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Federal Tax Return Forms

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Federal Tax Return Forms

Federal tax return forms 5. Federal tax return forms   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Federal tax return forms Shared equity financing agreement. Federal tax return forms Donation of use of the property. Federal tax return forms Examples. Federal tax return forms Days used for repairs and maintenance. Federal tax return forms Days used as a main home before or after renting. Federal tax return forms Reporting Income and DeductionsNot used as a home. Federal tax return forms Used as a home but rented less than 15 days. Federal tax return forms Used as a home and rented 15 days or more. Federal tax return forms If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. Federal tax return forms In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. Federal tax return forms Only your rental expenses may deducted on Schedule E (Form 1040). Federal tax return forms Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Federal tax return forms You must also determine if the dwelling unit is considered a home. Federal tax return forms The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Federal tax return forms Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Federal tax return forms There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. Federal tax return forms Dwelling unit. Federal tax return forms   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Federal tax return forms It also includes all structures or other property belonging to the dwelling unit. Federal tax return forms A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Federal tax return forms   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Federal tax return forms Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. Federal tax return forms Example. Federal tax return forms You rent a room in your home that is always available for short-term occupancy by paying customers. Federal tax return forms You do not use the room yourself and you allow only paying customers to use the room. Federal tax return forms This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Federal tax return forms Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. Federal tax return forms When dividing your expenses, follow these rules. Federal tax return forms Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. Federal tax return forms (This rule does not apply when determining whether you used the unit as a home. Federal tax return forms ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Federal tax return forms Fair rental price. Federal tax return forms   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. Federal tax return forms The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. Federal tax return forms   Ask yourself the following questions when comparing another property with yours. Federal tax return forms Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. Federal tax return forms Example. Federal tax return forms Your beach cottage was available for rent from June 1 through August 31 (92 days). Federal tax return forms Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. Federal tax return forms The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. Federal tax return forms Your family also used the cottage during the last 2 weeks of May (14 days). Federal tax return forms The cottage was not used at all before May 17 or after August 31. Federal tax return forms You figure the part of the cottage expenses to treat as rental expenses as follows. Federal tax return forms The cottage was used for rental a total of 85 days (92 − 7). Federal tax return forms The days it was available for rent but not rented (7 days) are not days of rental use. Federal tax return forms The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Federal tax return forms You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Federal tax return forms The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Federal tax return forms Your rental expenses are 85/99 (86%) of the cottage expenses. Federal tax return forms Note. Federal tax return forms When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. Federal tax return forms Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Federal tax return forms Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. Federal tax return forms If you have a net loss, you may not be able to deduct all of the rental expenses. Federal tax return forms See Dwelling Unit Used as a Home, next. Federal tax return forms Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. Federal tax return forms You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. Federal tax return forms See What is a day of personal use , later. Federal tax return forms If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. Federal tax return forms Instead, count it as a day of personal use in applying both (1) and (2) above. Federal tax return forms What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. Federal tax return forms You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Federal tax return forms However, see Days used as a main home before or after renting , later. Federal tax return forms A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Federal tax return forms Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Federal tax return forms ), and lineal descendants (children, grandchildren, etc. Federal tax return forms ). Federal tax return forms Anyone under an arrangement that lets you use some other dwelling unit. Federal tax return forms Anyone at less than a fair rental price. Federal tax return forms Main home. Federal tax return forms   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. Federal tax return forms Shared equity financing agreement. Federal tax return forms   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. Federal tax return forms Donation of use of the property. Federal tax return forms   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. Federal tax return forms Examples. Federal tax return forms   The following examples show how to determine if you have days of personal use. Federal tax return forms Example 1. Federal tax return forms You and your neighbor are co-owners of a condominium at the beach. Federal tax return forms Last year, you rented the unit to vacationers whenever possible. Federal tax return forms The unit was not used as a main home by anyone. Federal tax return forms Your neighbor used the unit for 2 weeks last year; you did not use it at all. Federal tax return forms Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. Federal tax return forms Example 2. Federal tax return forms You and your neighbors are co-owners of a house under a shared equity financing agreement. Federal tax return forms Your neighbors live in the house and pay you a fair rental price. Federal tax return forms Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. Federal tax return forms This is because your neighbors rent the house as their main home under a shared equity financing agreement. Federal tax return forms Example 3. Federal tax return forms You own a rental property that you rent to your son. Federal tax return forms Your son does not own any interest in this property. Federal tax return forms He uses it as his main home and pays you a fair rental price. Federal tax return forms Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. Federal