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File federal taxes online free 1. File federal taxes online free   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. File federal taxes online free Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. File federal taxes online free Special rule for members of the U. File federal taxes online free S. File federal taxes online free Armed Forces. File federal taxes online free   If you are a member of the U. File federal taxes online free S. File federal taxes online free Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. File federal taxes online free Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. File federal taxes online free Also see the special income source rule for members of the U. File federal taxes online free S. File federal taxes online free Armed Forces in chapter 2, under Compensation for Labor or Personal Services . File federal taxes online free Special rule for civilian spouse of active duty member of the U. File federal taxes online free S. File federal taxes online free Armed Forces. File federal taxes online free   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. File federal taxes online free S. File federal taxes online free possession. File federal taxes online free Before relocating, you and your spouse must have the same tax residence. File federal taxes online free If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. File federal taxes online free As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. File federal taxes online free S. File federal taxes online free possession return, may be affected. File federal taxes online free For more information, consult with state, local, or U. File federal taxes online free S. File federal taxes online free possession tax authorities regarding your tax obligations under MSRRA. File federal taxes online free Presence Test If you are a U. File federal taxes online free S. File federal taxes online free citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. File federal taxes online free You were present in the relevant possession for at least 183 days during the tax year. File federal taxes online free You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. File federal taxes online free During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. File federal taxes online free You were present in the United States for no more than 90 days during the tax year. File federal taxes online free You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. File federal taxes online free Earned income is pay for personal services performed, such as wages, salaries, or professional fees. File federal taxes online free You had no significant connection to the United States during the tax year. File federal taxes online free Special rule for nonresident aliens. File federal taxes online free   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. File federal taxes online free Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. File federal taxes online free In that discussion, substitute the name of the possession for “United States” and “U. File federal taxes online free S. File federal taxes online free ” wherever they appear. File federal taxes online free Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. File federal taxes online free Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. File federal taxes online free Days of presence in a possession. File federal taxes online free   You are considered to be present in the relevant possession on any of the following days. File federal taxes online free Any day you are physically present in that possession at any time during the day. File federal taxes online free Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). File federal taxes online free Your parent. File federal taxes online free Your spouse. File federal taxes online free Your child, who is your son, daughter, stepson, or stepdaughter. File federal taxes online free This includes an adopted child or child lawfully placed with you for legal adoption. File federal taxes online free This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. File federal taxes online free Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. File federal taxes online free   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). File federal taxes online free Days of presence in the United States. File federal taxes online free   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. File federal taxes online free However, do not count the following days as days of presence in the United States. File federal taxes online free Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. File federal taxes online free “Child” is defined under item 2c earlier. File federal taxes online free “Qualifying medical treatment” is defined later. File federal taxes online free Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. File federal taxes online free Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. File federal taxes online free Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). File federal taxes online free Any day you are temporarily in the United States as a student (defined later). File federal taxes online free Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). File federal taxes online free Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. File federal taxes online free The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. File federal taxes online free With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. File federal taxes online free You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. File federal taxes online free You must keep the following documentation. File federal taxes online free Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. File federal taxes online free Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. File federal taxes online free Charitable Sports Event A charitable sports event is one that meets all of the following conditions. File federal taxes online free The main purpose is to benefit a qualified charitable organization. File federal taxes online free The entire net proceeds go to charity. File federal taxes online free Volunteers perform substantially all the work. File federal taxes online free In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. File federal taxes online free 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. File federal taxes online free Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. File federal taxes online free The 5 calendar months do not have to be consecutive. File federal taxes online free Full-time student. File federal taxes online free   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. File federal taxes online free However, school attendance exclusively at night is not considered full-time attendance. File federal taxes online free School. File federal taxes online free   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. File federal taxes online free It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. File federal taxes online free Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. File federal taxes online free This section looks at the factors that determine if a significant connection exists. File federal taxes online free You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. File federal taxes online free For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. File federal taxes online free Permanent home. File federal taxes online free   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. File federal taxes online free The dwelling unit must be available at all times, continuously, not only for short stays. File federal taxes online free Exception for rental property. File federal taxes online free   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. File federal taxes online free   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. File federal taxes online free   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. File federal taxes online free You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. File federal taxes online free A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. File federal taxes online free Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. File federal taxes online free ), and lineal descendants (children, grandchildren, etc. File federal taxes online free ). File federal taxes online free Anyone under an arrangement that lets you use some other dwelling unit. File federal taxes online free Anyone at less than a fair rental price. File federal taxes online free   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. File federal taxes online free Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. File federal taxes online free   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. File federal taxes online free Example—significant connection. File federal taxes online free Ann Green, a U. File federal taxes online free S. File federal taxes online free citizen, is a sales representative for a company based in Guam. File federal taxes online free Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. File federal taxes online free Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. File federal taxes online free When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. File federal taxes online free Ann's stays are always of short duration and she asks her brother's permission to stay with him. File federal taxes online free Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. File federal taxes online free Ann satisfies the presence test because she has no significant connection to the United States. File federal taxes online free Example—presence test. File federal taxes online free Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. File federal taxes online free They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. File federal taxes online free The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. File federal taxes online free In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. File federal taxes online free Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. File federal taxes online free However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. File federal taxes online free Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. File federal taxes online free Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. File federal taxes online free 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. File federal taxes online free If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. File federal taxes online free Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. File federal taxes online free Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. File