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Can Ie File 2011 Taxes

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Can Ie File 2011 Taxes

Can ie file 2011 taxes Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. Can ie file 2011 taxes Tax questions. Can ie file 2011 taxes Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. Can ie file 2011 taxes irs. Can ie file 2011 taxes gov/pub544. Can ie file 2011 taxes What's New Direct reporting on Schedule D. Can ie file 2011 taxes   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. Can ie file 2011 taxes If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. Can ie file 2011 taxes For additional information, see Schedule D and Form 8949 in chapter 4. Can ie file 2011 taxes Tax rate on net capital gain and qualified dividends. Can ie file 2011 taxes   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Can ie file 2011 taxes See Capital Gains Tax Rates in chapter 4. Can ie file 2011 taxes Important Reminders Dispositions of U. Can ie file 2011 taxes S. Can ie file 2011 taxes real property interests by foreign persons. Can ie file 2011 taxes  If you are a foreign person or firm and you sell or otherwise dispose of a U. Can ie file 2011 taxes S. Can ie file 2011 taxes real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). Can ie file 2011 taxes Corporations, partnerships, trusts, and estates also may have to withhold on certain U. Can ie file 2011 taxes S. Can ie file 2011 taxes real property interests they distribute to you. Can ie file 2011 taxes You must report these dispositions and distributions and any income tax withheld on your U. Can ie file 2011 taxes S. Can ie file 2011 taxes income tax return. Can ie file 2011 taxes For more information on dispositions of U. Can ie file 2011 taxes S. Can ie file 2011 taxes real property interests, see Publication 519, U. Can ie file 2011 taxes S. Can ie file 2011 taxes Tax Guide for Aliens. Can ie file 2011 taxes Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Can ie file 2011 taxes Foreign source income. Can ie file 2011 taxes  If you are a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. Can ie file 2011 taxes S. Can ie file 2011 taxes law. Can ie file 2011 taxes This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. Can ie file 2011 taxes Photographs of missing children. Can ie file 2011 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Can ie file 2011 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Can ie file 2011 taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Can ie file 2011 taxes Introduction You dispose of property when any of the following occurs. Can ie file 2011 taxes You sell property. Can ie file 2011 taxes You exchange property for other property. Can ie file 2011 taxes Your property is condemned or disposed of under threat of condemnation. Can ie file 2011 taxes Your property is repossessed. Can ie file 2011 taxes You abandon property. Can ie file 2011 taxes You give property away. Can ie file 2011 taxes This publication explains the tax rules that apply when you dispose of property. Can ie file 2011 taxes It discusses the following topics. Can ie file 2011 taxes How to figure a gain or loss. Can ie file 2011 taxes Whether your gain or loss is ordinary or capital. Can ie file 2011 taxes How to treat your gain or loss when you dispose of business property. Can ie file 2011 taxes How to report a gain or loss. Can ie file 2011 taxes This publication also explains whether your gain is taxable or your loss is deductible. Can ie file 2011 taxes This publication does not discuss certain transactions covered in other IRS publications. Can ie file 2011 taxes These include the following. Can ie file 2011 taxes Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. Can ie file 2011 taxes See chapter 4 of Publication 550, Investment Income and Expenses. Can ie file 2011 taxes Sale of your main home. Can ie file 2011 taxes See Publication 523, Selling Your Home. Can ie file 2011 taxes Installment sales. Can ie file 2011 taxes See Publication 537, Installment Sales. Can ie file 2011 taxes Transfers of property at death. Can ie file 2011 taxes See Publication 559, Survivors, Executors, and Administrators. Can ie file 2011 taxes Forms to file. Can ie file 2011 taxes   When you dispose of property, you usually will have to file one or more of the following forms. Can ie file 2011 taxes Schedule D, Capital Gains and Losses. Can ie file 2011 taxes Form 4797, Sales of Business Property. Can ie file 2011 taxes Form 8824, Like-Kind Exchanges. Can ie file 2011 taxes Form 8949, Sales and Other Dispositions of Capital Assets. Can ie file 2011 taxes    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. Can ie file 2011 taxes However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Can ie file 2011 taxes Comments and suggestions. Can ie file 2011 taxes   We welcome your comments about this publication and your suggestions for future editions. Can ie file 2011 taxes   You can send your comments to the following address. Can ie file 2011 taxes Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Can ie file 2011 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can ie file 2011 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can ie file 2011 taxes You can also send us comments from www. Can ie file 2011 taxes irs. Can ie file 2011 taxes gov/formspubs/. Can ie file 2011 taxes Click on “More Information ” and then on “Give us feedback. Can ie file 2011 taxes ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Can ie file 2011 taxes Ordering forms and publications. Can ie file 2011 taxes   Visit www. Can ie file 2011 taxes irs. Can ie file 2011 taxes 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. Can ie file 2011 taxes Internal Revenue Service 1201 N. Can ie file 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Can ie file 2011 taxes   If you have a tax question, check the information available on IRS. Can ie file 2011 taxes gov or call 1-800-829-1040. Can ie file 2011 taxes We cannot answer tax questions sent to either of the above addresses. Can ie file 2011 taxes Prev  Up  Next   Home   More Online Publications