tax return forms Example 4. Federal tax return forms You rent your beach house to Rosa. Federal tax return forms Rosa rents her cabin in the mountains to you. Federal tax return forms You each pay a fair rental price. Federal tax return forms You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. Federal tax return forms Example 5. Federal tax return forms You rent an apartment to your mother at less than a fair rental price. Federal tax return forms You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. Federal tax return forms Days used for repairs and maintenance. Federal tax return forms   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Federal tax return forms Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. Federal tax return forms Example. Federal tax return forms Corey owns a cabin in the mountains that he rents for most of the year. Federal tax return forms He spends a week at the cabin with family members. Federal tax return forms Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. Federal tax return forms Corey's family members, however, work substantially full time on the cabin each day during the week. Federal tax return forms The main purpose of being at the cabin that week is to do maintenance work. Federal tax return forms Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Federal tax return forms Days used as a main home before or after renting. Federal tax return forms   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. Federal tax return forms Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Federal tax return forms You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. Federal tax return forms However, this special rule does not apply when dividing expenses between rental and personal use. Federal tax return forms See Property Changed to Rental Use in chapter 4. Federal tax return forms Example 1. Federal tax return forms On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. Federal tax return forms You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Federal tax return forms On June 1, 2013, you moved back into your old house. Federal tax return forms The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. Federal tax return forms Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Federal tax return forms Example 2. Federal tax return forms On January 31, you moved out of the condominium where you had lived for 3 years. Federal tax return forms You offered it for rent at a fair rental price beginning on February 1. Federal tax return forms You were unable to rent it until April. Federal tax return forms On September 15, you sold the condominium. Federal tax return forms The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. Federal tax return forms Examples. Federal tax return forms   The following examples show how to determine whether you used your rental property as a home. Federal tax return forms Example 1. Federal tax return forms You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Federal tax return forms You rented the basement apartment at a fair rental price to college students during the regular school year. Federal tax return forms You rented to them on a 9-month lease (273 days). Federal tax return forms You figured 10% of the total days rented to others at a fair rental price is 27 days. Federal tax return forms During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Federal tax return forms Your basement apartment was used as a home because you used it for personal purposes for 30 days. Federal tax return forms Rent-free use by your brothers is considered personal use. Federal tax return forms Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Federal tax return forms Example 2. Federal tax return forms You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). Federal tax return forms Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Federal tax return forms You figured 10% of the total days rented to others at a fair rental price is 3 days. Federal tax return forms The room was used as a home because you used it for personal purposes for 21 days. Federal tax return forms That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Federal tax return forms Example 3. Federal tax return forms You own a condominium apartment in a resort area. Federal tax return forms You rented it at a fair rental price for a total of 170 days during the year. Federal tax return forms For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. Federal tax return forms Your family actually used the apartment for 10 of those days. Federal tax return forms Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Federal tax return forms You figured 10% of the total days rented to others at a fair rental price is 16 days. Federal tax return forms Your family also used the apartment for 7 other days during the year. Federal tax return forms You used the apartment as a home because you used it for personal purposes for 17 days. Federal tax return forms That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Federal tax return forms Minimal rental use. Federal tax return forms   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. Federal tax return forms See Used as a home but rented less than 15 days, later, for more information. Federal tax return forms Limit on deductions. Federal tax return forms   Renting a dwelling unit that is considered a home is not a passive activity. Federal tax return forms Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. Federal tax return forms The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Federal tax return forms Any expenses carried forward to the next year will be subject to any limits that apply for that year. Federal tax return forms This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. Federal tax return forms   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Federal tax return forms Reporting Income and Deductions Property not used for personal purposes. Federal tax return forms   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Federal tax return forms Property used for personal purposes. Federal tax return forms   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. Federal tax return forms Not used as a home. Federal tax return forms   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Federal tax return forms Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Federal tax return forms The expenses for personal use are not deductible as rental expenses. Federal tax return forms   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Federal tax return forms Used as a home but rented less than 15 days. Federal tax return forms   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). Federal tax return forms You are not required to report the rental income and rental expenses from this activity. Federal tax return forms The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Federal tax return forms See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Federal tax return forms Used as a home and rented 15 days or more. Federal tax return forms   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. Federal tax return forms Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Federal tax return forms The expenses for personal use are not deductible as rental expenses. Federal tax return forms   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. Federal tax return forms You do not need to use Worksheet 5-1. Federal tax return forms   