federal taxes online free Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). File federal taxes online free Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). File federal taxes online free Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. File federal taxes online free For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. File federal taxes online free Example. File federal taxes online free In 2013, Sean Silverman, a U. File federal taxes online free S. File federal taxes online free citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. File federal taxes online free When not at sea, Sean lived with his spouse at a house they own in American Samoa. File federal taxes online free The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. File federal taxes online free For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. File federal taxes online free Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. File federal taxes online free See Special Rules in the Year of a Move , later in this chapter. File federal taxes online free Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. File federal taxes online free S. File federal taxes online free possession. File federal taxes online free You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. File federal taxes online free In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. File federal taxes online free The location of your permanent home. File federal taxes online free The location of your family. File federal taxes online free The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. File federal taxes online free The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. File federal taxes online free The location where you conduct your routine personal banking activities. File federal taxes online free The location where you conduct business activities (other than those that go into determining your tax home). File federal taxes online free The location of the jurisdiction in which you hold a driver's license. File federal taxes online free The location of the jurisdiction in which you vote. File federal taxes online free The location of charitable organizations to which you contribute. File federal taxes online free The country of residence you designate on forms and documents. File federal taxes online free The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. File federal taxes online free Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. File federal taxes online free Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. File federal taxes online free Example—closer connection to the United States. File federal taxes online free Marcos Reyes, a U. File federal taxes online free S. File federal taxes online free citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. File federal taxes online free His spouse and two teenage children remained in California to allow the children to complete high school. File federal taxes online free He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. File federal taxes online free Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. File federal taxes online free Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. File federal taxes online free Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. File federal taxes online free Marcos received mail in California, including bank and brokerage statements and credit card bills. File federal taxes online free He conducted his personal banking activities in California. File federal taxes online free He held a California driver's license and was also registered to vote there. File federal taxes online free Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. File federal taxes online free Closer connection to another possession. File federal taxes online free   Generally, possessions are not treated as foreign countries. File federal taxes online free Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. File federal taxes online free Example—tax home and closer connection to possession. File federal taxes online free Pearl Blackmon, a U. File federal taxes online free S. File federal taxes online free citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. File federal taxes online free For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. File federal taxes online free Most of Pearl's personal belongings, including her automobile, are located in the CNMI. File federal taxes online free She is registered to vote in, and has a driver's license issued by, the CNMI. File federal taxes online free She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. File federal taxes online free Pearl satisfies the presence test with respect to both Guam and the CNMI. File federal taxes online free She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. File federal taxes online free Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. File federal taxes online free Pearl is considered a bona fide resident of Guam, the location of her tax home. File federal taxes online free Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. File federal taxes online free See Special Rules in the Year of a Move , next. File federal taxes online free Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. File federal taxes online free Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. File federal taxes online free You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. File federal taxes online free In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. File federal taxes online free You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. File federal taxes online free Example. File federal taxes online free Dwight Wood, a U. File federal taxes online free S. File federal taxes online free citizen, files returns on a calendar year basis. File federal taxes online free He lived in the United States from January 2007 through May 2013. File federal taxes online free In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. File federal taxes online free From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. File federal taxes online free If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. File federal taxes online free If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. File federal taxes online free Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. File federal taxes online free You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. File federal taxes online free In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. File federal taxes online free You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. File federal taxes online free Example. File federal taxes online free Jean Aspen, a U. File federal taxes online free S. File federal taxes online free citizen, files returns on a calendar year basis. File federal taxes online free From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. File federal taxes online free Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. File federal taxes online free Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. File federal taxes online free If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. File federal taxes online free If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. File federal taxes online free Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. File federal taxes online free S. File federal taxes online free citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. File federal taxes online free Example. File federal taxes online free Randy White, a U. File federal taxes online free S. File federal taxes online free citizen, files returns on a calendar year basis. File federal taxes online free For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. File federal taxes online free From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. File federal taxes online free On May 5, 2013, Randy moved and changed his tax home to Nevada. File federal taxes online free Later that year he established a closer connection to the United States than to Puerto Rico. File federal taxes online free Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. File federal taxes online free However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. File federal taxes online free Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. File federal taxes online free S. File federal taxes online free possession, you may need to file Form 8898. File federal taxes online free This applies to the U. File federal taxes online free S. File federal taxes online free possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. File federal taxes online free Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. File federal taxes online free Your worldwide gross income (defined below) in that tax year is more than $75,000. File federal taxes online free You meet one of the following. File federal taxes online free You take a position for U. File federal taxes online free S. File federal taxes online free tax purposes that you became a bona fide resident of a U. File federal taxes online free S. File federal taxes online free possession after a tax year for which you filed a U. File federal taxes online free S. File federal taxes online free income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. File federal taxes online free You are a citizen or resident alien of the United States who takes the position for U. File federal taxes online free S. File federal taxes online free tax purposes that you ceased to be a bona fide resident of a U. File federal taxes online free S. File federal taxes online free possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. File federal taxes online free You take the position for U. File federal taxes online free S. File federal taxes online free tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. File federal taxes online free Worldwide gross income. File federal taxes online free   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. File federal taxes online free Example. File federal taxes online free You are a U. File federal taxes online free S. File federal taxes online free citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. File federal taxes online free You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. File federal taxes online free Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. File federal taxes online free You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. File federal taxes online free In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. File federal taxes online free This is in addition to any criminal penalty that may be imposed. File federal taxes online free Prev  Up  Next   Home   More Online Publications
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Understanding your CP2057 Notice