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The Can Ie File 2011 Taxes

Can ie file 2011 taxes 1. Can ie file 2011 taxes   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Can ie file 2011 taxes Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Can ie file 2011 taxes S. Can ie file 2011 taxes Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Can ie file 2011 taxes S. Can ie file 2011 taxes Individual Income Tax Return 2350 Application for Extension of Time To File U. Can ie file 2011 taxes S. Can ie file 2011 taxes Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Can ie file 2011 taxes S. Can ie file 2011 taxes Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Can ie file 2011 taxes Filing Requirements If you are a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Can ie file 2011 taxes Your income, filing status, and age generally determine whether you must file an income tax return. Can ie file 2011 taxes Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Can ie file 2011 taxes Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Can ie file 2011 taxes Gross income. Can ie file 2011 taxes   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Can ie file 2011 taxes   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Can ie file 2011 taxes If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Can ie file 2011 taxes Self-employed individuals. Can ie file 2011 taxes   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Can ie file 2011 taxes Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Can ie file 2011 taxes 65 or older. Can ie file 2011 taxes   You are considered to be age 65 on the day before your 65th birthday. Can ie file 2011 taxes For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Can ie file 2011 taxes Residents of U. Can ie file 2011 taxes S. Can ie file 2011 taxes possessions. Can ie file 2011 taxes   If you are (or were) a bona fide resident of a U. Can ie file 2011 taxes S. Can ie file 2011 taxes possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Can ie file 2011 taxes S. Can ie file 2011 taxes Possession. Can ie file 2011 taxes See the instructions for the form for more information. Can ie file 2011 taxes When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Can ie file 2011 taxes If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Can ie file 2011 taxes In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Can ie file 2011 taxes When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Can ie file 2011 taxes — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Can ie file 2011 taxes A tax return delivered by the U. Can ie file 2011 taxes S. Can ie file 2011 taxes mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Can ie file 2011 taxes See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Can ie file 2011 taxes Foreign wire transfers. Can ie file 2011 taxes   If you have a U. Can ie file 2011 taxes S. Can ie file 2011 taxes bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Can ie file 2011 taxes If you do not have a U. Can ie file 2011 taxes S. Can ie file 2011 taxes bank account, ask if your financial institution has a U. Can ie file 2011 taxes S. Can ie file 2011 taxes affiliate that can help you make same-day wire transfers. Can ie file 2011 taxes   For more information, visit www. Can ie file 2011 taxes eftps. Can ie file 2011 taxes gov. Can ie file 2011 taxes Extensions You can get an extension of time to file your return. Can ie file 2011 taxes In some circumstances, you also can get an extension of time to file and pay any tax due. Can ie file 2011 taxes However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Can ie file 2011 taxes This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Can ie file 2011 taxes If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Can ie file 2011 taxes Automatic 2-month extension. Can ie file 2011 taxes   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Can ie file 2011 taxes   If you use a calendar year, the regular due date of your return is April 15. Can ie file 2011 taxes Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Can ie file 2011 taxes Married taxpayers. Can ie file 2011 taxes   If you file a joint return, either you or your spouse can qualify for the automatic extension. Can ie file 2011 taxes If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Can ie file 2011 taxes How to get the extension. Can ie file 2011 taxes   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Can ie file 2011 taxes Automatic 6-month extension. Can ie file 2011 taxes   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Can ie file 2011 taxes To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Can ie file 2011 taxes For more information about filing electronically, see E-file options , later. Can ie file 2011 taxes   The form must show your properly estimated tax liability based on the information available to you. Can ie file 2011 taxes    You may not be eligible. Can ie file 2011 taxes You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Can ie file 2011 taxes E-file options. Can ie file 2011 taxes    You can use e-file to get an extension of time to file. Can ie file 2011 taxes You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Can ie file 2011 taxes   First, complete Form 4868 to use as a worksheet. Can ie file 2011 taxes If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Can ie file 2011 taxes    Then, do one of the following. Can ie file 2011 taxes E-file Form 4868. Can ie file 2011 taxes You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Can ie file 2011 taxes You will need to provide certain information from your tax return for 2012. Can ie file 2011 taxes If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Can ie file 2011 taxes If you e-file Form 4868, do not also send a paper Form 4868. Can ie file 2011 taxes