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. 2009 tax form S. 2009 tax form possession return, may be affected. 2009 tax form For more information, consult with state, local, or U. 2009 tax form S. 2009 tax form possession tax authorities regarding your tax obligations under MSRRA. 2009 tax form Presence Test If you are a U. 2009 tax form S. 2009 tax form citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. 2009 tax form You were present in the relevant possession for at least 183 days during the tax year. 2009 tax form You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. 2009 tax form During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. 2009 tax form You were present in the United States for no more than 90 days during the tax year. 2009 tax form You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. 2009 tax form Earned income is pay for personal services performed, such as wages, salaries, or professional fees. 2009 tax form You had no significant connection to the United States during the tax year. 2009 tax form Special rule for nonresident aliens. 2009 tax form   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. 2009 tax form Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. 2009 tax form In that discussion, substitute the name of the possession for “United States” and “U. 2009 tax form S. 2009 tax form ” wherever they appear. 2009 tax form Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. 2009 tax form Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. 2009 tax form Days of presence in a possession. 2009 tax form   You are considered to be present in the relevant possession on any of the following days. 2009 tax form Any day you are physically present in that possession at any time during the day. 2009 tax form Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). 2009 tax form Your parent. 2009 tax form Your spouse. 2009 tax form Your child, who is your son, daughter, stepson, or stepdaughter. 2009 tax form This includes an adopted child or child lawfully placed with you for legal adoption. 2009 tax form This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 2009 tax form Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. 2009 tax form   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). 2009 tax form Days of presence in the United States. 2009 tax form   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. 2009 tax form However, do not count the following days as days of presence in the United States. 2009 tax form Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. 2009 tax form “Child” is defined under item 2c earlier. 2009 tax form “Qualifying medical treatment” is defined later. 2009 tax form Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. 2009 tax form Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. 2009 tax form Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). 2009 tax form Any day you are temporarily in the United States as a student (defined later). 2009 tax form Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). 2009 tax form Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. 2009 tax form The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. 2009 tax form With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. 2009 tax form You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. 2009 tax form You must keep the following documentation. 2009 tax form Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. 2009 tax form Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. 2009 tax form Charitable Sports Event A charitable sports event is one that meets all of the following conditions. 2009 tax form The main purpose is to benefit a qualified charitable organization. 2009 tax form The entire net proceeds go to charity. 2009 tax form Volunteers perform substantially all the work. 2009 tax form In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. 2009 tax form You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. 2009 tax form Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. 2009 tax form The 5 calendar months do not have to be consecutive. 2009 tax form Full-time student. 2009 tax form   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. 2009 tax form However, school attendance exclusively at night is not considered full-time attendance. 2009 tax form School. 2009 tax form   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. 2009 tax form It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. 2009 tax form Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. 2009 tax form This section looks at the factors that determine if a significant connection exists. 2009 tax form You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. 2009 tax form For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. 2009 tax form Permanent home. 2009 tax form   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. 2009 tax form The dwelling unit must be available at all times, continuously, not only for short stays. 2009 tax form Exception for rental property. 2009 tax form   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. 2009 tax form   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. 2009 tax form   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. 2009 tax form You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. 2009 tax form A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. 2009 tax form Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. 2009 tax form ), and lineal descendants (children, grandchildren, etc. 2009 tax form ). 2009 tax form Anyone under an arrangement that lets you use some other dwelling unit. 2009 tax form Anyone at less than a fair rental price. 2009 tax form   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. 2009 tax form Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. 2009 tax form   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. 2009 tax form Example—significant connection. 2009 tax form Ann Green, a U. 2009 tax form S. 2009 tax form citizen, is a sales representative for a company based in Guam. 2009 tax form Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. 2009 tax form Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. 2009 tax form When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. 2009 tax form Ann's stays are always of short duration and she asks her brother's permission to stay with him. 2009 tax form Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. 2009 tax form Ann satisfies the presence test because she has no significant connection to the United States. 2009 tax form Example—presence test. 2009 tax form Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. 2009 tax form They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. 2009 tax form The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. 2009 tax form In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. 2009 tax form Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. 2009 tax form However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. 2009 tax form Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. 2009 tax form Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. 2009 tax form If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. 2009 tax form If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. 2009 tax form Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. 2009 tax form Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. 2009 tax form Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). 2009 tax form Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). 2009 tax form Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. 2009 tax form For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. 2009 tax form Example. 2009 tax form In 2013, Sean Silverman, a U. 2009 tax form S. 2009 tax form citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. 