You need to file an amended return. We've received information not reported on your tax return.


What you need to do

  • Read your notice carefully — it explains the information we received.
  • File an amended return if the information is correct.
  • If you believe the information is wrong, contact the business or person reporting the information and ask them to correct it.

You may want to...


Answers to Common Questions

What do I need to do?
You need to amend your return if the information we received is correct.

Do I have to amend my return when the information is wrong?
No. Don't file an amended return.

How do I amend my return?
Use the information in the notice to amend your return. Compare it against a copy of your original return. Report the difference or change on Form 1040-X, Amended U.S. Individual Income Tax Return. You can receive help at an IRS Taxpayer Assistance Center.

How can I find an IRS Taxpayer Assistance Center?
We have centers located throughout the country. Find the center nearest to you.

I don't have a copy of my original return to help me amend it. What can I do?
You can order a transcript of your return. You also can get one by completing and sending us a Form 4506-T, Request for Transcript of Tax Return.

I don't want a transcript of my return. I want a copy. How can I get one?
Did an accountant or some other person prepare your return? You could ask them for a copy.

I can't get a copy of my return from a tax preparer. How else can I get a copy of it?
You can get a copy of your return by completing and sending us a Form 4506, Request for Copy of Tax Return. We charge a fee for return requests.

What do I do if the information is wrong?
You don't have to amend your return when the information is wrong. Instead, contact whoever reported the wrong information and ask them to correct it. You don't need to contact us.

Should I contact you to correct wrong information?
You don't have to contact us to explain why the information is wrong. You don't have to reply to your notice.

I reported the information but I reported it incorrectly. Can I call you to correct my return?
We can accept your information over the phone for incorrectly reported information as long as the mistake did not increase or decrease your tax. You should file an amended return when the information was never reported or misreported in a way that had tax consequences.