E-file and pay by credit or debit card. Can ie file 2011 taxes You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Can ie file 2011 taxes You can do this by phone or over the Internet. Can ie file 2011 taxes If you do this, you do not file Form 4868. Can ie file 2011 taxes For more information, see the instructions for your tax return. Can ie file 2011 taxes When to file. Can ie file 2011 taxes   Generally, you must request the 6-month extension by the regular due date of your return. Can ie file 2011 taxes Previous 2-month extension. Can ie file 2011 taxes   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Can ie file 2011 taxes The 2-month period and the 6-month period start at the same time. Can ie file 2011 taxes You have to request the additional 4 months by the new due date allowed by the 2-month extension. Can ie file 2011 taxes   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Can ie file 2011 taxes You must make an accurate estimate of your tax based on the information available to you. Can ie file 2011 taxes If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Can ie file 2011 taxes You will owe interest on the unpaid amount from the original due date of the return. Can ie file 2011 taxes   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Can ie file 2011 taxes Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Can ie file 2011 taxes In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Can ie file 2011 taxes Additional extension of time for taxpayers out of the country. Can ie file 2011 taxes   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Can ie file 2011 taxes   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Can ie file 2011 taxes Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Can ie file 2011 taxes   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Can ie file 2011 taxes Extension of time to meet tests. Can ie file 2011 taxes   You generally cannot get an extension of more than 6 months. Can ie file 2011 taxes However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Can ie file 2011 taxes   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Can ie file 2011 taxes The tests, the exclusions, and the deduction are explained in chapter 4. Can ie file 2011 taxes   You should request an extension if all three of the following apply. Can ie file 2011 taxes You are a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or resident alien. Can ie file 2011 taxes You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Can ie file 2011 taxes Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Can ie file 2011 taxes   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Can ie file 2011 taxes However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Can ie file 2011 taxes How to get an extension. Can ie file 2011 taxes   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Can ie file 2011 taxes Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Can ie file 2011 taxes What if tests are not met. Can ie file 2011 taxes   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Can ie file 2011 taxes    You should make any request for an extension early, so that if it is denied you still can file your return on time. Can ie file 2011 taxes Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Can ie file 2011 taxes Return filed before test is met. Can ie file 2011 taxes   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Can ie file 2011 taxes S. Can ie file 2011 taxes and foreign sources and pay the tax on that income. Can ie file 2011 taxes If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Can ie file 2011 taxes Foreign Currency You must express the amounts you report on your U. Can ie file 2011 taxes S. Can ie file 2011 taxes tax return in U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars. Can ie file 2011 taxes If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars. Can ie file 2011 taxes How you do this depends on your functional currency. Can ie file 2011 taxes Your functional currency generally is the U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollar unless you are required to use the currency of a foreign country. Can ie file 2011 taxes You must make all federal income tax determinations in your functional currency. Can ie file 2011 taxes The U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Can ie file 2011 taxes A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Can ie file 2011 taxes Even if you have a QBU, your functional currency is the dollar if any of the following apply. Can ie file 2011 taxes You conduct the business in U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars. Can ie file 2011 taxes The principal place of business is located in the United States. Can ie file 2011 taxes You choose to or are required to use the U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollar as your functional currency. Can ie file 2011 taxes The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Can ie file 2011 taxes Make all income tax determinations in your functional currency. Can ie file 2011 taxes If your functional currency is the U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollar, you must immediately translate into U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars all items of income, expense, etc. Can ie file 2011 taxes (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Can ie file 2011 taxes Use the exchange rate prevailing when you receive, pay, or accrue the item. Can ie file 2011 taxes If there is more than one exchange rate, use the one that most properly reflects your income. Can ie file 2011 taxes You can generally get exchange rates from banks and U. Can ie file 2011 taxes S. Can ie file 2011 taxes Embassies. Can ie file 2011 taxes If your functional currency is not the U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollar, make all income tax determinations in your functional currency. Can ie file 2011 taxes At the end of the year, translate the results, such as income or loss, into