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Federal tax return forms To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Federal tax return forms Worksheet 5-1. Federal tax return forms Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. Federal tax return forms Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Federal tax return forms ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. Federal tax return forms Rental Use Percentage A. Federal tax return forms Total days available for rent at fair rental price A. Federal tax return forms       B. Federal tax return forms Total days available for rent (line A) but not rented B. Federal tax return forms       C. Federal tax return forms Total days of rental use. Federal tax return forms Subtract line B from line A C. Federal tax return forms       D. Federal tax return forms Total days of personal use (including days rented at less than fair rental price) D. Federal tax return forms       E. Federal tax return forms Total days of rental and personal use. Federal tax return forms Add lines C and D E. Federal tax return forms       F. Federal tax return forms Percentage of expenses allowed for rental. Federal tax return forms Divide line C by line E     F. Federal tax return forms . Federal tax return forms PART II. Federal tax return forms Allowable Rental Expenses 1. Federal tax return forms Enter rents received 1. Federal tax return forms   2a. Federal tax return forms Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Federal tax return forms       b. Federal tax return forms Enter the rental portion of real estate taxes b. Federal tax return forms       c. Federal tax return forms Enter the rental portion of deductible casualty and theft losses (see instructions) c. Federal tax return forms       d. Federal tax return forms Enter direct rental expenses (see instructions) d. Federal tax return forms       e. Federal tax return forms Fully deductible rental expenses. Federal tax return forms Add lines 2a–2d. Federal tax return forms Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Federal tax return forms   3. Federal tax return forms Subtract line 2e from line 1. Federal tax return forms If zero or less, enter -0- 3. Federal tax return forms   4a. Federal tax return forms Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Federal tax return forms       b. Federal tax return forms Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Federal tax return forms       c. Federal tax return forms Carryover of operating expenses from 2012 worksheet c. Federal tax return forms       d. Federal tax return forms Add lines 4a–4c d. Federal tax return forms       e. Federal tax return forms Allowable expenses. Federal tax return forms Enter the smaller of line 3 or line 4d (see instructions) 4e. Federal tax return forms   5. Federal tax return forms Subtract line 4e from line 3. Federal tax return forms If zero or less, enter -0- 5. Federal tax return forms   6a. Federal tax return forms Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Federal tax return forms       b. Federal tax return forms Enter the rental portion of depreciation of the dwelling unit b. Federal tax return forms       c. Federal tax return forms Carryover of excess casualty losses and depreciation from 2012 worksheet c. Federal tax return forms       d. Federal tax return forms Add lines 6a–6c d. Federal tax return forms       e. Federal tax return forms Allowable excess casualty and theft losses and depreciation. Federal tax return forms Enter the smaller of  line 5 or line 6d (see instructions) 6e. Federal tax return forms   PART III. Federal tax return forms Carryover of Unallowed Expenses to Next Year 7a. Federal tax return forms Operating expenses to be carried over to next year. Federal tax return forms Subtract line 4e from line 4d 7a. Federal tax return forms   b. Federal tax return forms Excess casualty and theft losses and depreciation to be carried over to next year. Federal tax return forms  Subtract line 6e from line 6d b. Federal tax return forms   Worksheet 5-1 Instructions. Federal tax return forms Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Federal tax return forms Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. Federal tax return forms Line 2a. Federal tax return forms Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Federal tax return forms Do not include interest on a loan that did not benefit the dwelling unit. Federal tax return forms For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. Federal tax return forms Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Federal tax return forms Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Federal tax return forms   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. Federal tax return forms See the Schedule A instructions. Federal tax return forms However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Federal tax return forms See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Federal tax return forms Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Federal tax return forms   Note. Federal tax return forms Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Federal tax return forms Instead, figure the personal portion on a separate Schedule A. Federal tax return forms If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. Federal tax return forms           Line 2c. Federal tax return forms Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. Federal tax return forms To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Federal tax return forms If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Federal tax return forms On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Federal tax return forms Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Federal tax return forms   Note. Federal tax return forms Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Federal tax return forms Instead, figure the personal portion on a separate Form 4684. Federal tax return forms           Line 2d. Federal tax return forms Enter the total of your rental expenses that are directly related only to the rental activity. Federal tax return forms These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Federal tax return forms Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Federal tax return forms           Line 2e. Federal tax return forms You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. Federal tax return forms Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Federal tax return forms           Line 4b. Federal tax return forms On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Federal tax return forms If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. Federal tax return forms Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Federal tax return forms           Line 4e. Federal tax return forms You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. Federal tax return forms *           Line 6a. Federal tax return forms To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Federal tax return forms   A. Federal tax return forms Enter the amount from Form 4684, line 10       B. Federal tax return forms Enter the rental portion of line A       C. Federal tax return forms Enter the amount from line 2c of this worksheet       D. Federal tax return forms Subtract line C from line B. Federal tax return forms Enter the result here and on line 6a of this worksheet               Line 6e. Federal tax return forms You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. Federal tax return forms * *Allocating the limited deduction. Federal tax return forms If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. Federal tax return forms Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Federal tax return forms Prev  Up  Next   Home   More Online Publications