The information is wrong because someone else is using my name and Social Security number. What can I do?
You can visit our Identity theft information to find out more about what you can do. You also should call us and let us know.

Why did it take you so long to contact me about this matter?
Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.


Tips for next year

You can avoid future problems by:

  • keeping accurate and full records
  • waiting until you get all of your income statements to file your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all your income on your tax return
  • following the instructions on how to report income, expenses and deductions
  • filing an amended tax return for any information you receive after you've filed your return

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about how to file electronically.

Page Last Reviewed or Updated: 28-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The File Federal Taxes Online Free

File federal taxes online free Index A Abandonment of home, Abandonment. File federal taxes online free Absence, temporary, Temporary absence. File federal taxes online free Abstract fees, Settlement fees or closing costs. File federal taxes online free Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. File federal taxes online free Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. File federal taxes online free Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. File federal taxes online free Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. File federal taxes online free Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. File federal taxes online free Architect's fees, Construction. File federal taxes online free Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. File federal taxes online free Assistance (see Tax help) B Back interest, Settlement fees or closing costs. File federal taxes online free Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. File federal taxes online free Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). File federal taxes online free C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. File federal taxes online free Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. File federal taxes online free Commissions, Selling expenses. File federal taxes online free , Settlement fees or closing costs. File federal taxes online free Community property Basis determination, Community property. File federal taxes online free Condemnation Gain exclusion, Home destroyed or condemned. File federal taxes online free Ownership and use test when previous home condemned, Previous home destroyed or condemned. File federal taxes online free Condominiums As main home, Main Home Basis determination, Condominium. File federal taxes online free Construction costs, Construction. File federal taxes online free Built by you, Built by you. File federal taxes online free Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. File federal taxes online free Ownership and use tests, Cooperative apartment. File federal taxes online free Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. File federal taxes online free D Date of sale, Date of sale. File federal taxes online free Death Sale due to, Specific event safe harbors. File federal taxes online free Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. File federal taxes online free Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. File federal taxes online free Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. File federal taxes online free Ownership and use test when previous home destroyed, Previous home destroyed or condemned. File federal taxes online free Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. File federal taxes online free Disasters, Specific event safe harbors. File federal taxes online free Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. File federal taxes online free Home transferred to spouse, Transfer to spouse. File federal taxes online free Ownership and use tests, Home transferred from spouse. File federal taxes online free Sale due to, Specific event safe harbors. File federal taxes online free Transfers after July 18, 1984, Transfers after July 18, 1984. File federal taxes online free Transfers before July 19, 1984, Transfers before July 19, 1984. File federal taxes online free Use of home after divorce, Use of home after divorce. File federal taxes online free Doctor's recommendation for sale, Doctor's recommendation safe harbor. File federal taxes online free E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. File federal taxes online free Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. File federal taxes online free Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. File federal taxes online free F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. File federal taxes online free Fire insurance premiums, Settlement fees or closing costs. File federal taxes online free Foreclosure, Foreclosure or repossession. File federal taxes online free Foreign Service, Foreign Service member. File federal taxes online free Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. File federal taxes online free Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. File federal taxes online free Form 1040, Schedule A Real estate taxes, Real estate taxes. File federal taxes online free Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. File federal taxes online free , Form 1099-S. File federal taxes online free , Form 1099-S. File federal taxes online free Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. File federal taxes online free Form 8828 Recapture tax, How to figure and report the recapture. File federal taxes online free Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). File federal taxes online free NIIT, Net Investment Income Tax (NIIT). File federal taxes online free Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. File federal taxes online free Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. File federal taxes online free Loss on sale, Loss on sale. File federal taxes online free Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. File federal taxes online free Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. File federal taxes online free Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. File federal taxes online free Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. File federal taxes online free Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. File federal taxes online free Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. File federal taxes online free H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. File federal taxes online free Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. File federal taxes online free Charges for, Settlement fees or closing costs. File federal taxes online free Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). File federal taxes online free Inheritance Home received as, Home acquired from a decedent who died before or after 2010. File