U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars to report on your income tax return. Can ie file 2011 taxes Blocked Income You generally must report your foreign income in terms of U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars. Can ie file 2011 taxes If, because of restrictions in a foreign country, your income is not readily convertible into U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars or into other money or property that is readily convertible into U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars, your income is “blocked” or “deferrable” income. Can ie file 2011 taxes You can report this income in one of two ways: Report the income and pay your federal income tax with U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Can ie file 2011 taxes If you choose to postpone the reporting of the income, you must file an information return with your tax return. Can ie file 2011 taxes For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Can ie file 2011 taxes Rul. Can ie file 2011 taxes 74-351. Can ie file 2011 taxes ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Can ie file 2011 taxes You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Can ie file 2011 taxes You must report your income on your information return using the foreign currency in which you received that income. Can ie file 2011 taxes If you have blocked income from more than one foreign country, include a separate information return for each country. Can ie file 2011 taxes Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars or into other money or property that is convertible into U. Can ie file 2011 taxes S. Can ie file 2011 taxes currency. Can ie file 2011 taxes Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Can ie file 2011 taxes If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Can ie file 2011 taxes If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Can ie file 2011 taxes If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Can ie file 2011 taxes To apply for permission, file Form 3115, Application for Change in Accounting Method. Can ie file 2011 taxes You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Can ie file 2011 taxes See the instructions for Form 3115 for information on changing your accounting method. Can ie file 2011 taxes Fulbright Grant All income must be reported in U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars. Can ie file 2011 taxes In most cases, the tax also must be paid in U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars. Can ie file 2011 taxes If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Can ie file 2011 taxes S. Can ie file 2011 taxes tax that is based on the blocked income. Can ie file 2011 taxes Paying U. Can ie file 2011 taxes S. Can ie file 2011 taxes tax in foreign currency. Can ie file 2011 taxes   To qualify for this method of payment, you must prepare a statement that shows the following information. Can ie file 2011 taxes You were a Fulbright grantee and were paid in nonconvertible foreign currency. Can ie file 2011 taxes The total grant you received during the year and the amount you received in nonconvertible foreign currency. Can ie file 2011 taxes At least 70% of the grant was paid in nonconvertible foreign currency. Can ie file 2011 taxes The statement must be certified by the U. Can ie file 2011 taxes S. Can ie file 2011 taxes educational foundation or commission paying the grant or other person having control of grant payments to you. Can ie file 2011 taxes   You should prepare at least two copies of this statement. Can ie file 2011 taxes Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Can ie file 2011 taxes Figuring actual tax. Can ie file 2011 taxes   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Can ie file 2011 taxes If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Can ie file 2011 taxes   Adjusted gross income that is blocked income × Total U. Can ie file 2011 taxes S. Can ie file 2011 taxes tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Can ie file 2011 taxes A copy of the certified statement discussed earlier. Can ie file 2011 taxes A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars. Can ie file 2011 taxes The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Can ie file 2011 taxes Figuring estimated tax on nonconvertible foreign currency. Can ie file 2011 taxes   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Can ie file 2011 taxes   Adjusted gross income that is blocked income × Total estimated U. Can ie file 2011 taxes S. Can ie file 2011 taxes tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Can ie file 2011 taxes Deposit of foreign currency with disbursing officer. Can ie file 2011 taxes   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Can ie file 2011 taxes Estimated tax installments. Can ie file 2011 taxes   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Can ie file 2011 taxes See Estimated Tax , later. Can ie file 2011 taxes Deposit receipt. Can ie file 2011 taxes   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Can ie file 2011 taxes The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Can ie file 2011 taxes S. Can ie file 2011 taxes dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Can ie file 2011 taxes Keep the copy for your records. Can ie file 2011 taxes Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Can ie file 2011 taxes IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Can ie file 2011 taxes IRS computers quickly and automatically check for errors or other missing information. Can ie file 2011 taxes Even returns with a foreign address can be e-filed! How to e-file. Can ie file 2011 taxes   There are three ways you can e-file. Can ie file 2011 taxes Use your personal computer. Can ie file 2011 taxes Use a volunteer. Can ie file 2011 taxes Many programs offering free tax help can e-file your return. Can ie file 2011 taxes Use a tax professional. Can ie file 2011 taxes Most tax professionals can e-file your