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The Federal Tax Return Forms

Federal tax return forms 1. Federal tax return 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 return forms If you are both a nonresident and resident in the same year, you have a dual status. Federal tax return forms Dual status is explained later. Federal tax return forms Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. Federal tax return 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 return forms Useful Items - You may want to see: Form (and Instructions) 1040 U. Federal tax return forms S. Federal tax return forms Individual Income Tax Return 1040A U. Federal tax return forms S. Federal tax return forms Individual Income Tax Return 1040NR U. Federal tax return forms S. Federal tax return 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 return forms Nonresident Aliens If you are an alien (not a U. Federal tax return forms S. Federal tax return forms citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. Federal tax return 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 return 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 return forms S. Federal tax return forms resident for part of the year. Federal tax return forms See First-Year Choice under Dual-Status Aliens, later. Federal tax return 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 return forms (However, see Dual-Status Aliens , later. Federal tax return forms ) This is known as the “green card” test. Federal tax return 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 return forms You generally have this status if the U. Federal tax return forms S. Federal tax return 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 return 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 return forms Resident status taken away. Federal tax return forms   Resident status is considered to have been taken away from you if the U. Federal tax return forms S. Federal tax return forms government issues you a final administrative or judicial order of exclusion or deportation. Federal tax return forms A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. Federal tax return forms Resident status abandoned. Federal tax return forms   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. Federal tax return forms S. Federal tax return forms consular officer. Federal tax return 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 return forms S. Federal tax return forms consular officer. Federal tax return forms Your application for abandonment. Federal tax return forms Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. Federal tax return forms You must file the letter by certified mail, return receipt requested. Federal tax return forms You must keep a copy of the letter and proof that it was mailed and received. Federal tax return 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 return forms   If the USCIS or U. Federal tax return forms S. Federal tax return 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 return forms If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Federal tax return forms   Under U. Federal tax return forms S. Federal tax return 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 return 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 return forms See Expatriation Tax in chapter 4. Federal tax return forms Termination of residency after June 3, 2004, and before June 17, 2008. Federal tax return forms   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. Federal tax return forms S. Federal tax return forms resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. Federal tax return forms Termination of residency after June 16, 2008. Federal tax return forms   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Federal tax return forms Substantial Presence Test You will be considered a U. Federal tax return forms S. Federal tax return forms resident for tax purposes if you meet the substantial presence test for calendar year 2013. Federal tax return 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 return forms Example. Federal tax return forms You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Federal tax return 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 return 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 return forms The term United States includes the following areas. Federal tax return forms All 50 states and the District of Columbia. Federal tax return forms The territorial waters of the United States. Federal tax return forms The seabed and subsoil of those submarine areas that are adjacent to U. Federal tax return forms S. Federal tax return forms territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. Federal tax return forms The term does not include U. Federal tax return forms S. Federal tax return forms possessions and territories or U. Federal tax return forms S. Federal tax return forms airspace. Federal tax return 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 return forms However, there are exceptions to this rule. Federal tax return forms Do not count the following as days of presence in the United States for the substantial presence test. Federal tax return 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 return 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 return forms Days you are in the United States as a crew member of a foreign vessel. Federal tax return 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 return forms Days you are an exempt individual. Federal tax return forms The specific rules that apply to each of these categories are discussed next. Federal tax return forms Regular commuters from Canada or Mexico. Federal tax return 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 return 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 return forms   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. Federal tax return forms “Workdays” are the days on which you work in the United States or Canada or Mexico. Federal tax return 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 return 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 return 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 return forms Example. Federal tax return forms Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. Federal tax return forms She was assigned to her firm's office in the United States from February 1 through June 1. Federal tax return forms On June 2, she resumed her employment in Mexico. Federal tax return forms On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. Federal tax return forms S. Federal tax return forms office. Federal tax return forms She returned to her home in Mexico on each of those evenings. Federal tax return forms On 7 days, she worked in her firm's Mexico office. Federal tax return 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 return forms 8%). Federal tax return forms Days in transit. Federal tax return 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 return 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 return 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 return forms However, you are not considered to be in transit if you attend a business meeting while in the United States. Federal