federal taxes online free Installment sales, Installment sale. File federal taxes online free Involuntary conversion, Specific event safe harbors. File federal taxes online free ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). File federal taxes online free J Joint owners not married, Joint owners not married. File federal taxes online free Joint returns, Jointly owned home. File federal taxes online free Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. File federal taxes online free Sale of vacant land, Vacant land. File federal taxes online free Legal fees, Selling expenses. File federal taxes online free , Settlement fees or closing costs. File federal taxes online free , Construction. File federal taxes online free Legal separation Sale due to, Specific event safe harbors. File federal taxes online free Like-kind exchange, Sale of home acquired in a like-kind exchange. File federal taxes online free Living expenses, Reasonable basic living expenses. File federal taxes online free Loan assumption fees, Settlement fees or closing costs. File federal taxes online free Loan placement fees, Selling expenses. File federal taxes online free Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. File federal taxes online free Property used partly as, Property used partly as your main home. File federal taxes online free , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. File federal taxes online free Mortgage fees, Settlement fees or closing costs. File federal taxes online free Mortgage insurance premiums, Settlement fees or closing costs. File federal taxes online free Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. File federal taxes online free Moving expense, Settlement fees or closing costs. File federal taxes online free Multiple births Sale due to, Specific event safe harbors. File federal taxes online free N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. File federal taxes online free O Option to buy home, Option to buy. File federal taxes online free Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. File federal taxes online free P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. File federal taxes online free Points, Selling expenses. File federal taxes online free Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. File federal taxes online free Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. File federal taxes online free , Real estate taxes. File federal taxes online free Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. File federal taxes online free Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. File federal taxes online free Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. File federal taxes online free Relatives Sale of home to, Exception for sales to related persons. File federal taxes online free Remainder interest Sale of, Sale of remainder interest. File federal taxes online free Remodeling, Improvements. File federal taxes online free , Exception. File federal taxes online free (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). File federal taxes online free Before closing, by buyer, Settlement fees or closing costs. File federal taxes online free Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. File federal taxes online free , Improvements. File federal taxes online free , Repairs. File federal taxes online free (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. File federal taxes online free Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. File federal taxes online free Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. File federal taxes online free Doctor's recommendation for sale, Doctor's recommendation safe harbor. File federal taxes online free Unforeseeable events, Specific event safe harbors. File federal taxes online free Sales commissions, Selling expenses. File federal taxes online free , Settlement fees or closing costs. File federal taxes online free Sales to related persons, Exception for sales to related persons. File federal taxes online free Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. File federal taxes online free Seller-financed mortgages, Seller-financed mortgage. File federal taxes online free Seller-paid points, Seller-paid points. File federal taxes online free Selling expenses, Selling expenses. File federal taxes online free Selling price, Selling Price Separate returns, Separate returns. File federal taxes online free Settlement fees, Settlement fees or closing costs. File federal taxes online free Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. File federal taxes online free Surviving spouse Basis determination, Surviving spouse. File federal taxes online free Ownership and use tests, Sale of main home by surviving spouse. File federal taxes online free T Tax help, How To Get Tax Help Temporary absence, Temporary absence. File federal taxes online free Temporary housing, Temporary housing. File federal taxes online free Title insurance, Settlement fees or closing costs. File federal taxes online free Title search fees, Settlement fees or closing costs. File federal taxes online free Trading homes, Trading (exchanging) homes. File federal taxes online free , Home received as trade. File federal taxes online free Transfer taxes, Settlement fees or closing costs. File federal taxes online free , Transfer taxes. File federal taxes online free Transfer to spouse, Transfer to spouse. File federal taxes online free After July 18, 1984, Transfers after July 18, 1984. File federal taxes online free Before July 19, 1984, Transfers before July 19, 1984. File federal taxes online free TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. File federal taxes online free Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. File federal taxes online free Utilities Charges for installing, Settlement fees or closing costs. File federal taxes online free Charges related to occupancy of house before closing, Settlement fees or closing costs. File federal taxes online free Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. File federal taxes online free V Vacant land Sale of, Vacant land. File federal taxes online free W Worksheets, Worksheets. File federal taxes online free Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. File federal taxes online free Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. File federal taxes online free Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. File federal taxes online free Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. File federal taxes online free Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. File federal taxes online free Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. File federal taxes online free Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. File federal taxes online free Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. File federal taxes online free Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. File federal taxes online free Reduced Maximum Exclusion Prev  Up     Home   More Online Publications