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Federal Tax Forms And State Forms

State Income Tax RateAmended Tax Return 1098 TArmy Free Turbo TaxFile Taxes For FreeFree Efile State TaxesIrs E File Form 4868Amended Tax ReturnDo I File 2008 Tax ReturnFiling 1040ez ElectronicallyH&r Block 20102010 Federal Tax FormsFile 2009 Taxes Online LateFile 2012 Tax Returns1040 2012H&r Block Free FilingState Tax Forms 20121040x ReturnExample Of 1040x Amended Tax Returns For 2013How To File 2012 State TaxesI Need To File My Taxes For 2011Taxslayer WebsiteCan Tax Form 1040x Be Filed OnlineEasy Tax FormsHow To File State Taxes For Free1040ez Form InstructionsIrs Gov Free FileWhere Can I File 2012 Taxes Online Free1040nr Tax SoftwareIrs Form 1040 Ez InstructionsFederal Tax Forms 2011 EzAmend Taxes OnlineTax FormFile Tax ReturnFree Tax Preparation SitesEz Form 10401040ez Instruction BookletFederal Tax Ez FormCan I File An Amended Tax ReturnH&r Block Free2012 Federal Tax Form 1040ez

Federal Tax Forms And State Forms

Federal tax forms and state forms Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Federal tax forms and state forms SIMPLE plans. Federal tax forms and state forms Qualified plans. Federal tax forms and state forms Ordering forms and publications. Federal tax forms and state forms Tax questions. Federal tax forms and state forms Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Federal tax forms and state forms irs. Federal tax forms and state forms gov/pub560. Federal tax forms and state forms What's New Compensation limit increased for 2013 and 2014. Federal tax forms and state forms  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Federal tax forms and state forms This limit increases to $260,000 for 2014. Federal tax forms and state forms Elective deferral limit for 2013 and 2014. Federal tax forms and state forms  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Federal tax forms and state forms These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Federal tax forms and state forms Defined contribution limit increased for 2013 and 2014. Federal tax forms and state forms  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Federal tax forms and state forms This limit increases to $52,000 for 2014. Federal tax forms and state forms SIMPLE plan salary reduction contribution limit for 2013 and 2014. Federal tax forms and state forms  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Federal tax forms and state forms Catch-up contribution limit remains unchanged for 2013 and 2014. Federal tax forms and state forms  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Federal tax forms and state forms The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Federal tax forms and state forms The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Federal tax forms and state forms The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Federal tax forms and state forms The catch-up contribution limit. Federal tax forms and state forms The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Federal tax forms and state forms See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Federal tax forms and state forms All section references are to the Internal Revenue Code, unless otherwise stated. Federal tax forms and state forms Reminders In-plan Roth rollovers. Federal tax forms and state forms  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Federal tax forms and state forms An in-plan Roth rollover is not treated as a distribution for most purposes. Federal tax forms and state forms Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Federal tax forms and state forms For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Federal tax forms and state forms R. Federal tax forms and state forms B. Federal tax forms and state forms 872, available at  www. Federal tax forms and state forms irs. Federal tax forms and state forms gov/irb/2010-51_IRB/ar11. Federal tax forms and state forms html. Federal tax forms and state forms In-plan Roth rollovers expanded. Federal tax forms and state forms  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Federal tax forms and state forms Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Federal tax forms and state forms For more information, see Notice 2013-74, 2013-52 I. Federal tax forms and state forms R. Federal tax forms and state forms B. Federal tax forms and state forms 819, available at www. Federal tax forms and state forms irs. Federal tax forms and state forms gov/irb/2013-52_IRB/ar11. Federal tax forms and state forms html. Federal tax forms and state forms Credit for startup costs. Federal tax forms and state forms  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Federal tax forms and state forms The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Federal tax forms and state forms You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Federal tax forms and state forms You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Federal tax forms and state forms At least one participant must be a non-highly compensated employee. Federal tax forms and state forms The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Federal tax forms and state forms You. Federal tax forms and state forms A member of a controlled group that includes you. Federal tax forms and state forms A predecessor of (1) or (2). Federal tax forms and state forms The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Federal tax forms and state forms However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Federal tax forms and state forms You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Federal tax forms and state forms To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Federal tax forms and state forms Retirement savings contributions credit. Federal tax forms and state forms  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Federal tax forms and state forms The maximum contribution eligible for the credit is $2,000. Federal tax forms and state forms To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Federal tax forms and state forms For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Federal tax forms and state forms Photographs of missing children. Federal tax forms and state forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal tax forms and state forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal tax forms and state forms 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. Federal tax forms and state forms Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Federal tax forms and state forms In this publication, “you” refers to the employer. Federal tax forms and state forms See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Federal tax forms and state forms This publication covers the following types of retirement plans. Federal tax forms and state forms SEP (simplified employee pension) plans. Federal tax forms and state forms SIMPLE (savings incentive match plan for employees) plans. Federal tax forms and state forms Qualified plans (also called H. Federal tax forms and state forms R. Federal tax forms and state forms 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Federal tax forms and state forms SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Federal tax forms and state forms You can deduct contributions you make to the plan for your employees. Federal tax forms and state forms If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Federal tax forms and state forms You can also deduct trustees' fees if contributions to the plan do not cover them. Federal tax forms and state forms Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Federal tax forms and state forms Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Federal tax forms and state forms These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Federal tax forms and state forms What this publication covers. Federal tax