return. Can ie file 2011 taxes These methods are explained in detail in the instructions for your tax return. Can ie file 2011 taxes Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Can ie file 2011 taxes You claim the foreign earned income exclusion. Can ie file 2011 taxes You claim the foreign housing exclusion or deduction. Can ie file 2011 taxes You live in a foreign country. Can ie file 2011 taxes Instead, use one of the following special addresses. Can ie file 2011 taxes If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Can ie file 2011 taxes O. Can ie file 2011 taxes Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Can ie file 2011 taxes However, you should not file with the addresses listed above if you are a bona fide resident of the U. Can ie file 2011 taxes S. Can ie file 2011 taxes Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Can ie file 2011 taxes Resident of U. Can ie file 2011 taxes S. Can ie file 2011 taxes Virgin Islands (USVI). Can ie file 2011 taxes   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Can ie file 2011 taxes S. Can ie file 2011 taxes return. Can ie file 2011 taxes However, you must file a return with the USVI. Can ie file 2011 taxes    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Can ie file 2011 taxes Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Can ie file 2011 taxes   If you are a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Can ie file 2011 taxes File the original return with the United States and file a signed copy of the U. Can ie file 2011 taxes S. Can ie file 2011 taxes return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Can ie file 2011 taxes   You must complete Form 8689, Allocation of Individual Income Tax to the U. Can ie file 2011 taxes S. Can ie file 2011 taxes Virgin Islands, and attach a copy to both your U. Can ie file 2011 taxes S. Can ie file 2011 taxes return and your USVI return. Can ie file 2011 taxes You should file your U. Can ie file 2011 taxes S. Can ie file 2011 taxes return with the address listed under Where To File. Can ie file 2011 taxes   See Publication 570, Tax Guide for Individuals With Income From U. Can ie file 2011 taxes S. Can ie file 2011 taxes Possessions, for information about filing Virgin Islands returns. Can ie file 2011 taxes Resident of Guam. Can ie file 2011 taxes   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Can ie file 2011 taxes    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Can ie file 2011 taxes O. Can ie file 2011 taxes Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Can ie file 2011 taxes Send your return to the address listed under Where To File. Can ie file 2011 taxes   See Publication 570 for information about filing Guam returns. Can ie file 2011 taxes Resident of the Commonwealth of the Northern Mariana Islands. Can ie file 2011 taxes   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Can ie file 2011 taxes    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Can ie file 2011 taxes O. Can ie file 2011 taxes Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Can ie file 2011 taxes Send your return to the address listed under Where To File. Can ie file 2011 taxes   See Publication 570 for information about filing Northern Mariana Islands returns. Can ie file 2011 taxes Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Can ie file 2011 taxes S. Can ie file 2011 taxes resident. Can ie file 2011 taxes This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Can ie file 2011 taxes If you make this choice, the following two rules apply. Can ie file 2011 taxes You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Can ie file 2011 taxes You must file a joint income tax return for the year you make the choice. Can ie file 2011 taxes This means that neither of you can claim under any tax treaty not to be a U. Can ie file 2011 taxes S. Can ie file 2011 taxes resident for a tax year for which the choice is in effect. Can ie file 2011 taxes You can file joint or separate returns in years after the year in which you make the choice. Can ie file 2011 taxes Example 1. Can ie file 2011 taxes Pat Smith, a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen, is married to Norman, a nonresident alien. Can ie file 2011 taxes Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Can ie file 2011 taxes Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Can ie file 2011 taxes Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Can ie file 2011 taxes Example 2. Can ie file 2011 taxes When Bob and Sharon Williams got married, both were nonresident aliens. Can ie file 2011 taxes In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Can ie file 2011 taxes Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Can ie file 2011 taxes Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Can ie file 2011 taxes Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Can ie file 2011 taxes If you do not choose to treat your nonresident alien spouse as a U. Can ie file 2011 taxes S. Can ie file 2011 taxes resident, you may be able to use head of household filing status. Can ie file 2011 taxes To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Can ie file 2011 taxes For more information, see Publication 501. Can ie file 2011 taxes Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Can ie file 2011 taxes S. Can ie file 2011 taxes resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Can ie file 2011 taxes To get an SSN for a nonresident alien spouse, apply at an office of the U. Can ie file 2011 taxes S. Can ie file 2011 taxes Social Security Administration (SSA) or U. Can ie file 2011 taxes S. Can ie file 2011 taxes consulate. Can ie file 2011 taxes You must complete Form SS-5, Application for a Social Security Card, available at www. Can ie file 2011 taxes socialsecurity. Can ie file 2011 taxes gov or by calling 1-800-772-1213. Can ie file 2011 taxes You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Can ie file 2011 taxes If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Can