2009 tax form When not at sea, Sean lived with his spouse at a house they own in American Samoa. 2009 tax form The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. 2009 tax form For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. 2009 tax form Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. 2009 tax form See Special Rules in the Year of a Move , later in this chapter. 2009 tax form Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. 2009 tax form S. 2009 tax form possession. 2009 tax form You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. 2009 tax form In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. 2009 tax form The location of your permanent home. 2009 tax form The location of your family. 2009 tax form The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. 2009 tax form The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. 2009 tax form The location where you conduct your routine personal banking activities. 2009 tax form The location where you conduct business activities (other than those that go into determining your tax home). 2009 tax form The location of the jurisdiction in which you hold a driver's license. 2009 tax form The location of the jurisdiction in which you vote. 2009 tax form The location of charitable organizations to which you contribute. 2009 tax form The country of residence you designate on forms and documents. 2009 tax form The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. 2009 tax form Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. 2009 tax form Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. 2009 tax form Example—closer connection to the United States. 2009 tax form Marcos Reyes, a U. 2009 tax form S. 2009 tax form citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. 2009 tax form His spouse and two teenage children remained in California to allow the children to complete high school. 2009 tax form He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. 2009 tax form Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. 2009 tax form Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. 2009 tax form Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. 2009 tax form Marcos received mail in California, including bank and brokerage statements and credit card bills. 2009 tax form He conducted his personal banking activities in California. 2009 tax form He held a California driver's license and was also registered to vote there. 2009 tax form Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. 2009 tax form Closer connection to another possession. 2009 tax form   Generally, possessions are not treated as foreign countries. 2009 tax form Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. 2009 tax form Example—tax home and closer connection to possession. 2009 tax form Pearl Blackmon, a U. 2009 tax form S. 2009 tax form citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. 2009 tax form For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. 2009 tax form Most of Pearl's personal belongings, including her automobile, are located in the CNMI. 2009 tax form She is registered to vote in, and has a driver's license issued by, the CNMI. 2009 tax form She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. 2009 tax form Pearl satisfies the presence test with respect to both Guam and the CNMI. 2009 tax form She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. 2009 tax form Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. 2009 tax form Pearl is considered a bona fide resident of Guam, the location of her tax home. 2009 tax form Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. 2009 tax form See Special Rules in the Year of a Move , next. 2009 tax form Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. 2009 tax form Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. 2009 tax form You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. 2009 tax form In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. 2009 tax form You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. 2009 tax form Example. 2009 tax form Dwight Wood, a U. 2009 tax form S. 2009 tax form citizen, files returns on a calendar year basis. 2009 tax form He lived in the United States from January 2007 through May 2013. 2009 tax form In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. 2009 tax form From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. 2009 tax form If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. 2009 tax form If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. 2009 tax form Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. 2009 tax form You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. 2009 tax form In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. 2009 tax form You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. 2009 tax form Example. 2009 tax form Jean Aspen, a U. 2009 tax form S. 2009 tax form citizen, files returns on a calendar year basis. 2009 tax form From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. 2009 tax form Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. 2009 tax form Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. 2009 tax form If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. 2009 tax form If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. 2009 tax form Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. 2009 tax form S. 2009 tax form citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. 2009 tax form Example. 2009 tax form Randy White, a U. 2009 tax form S. 2009 tax form citizen, files returns on a calendar year basis. 2009 tax form For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. 2009 tax form From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. 2009 tax form On May 5, 2013, Randy moved and changed his tax home to Nevada. 2009 tax form Later that year he established a closer connection to the United States than to Puerto Rico. 2009 tax form Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. 2009 tax form However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. 2009 tax form Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. 2009 tax form S. 2009 tax form possession, you may need to file Form 8898. 2009 tax form This applies to the U. 2009 tax form S. 2009 tax form possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. 2009 tax form Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. 2009 tax form Your worldwide gross income (defined below) in that tax year is more than $75,000. 2009 tax form You meet one of the following. 2009 tax form You take a position for U. 2009 tax form S. 2009 tax form tax purposes that you became a bona fide resident of a U. 2009 tax form S. 2009 tax form possession after a tax year for which you filed a U. 2009 tax form S. 2009 tax form income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. 2009 tax form You are a citizen or resident alien of the United States who takes the position for U. 2009 tax form S. 2009 tax form tax purposes that you ceased to be a bona fide resident of a U. 2009 tax form S. 2009 tax form possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. 2009 tax form You take the position for U. 2009 tax form S. 2009 tax form tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. 2009 tax form Worldwide gross income. 2009 tax form   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. 2009 tax form Example. 2009 tax form You are a U. 2009 tax form S. 2009 tax form citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. 2009 tax form You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. 2009 tax form Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. 2009 tax form You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. 2009 tax form In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. 2009 tax form This is in addition to any criminal penalty that may be imposed. 2009 tax form Prev  Up  Next   Home   More Online Publications