forms and state forms   This publication contains the information you need to understand the following topics. Federal tax forms and state forms What type of plan to set up. Federal tax forms and state forms How to set up a plan. Federal tax forms and state forms How much you can contribute to a plan. Federal tax forms and state forms How much of your contribution is deductible. Federal tax forms and state forms How to treat certain distributions. Federal tax forms and state forms How to report information about the plan to the IRS and your employees. Federal tax forms and state forms Basic features of SEP, SIMPLE, and qualified plans. Federal tax forms and state forms The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Federal tax forms and state forms SEP plans. Federal tax forms and state forms   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Federal tax forms and state forms Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Federal tax forms and state forms SIMPLE plans. Federal tax forms and state forms   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Federal tax forms and state forms Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Federal tax forms and state forms In addition, you will contribute matching or nonelective contributions. Federal tax forms and state forms The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Federal tax forms and state forms Qualified plans. Federal tax forms and state forms   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Federal tax forms and state forms However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Federal tax forms and state forms Table 1. Federal tax forms and state forms Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Federal tax forms and state forms Smaller of $51,000 or 25%1 of participant's compensation. Federal tax forms and state forms 2 25%1 of all participants' compensation. Federal tax forms and state forms 2 Any time up to the due date of employer's return (including extensions). Federal tax forms and state forms SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Federal tax forms and state forms 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Federal tax forms and state forms Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Federal tax forms and state forms   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Federal tax forms and state forms 2 Same as maximum contribution. Federal tax forms and state forms Any time between 1/1 and 10/1 of the calendar year. Federal tax forms and state forms   For a new employer coming into existence after 10/1, as soon as administratively feasible. Federal tax forms and state forms Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Federal tax forms and state forms 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Federal tax forms and state forms  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Federal tax forms and state forms   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Federal tax forms and state forms 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Federal tax forms and state forms 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Federal tax forms and state forms   By the end of the tax year. Federal tax forms and state forms Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Federal tax forms and state forms See Minimum Funding Requirement in chapter 4. Federal tax forms and state forms Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Federal tax forms and state forms Based on actuarial assumptions and computations. Federal tax forms and state forms By the end of the tax year. Federal tax forms and state forms 1Net earnings from self-employment must take the contribution into account. Federal tax forms and state forms See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Federal tax forms and state forms  2Compensation is generally limited to $255,000 in 2013. Federal tax forms and state forms  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Federal tax forms and state forms  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Federal tax forms and state forms What this publication does not cover. Federal tax forms and state forms   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Federal tax forms and state forms You may also need professional help and guidance. Federal tax forms and state forms   Also, this publication does not cover all the rules that may be of interest to employees. Federal tax forms and state forms For example, it does not cover the following topics. Federal tax forms and state forms The comprehensive IRA rules an employee needs to know. Federal tax forms and state forms These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Federal tax forms and state forms The comprehensive rules that apply to distributions from retirement plans. Federal tax forms and state forms These rules are covered in Publication 575, Pension and Annuity Income. Federal tax forms and state forms The comprehensive rules that apply to section 403(b) plans. Federal tax forms and state forms These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Federal tax forms and state forms Comments and suggestions. Federal tax forms and state forms   We welcome your comments about this publication and your suggestions for future editions. Federal tax forms and state forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal tax forms and state forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax forms and state forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax forms and state forms   You can send your comments from www. Federal tax forms and state forms irs. Federal tax forms and state forms gov/formspubs. Federal tax forms and state forms Click on “More Information” and then on “Give us feedback. Federal tax forms and state forms ”   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. Federal tax forms and state forms Ordering forms and publications. Federal tax forms and state forms   Visit www. Federal tax forms and state forms irs. Federal tax forms and state forms 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. Federal tax forms and state forms Internal Revenue Service 1201 N. Federal tax forms and state forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal tax forms and state forms   If you have a tax question, check the information available on IRS. Federal tax forms and state forms gov or call 1-800-829-1040. Federal tax forms and state forms We cannot answer tax questions sent to either of the above addresses. Federal tax forms and state forms Note. Federal tax forms and state forms Forms filed electronically with the Department of Labor are not available on the IRS website. Federal tax forms and state forms Instead, see www. Federal tax forms and state forms efast. Federal tax forms and state forms dol. Federal tax forms and state forms gov. Federal tax forms and state forms Prev  Up  Next   Home   More Online Publications
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Affordable Care Act (ACA) Tax Provisions

 Individuals
 & Families
 
 Employers
 
Other Organizations

 
The health care law addresses health insurance coverage and financial assistance options for individuals and families, including the premium tax credit. It also includes the individual shared responsibility provision and exemptions from that provision.The IRS administers the tax provisions included in the law. Visit HealthCare.gov for more information on coverage options and assistance.
 


 

   
The health care law contains many tax and other provisions for employers. The IRS administers the tax provisions included in the law. Visit HealthCare.gov and SBA.gov/healthcare for more information on other provisions.
 


 

 
  • Insurers
  • Certain Business Types
  • Tax-Exempt & Government Organizations

 


 

 

The Federal Tax Forms And State Forms

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