tax return forms This is true even if the meeting is held at the airport. Federal tax return forms Crew members. Federal tax return 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 return forms S. Federal tax return forms possession. Federal tax return 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 return forms Medical condition. Federal tax return 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 return forms Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Federal tax return 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 return 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 return 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 return 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 return forms See Form 8843 , later. Federal tax return forms   You cannot exclude any days of presence in the United States under the following circumstances. Federal tax return 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 return forms You returned to the United States for treatment of a medical condition that arose during a prior stay. Federal tax return forms The condition existed before your arrival in the United States and you were aware of the condition. Federal tax return forms It does not matter whether you needed treatment for the condition when you entered the United States. Federal tax return forms Exempt individual. Federal tax return forms   Do not count days for which you are an exempt individual. Federal tax return forms The term “exempt individual” does not refer to someone exempt from U. Federal tax return forms S. Federal tax return forms tax, but to anyone in the following categories. Federal tax return forms An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. Federal tax return 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 return 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 return forms A professional athlete temporarily in the United States to compete in a charitable sports event. Federal tax return 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 return forms Foreign government-related individuals. Federal tax return 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 return forms Note. Federal tax return 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 return 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 return 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 return 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 return forms Note. Federal tax return 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 return forms None of your days count for purposes of the substantial presence test. Federal tax return 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 return 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 return forms Teachers and trainees. Federal tax return 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 return 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 return forms S. Federal tax return forms immigration laws and could result in the loss of your visa status. Federal tax return forms   Also included are immediate family members of exempt teachers and trainees. Federal tax return forms See the definition of immediate family, earlier, under Foreign government-related individuals . Federal tax return 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 return forms However, you will be an exempt individual if all of the following conditions are met. Federal tax return 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 return forms A foreign employer includes an office or place of business of an American entity in a foreign country or a U. Federal tax return forms S. Federal tax return forms possession. Federal tax return 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 return forms See Form 8843 , later. Federal tax return forms Example. Federal tax return forms Carla was temporarily in the United States during the year as a teacher on a “J” visa. Federal tax return forms Her compensation for the year was paid by a foreign employer. Federal tax return 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 return 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 return 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 return forms Students. Federal tax return 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 return 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 return forms S. Federal tax return forms immigration laws and could result in the loss of your visa status. Federal tax return forms   Also included are immediate family members of exempt students. Federal tax return forms See the definition of immediate family, earlier, under Foreign government-related individuals . Federal tax return 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 return forms You establish that you do not intend to reside permanently in the United States. Federal tax return forms You have substantially complied with the requirements of your visa. Federal tax return 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 return forms Whether you have maintained a closer connection to a foreign country (discussed later). Federal tax return 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 return 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 return forms See Form 8843 , later. Federal tax return forms Professional athletes. Federal tax return forms   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. Federal tax return forms A charitable sports event is one that meets the following conditions. Federal tax return forms The main purpose is to benefit a qualified charitable organization. Federal tax return forms The entire net proceeds go to charity. Federal tax return forms Volunteers perform substantially all the work. Federal tax return 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 return 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 return 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 return forms See Form 8843 , next. Federal tax return forms Form 8843. Federal tax return 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 return forms You were unable to leave the United States as planned because of a medical condition or problem. Federal tax return forms You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. Federal tax return forms You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. Federal tax return forms You were a professional athlete competing in a charitable sports event. Federal tax return forms Attach Form 8843 to your 2013 income tax return. Federal tax return 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 return forms The due date for filing is discussed in chapter 7. Federal tax return 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 return 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 return 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 return forms Closer connection to two foreign countries. Federal tax return 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 return forms You maintained a tax home beginning on the first day of the year in one foreign country. Federal tax return forms You changed your tax home during the year to a second foreign country. Federal tax return forms You continued to maintain your tax home in the second foreign country for the rest of the year. Federal tax return 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 return 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 return forms Tax home. Federal tax return 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 