ie file 2011 taxes 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. Can ie file 2011 taxes It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Can ie file 2011 taxes S. Can ie file 2011 taxes residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Can ie file 2011 taxes (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Can ie file 2011 taxes ) You generally make this choice when you file your joint return. Can ie file 2011 taxes However, you also can make the choice by filing a joint amended return on Form 1040X. Can ie file 2011 taxes Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Can ie file 2011 taxes If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Can ie file 2011 taxes You generally must file the amended joint return within 3 years from the date you filed your original U. Can ie file 2011 taxes S. Can ie file 2011 taxes income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Can ie file 2011 taxes Table 1–1. Can ie file 2011 taxes Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Can ie file 2011 taxes   • The revocation must be made by the due date for filing the tax return for that tax year. Can ie file 2011 taxes   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Can ie file 2011 taxes The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Can ie file 2011 taxes     • The name and address of any person who is revoking the choice for a deceased spouse. Can ie file 2011 taxes     • 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. Can ie file 2011 taxes   • 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 the last joint return was filed. Can ie file 2011 taxes Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Can ie file 2011 taxes   • If the surviving spouse is a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or resident alien 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. Can ie file 2011 taxes   • 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. Can ie file 2011 taxes Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Can ie file 2011 taxes Inadequate records   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. Can ie file 2011 taxes Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or resident alien at any time during the later tax year. Can ie file 2011 taxes Example. Can ie file 2011 taxes Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Can ie file 2011 taxes They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Can ie file 2011 taxes On January 10, 2012, Dick became a nonresident alien. Can ie file 2011 taxes Judy had remained a nonresident alien. Can ie file 2011 taxes Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Can ie file 2011 taxes Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Can ie file 2011 taxes For 2013, both are treated as nonresident aliens. Can ie file 2011 taxes If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Can ie file 2011 taxes Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Can ie file 2011 taxes If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Can ie file 2011 taxes Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or resident abroad as for a taxpayer in the United States. Can ie file 2011 taxes For current instructions on making estimated tax payments, see Form 1040-ES. Can ie file 2011 taxes If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Can ie file 2011 taxes Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Can ie file 2011 taxes (The return must cover all 12 months. Can ie file 2011 taxes ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Can ie file 2011 taxes See Publication 505 for more information. Can ie file 2011 taxes The first installment of estimated tax is due on April 15, 2014. Can ie file 2011 taxes Foreign earned income exclusion. Can ie file 2011 taxes   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Can ie file 2011 taxes In addition, you can reduce your income by your estimated foreign housing deduction. Can ie file 2011 taxes However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Can ie file 2011 taxes If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Can ie file 2011 taxes   For more information about figuring your estimated tax, see Publication 505. Can ie file 2011 taxes Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Can ie file 2011 taxes 1). Can ie file 2011 taxes   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Can ie file 2011 taxes 1. Can ie file 2011 taxes Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Can ie file 2011 taxes See the filing instructions at www. Can ie file 2011 taxes bsaefiling. Can ie file 2011 taxes fincen. Can ie file 2011 taxes treas. Can ie file 2011 taxes gov/main. Can ie file 2011 taxes html. Can ie file 2011 taxes   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Can ie file 2011 taxes You do not need to file the report if the assets are with a U. Can ie file 2011 taxes S. Can ie file 2011 taxes military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Can ie file 2011 taxes   More information about the filing of Form 114 can be found in the instructions for the form. Can ie file 2011 taxes FinCEN Form 105. Can ie file 2011 taxes   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Can ie file 2011 taxes Certain recipients of currency or monetary instruments also must file Form 105. Can ie file 2011 taxes   More information about the filing of Form 105 can be found in the instructions on the back of the form. Can ie file 2011 taxes Form 8938. Can ie file 2011 taxes   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Can ie file 2011 taxes The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Can ie file 2011 taxes Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Can ie file 2011 taxes S. Can ie file 2011 taxes person. Can ie file 2011 taxes   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Can ie file 2011 taxes   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Can ie file 2011 taxes Prev  Up  Next   Home   More Online Publications