return forms Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Federal tax return 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 return 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 return 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 return forms Foreign country. Federal tax return 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 return forms S. Federal tax return 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 return forms Establishing a closer connection. Federal tax return 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 return 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 return forms The country of residence you designate on forms and documents. Federal tax return forms The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. Federal tax return 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 return forms It does not matter whether your permanent home is a house, an apartment, or a furnished room. Federal tax return forms It also does not matter whether you rent or own it. Federal tax return forms It is important, however, that your home be available at all times, continuously, and not solely for short stays. Federal tax return forms When you cannot have a closer connection. Federal tax return 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 return 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 return 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 return 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 return 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 return forms The due date for filing is discussed later in chapter 7. Federal tax return forms   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. Federal tax return 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 return forms Effect of Tax Treaties The rules given here to determine if you are a U. Federal tax return forms S. Federal tax return forms resident do not override tax treaty definitions of residency. Federal tax return forms If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. Federal tax return 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 return 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 return 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 return forms S. Federal tax return forms income tax. Federal tax return forms For purposes other than figuring your tax, you will be treated as a U. Federal tax return forms S. Federal tax return forms resident. Federal tax return forms For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . Federal tax return forms Information to be reported. Federal tax return 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 return 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 return forms You may also have to attach Form 8938 (discussed in chapter 7). Federal tax return forms See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. Federal tax return forms Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. Federal tax return forms This usually occurs in the year you arrive in or depart from the United States. Federal tax return forms Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. Federal tax return forms First Year of Residency If you are a U. Federal tax return forms S. Federal tax return forms resident for the calendar year, but you were not a U. Federal tax return forms S. Federal tax return forms resident at any time during the preceding calendar year, you are a U. Federal tax return forms S. Federal tax return forms resident only for the part of the calendar year that begins on the residency starting date. Federal tax return forms You are a nonresident alien for the part of the year before that date. Federal tax return forms Residency starting date under substantial presence test. Federal tax return 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 return 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 return forms See Closer Connection to a Foreign Country , earlier. Federal tax return forms   In determining whether you can exclude up to 10 days, the following rules apply. Federal tax return 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 return 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 return 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 return forms Example. Federal tax return forms Ivan Ivanovich is a citizen of Russia. Federal tax return 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 return forms His tax home remained in Russia. Federal tax return forms On March 1, 2013, he moved to the United States and resided here for the rest of the year. Federal tax return forms Ivan is able to establish a closer connection to Russia for the period January 6–10. Federal tax return forms Thus, his residency starting date is March 1. Federal tax return forms Statement required to exclude up to 10 days of presence. Federal tax return 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 return forms You must sign and date this statement and include a declaration that it is made under penalties of perjury. Federal tax return forms The statement must contain the following information (as applicable). Federal tax return forms Your name, address, U. Federal tax return forms S. Federal tax return forms taxpayer identification number (if any), and U. Federal tax return forms S. Federal tax return forms visa number (if any). Federal tax return forms Your passport number and the name of the country that issued your passport. Federal tax return forms The tax year for which the statement applies. Federal tax return forms The first day that you were present in the United States during the year. Federal tax return forms The dates of the days you are excluding in figuring your first day of residency. Federal tax return 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 return forms   Attach the required statement to your income tax return. Federal tax return 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 return forms The due date for filing is discussed in chapter 7. Federal tax return 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 return forms Therefore, your first day of residency will be the first day you are present in the United States. Federal tax return 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 return forms Residency starting date under green card test. Federal tax return 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 return 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 return forms Residency during the preceding year. Federal tax return forms   If you were a U. Federal tax return forms S. Federal tax return forms resident during any part of the preceding calendar year and you are a U. Federal tax return forms S. Federal tax return forms resident for any part of the current year, you will be considered a U. Federal tax return forms S. Federal tax return forms resident at the beginning of the current year. Federal tax return forms This applies whether you are a resident under the substantial presence test or green card test. Federal tax return forms Example. Federal tax return forms Robert Bach is a citizen of Switzerland. Federal tax return forms He came to the United States as a U. Federal tax return forms S. Federal tax return forms resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. Federal tax return forms Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. Federal tax return forms In calendar year 2013, Robert's U. Federal tax return forms S. Federal tax return forms residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. Federal tax return 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 return forms S. Federal tax return forms resident for part of 2013. Federal tax return 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 return 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 return 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 return 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 return forms You are treated as a U. Federal tax return forms S. Federal tax return forms resident for the rest of the year. Federal tax return 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 return 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 return forms Note. Federal tax return forms You do not have to be married to make this choice. Federal tax return forms Example 1. Federal tax return forms Juan DaSilva is a citizen of the Philippines. Federal tax return 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 return forms Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. Federal tax return forms He stayed in the United States for the rest of the year. Federal tax return forms During 2014, Juan was a resident of the United States under the substantial presence test. Federal tax return 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 return forms 4%). Federal tax return forms If Juan makes the first-year choice, his residency starting date will be November 1, 2013. Federal tax return forms Example 2. Federal tax return 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 return 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 return forms Statement required to make the first-year choice for 2013. Federal tax return forms   You must attach a statement to Form 1040 to make the first-year choice for 2013. Federal tax return forms The statement must contain your name and address and specify the following. Federal tax return forms That you are making the first-year choice for 2013. Federal tax return forms That you were not a resident in 2012. Federal tax return forms That you are a resident under the substantial presence test in 2014. Federal tax return forms The number of days of presence in the United States during 2014. Federal tax return 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 return forms The date or dates of absence from the United States during 2013 that you are treating as days of presence. Federal tax return forms You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. Federal tax return 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 return 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 return forms S. Federal tax return forms Individual Income Tax Return. Federal tax return forms You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. Federal tax return 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 return forms You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Federal tax return forms Enter the tax on Form 4868. Federal tax return 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 return forms   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. Federal tax return 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 return 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 return forms Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. Federal tax return forms S. Federal tax return forms resident for the entire year if all of the following apply. Federal tax return forms You were a nonresident alien at the beginning of the year. Federal tax return forms You are a resident alien or U. Federal tax return forms S. Federal tax return forms citizen at the end of the year. Federal tax return forms You are married to a U. Federal tax return forms S. Federal tax return forms citizen or resident alien at the end of the year. Federal tax return forms Your spouse joins you in making the choice. Federal tax return 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 return forms Note. Federal tax return forms If you are single at the end of the year, you cannot make this choice. Federal tax return forms If you make this choice, the following rules apply. Federal tax return forms You and your spouse are treated as U. Federal tax return forms S. Federal tax return forms residents for the entire year for income tax purposes. Federal tax return forms You and your spouse are taxed on worldwide income. Federal tax return forms You and your spouse must file a joint return for the year of the choice. Federal tax return 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 return forms The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Federal tax return forms Note. Federal tax return 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 return forms S. Federal tax return forms citizen or resident. Federal tax return forms See Nonresident Spouse Treated as a Resident , later. Federal tax return 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 return forms Making the choice. Federal tax return forms   You should attach a statement signed by both spouses to your joint return for the year of the choice. Federal tax return forms The statement must contain the following information. Federal tax return forms A declaration that you both qualify to make the choice and that you choose to be treated as U. Federal tax return forms S. Federal tax return forms residents for the entire tax year. Federal tax return forms The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. Federal tax return forms (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. Federal tax return forms )   You generally make this choice when you file your joint return. Federal tax return forms However, you also can make the choice by filing Form 1040X, Amended U. Federal tax return forms S. Federal tax return forms Individual Income Tax Return. Federal tax return forms Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Federal tax return 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 return forms   You generally must file the amended joint return within 3 years from the date you filed your original U. Federal tax return forms S. Federal tax return forms income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Federal tax return forms Last Year of Residency If you were a U. Federal tax return forms S. Federal tax return forms resident in 2013 but are not a U. Federal tax return forms S. Federal tax return forms resident during any part of 2014, you cease to be a U. Federal tax return forms S. Federal tax return forms resident on your residency termination date. Federal tax return forms Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. Federal tax return forms Earlier residency termination date. Federal tax return forms   You may qualify for a residency termination date that is earlier than December 31. Federal tax return 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 return 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 return forms See Closer Connection to a Foreign Country , earlier. Federal tax return 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 return forms See Expatriation Tax in chapter 4. Federal tax return forms Termination of residency. Federal tax return forms   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Federal tax return forms De minimis presence. Federal tax return forms   If you are a U. Federal tax return forms S. Federal tax return 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 return forms In determining whether you can exclude up to 10 days, the following rules apply. Federal tax return 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 return 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 return 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 return forms Example. Federal tax return forms Lola Bovary is a citizen of Malta. Federal tax return forms She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. Federal tax return 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 return forms She is able to establish a closer connection to Malta for the period December 12–16. Federal tax return forms Lola is not a U. Federal tax return forms S. Federal tax return forms resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. Federal tax return forms Lola is a U. Federal tax return forms S. Federal tax return 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 return forms Lola's residency termination date is August 25, 2013. Federal tax return forms Residency during the next year. Federal tax return forms   If you are a U. Federal tax return forms S. Federal tax return 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 return 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 return forms Statement required to establish your residency termination date. Federal tax return forms   You must file a statement with the IRS to establish your residency termination date. Federal tax return forms You must sign and date this statement and include a declaration that it is made under penalties of perjury. Federal tax return forms The statement must contain the following information (as applicable). Federal tax return forms Your name, address, U. Federal tax return forms S. Federal tax return forms taxpayer identification number (if any), and U. Federal tax return forms S. Federal tax return forms visa number (if any). Federal tax return forms Your passport number and the name of the country that issued your passport. Federal tax return forms The tax year for which the statement applies. Federal tax return forms The last day that you were present in the United States during the year. Federal tax return 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 return forms The date that your status as a lawful permanent resident was abandoned or rescinded. Federal tax return 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 return 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 return forms   Attach the required statement to your income tax return. Federal tax return 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 return forms The due date for filing is discussed in chapter 7. Federal tax return 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 return 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 return 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 return forms S. Federal tax return 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 return forms S. Federal tax return forms resident. Federal tax return 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 return 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 return forms Neither you nor your spouse can claim under any tax treaty not to be a U. Federal tax return forms S. Federal tax return forms resident. Federal tax return forms You are both taxed on worldwide income. Federal tax return 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 return 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 return forms Example. Federal tax return forms Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. Federal tax return forms In June, Bob became a resident alien and remained a resident for the rest of the year. Federal tax return forms Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Federal tax return 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 return 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 return forms It should contain the following information. Federal tax return forms A declaration that one spouse was a nonresident alien and the other spouse a U. Federal tax return forms S. Federal tax return forms citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. Federal tax return forms S. Federal tax return forms residents for the entire tax year. Federal tax return forms The name, address, and identification number of each spouse. Federal tax return forms (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Federal tax return forms ) Amended return. Federal tax return forms   You generally make this choice when you file your joint return. Federal tax return forms However, you can also make the choice by filing a joint amended return on Form 1040X. Federal tax return forms Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Federal tax return 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 return forms   You generally must file the amended joint return within 3 years from the date you filed your original U. Federal tax return forms S. Federal tax return forms income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Federal tax return 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 return forms S. Federal tax return forms citizen or resident alien at any time during the tax year. Federal tax return 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 return forms Example. Federal tax return forms Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Federal tax return forms They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. Federal tax return forms On January 10, 2012, Dick became a nonresident alien. Federal tax return forms Judy had remained a nonresident alien throughout the period. Federal tax return 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 return 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 return 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 return forms If Dick becomes a resident alien again in 2014, their choice is no longer suspended. Federal tax return 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 return 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 return forms Revocation. Federal tax return 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 return forms The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Federal tax return forms The statement must include the name, address, and identification number of each spouse. Federal tax return forms (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. Federal tax return 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 return forms File the statement as follows. Federal tax return 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 return 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 return 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 return forms Death. Federal tax return forms The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. Federal tax return forms However, if the surviving spouse is a U. Federal tax return forms S. Federal tax return 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 return 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 return forms Legal separation. Federal tax return 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 return forms Inadequate records. Federal tax return 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 return 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 return forms For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. Federal tax return 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 return 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 return forms Prev  Up  Next   Home   More Online Publications