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File Taxes For Free 2012

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File Taxes For Free 2012

File taxes for free 2012 Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. File taxes for free 2012 Lifetime learning credit, Academic period. File taxes for free 2012 Student loan interest deduction, Academic period. File taxes for free 2012 Tuition and fees deduction, Academic period. File taxes for free 2012 Accountable plans, Accountable Plans, Allocating your reimbursements for meals. File taxes for free 2012 Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. File taxes for free 2012 On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. File taxes for free 2012 Tuition reduction, Tuition reduction. File taxes for free 2012 Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. File taxes for free 2012 Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. File taxes for free 2012 Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. File taxes for free 2012 Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File taxes for free 2012 Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. File taxes for free 2012 Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. File taxes for free 2012 Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. File taxes for free 2012 Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. File taxes for free 2012 Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. File taxes for free 2012 Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. File taxes for free 2012 Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. File taxes for free 2012 , Allocating your reimbursements for meals. File taxes for free 2012 Indefinite absence, Education during indefinite absence. File taxes for free 2012 Maintaining skills vs. File taxes for free 2012 qualifying for new job, Maintaining skills vs. File taxes for free 2012 qualifying for new job. File taxes for free 2012 Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. File taxes for free 2012 Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. File taxes for free 2012 Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. File taxes for free 2012 Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. File taxes for free 2012 Tax-free educational assistance, Tax-free educational assistance. File taxes for free 2012 Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. File taxes for free 2012 Transportation expenses, Transportation Expenses, Using your car. File taxes for free 2012 Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. File taxes for free 2012 Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. File taxes for free 2012 Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. File taxes for free 2012 Lifetime learning credit, Comprehensive or bundled fees. File taxes for free 2012 Tuition and fees deduction, Comprehensive or bundled fees. File taxes for free 2012 Consolidated loans used to refinance student loans, Interest on refinanced student loans. File taxes for free 2012 Conventions outside U. File taxes for free 2012 S. File taxes for free 2012 , Cruises and conventions. File taxes for free 2012 Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. File taxes for free 2012 Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. File taxes for free 2012 On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. File taxes for free 2012 Figuring the limit (Worksheet 6-2), Figuring the limit. File taxes for free 2012 Contributions to, Contributions, Figuring and reporting the additional tax. File taxes for free 2012 Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. File taxes for free 2012 Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File taxes for free 2012 , MAGI when using Form 1040NR-EZ. File taxes for free 2012 Worksheet 6-1, Worksheet 7-1. File taxes for free 2012 MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. File taxes for free 2012 Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. File taxes for free 2012 Worksheet 7-3 to figure, Worksheet 7-3. File taxes for free 2012 Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. File taxes for free 2012 D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. File taxes for free 2012 , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. File taxes for free 2012 Lifetime learning credit, Expenses paid by dependent. File taxes for free 2012 Tuition and fees deduction, Expenses paid under divorce decree. File taxes for free 2012 Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. File taxes for free 2012 Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. File taxes for free 2012 Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. File taxes for free 2012 Claiming dependent's exemption, Dependent for whom you claim an exemption. File taxes for free 2012 Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. File taxes for free 2012 Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File taxes for free 2012 , MAGI when using Form 1040. File taxes for free 2012 Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. File taxes for free 2012 Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. File taxes for free 2012 Cancellation of student loan, Eligible educational institution. File taxes for free 2012 Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. File taxes for free 2012 Education savings bond program, Eligible educational institution. File taxes for free 2012 Lifetime learning credit, Eligible educational institution. File taxes for free 2012 Qualified tuition program (QTP), Eligible educational institution. File taxes for free 2012 Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. File taxes for free 2012 , Eligible educational institution. File taxes for free 2012 Student loan cancellation, Eligible educational institution. File taxes for free 2012 Student loan interest deduction, Eligible educational institution. File taxes for free 2012 Tuition and fees deduction, Eligible educational institution. File taxes for free 2012 Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. File taxes for free 2012 Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. File taxes for free 2012 Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. File taxes for free 2012 ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. File taxes for free 2012 Excess expenses, accountable plan, Excess expenses. File taxes for free 2012 , Allocating your reimbursements for meals. File taxes for free 2012 Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. File taxes for free 2012 Qualified tuition program (QTP), Members of the beneficiary's family. File taxes for free 2012 Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. File taxes for free 2012 , Form 1098-E. File taxes for free 2012 Form 1098-T, Reminders American opportunity credit, Form 1098-T. File taxes for free 2012 Lifetime learning credit, Form 1098-T. File taxes for free 2012 Tuition and fees deduction, Form 1098-T. File taxes for free 2012 Form 1099-Q Coverdell ESA, Exceptions. File taxes for free 2012 , Earnings and basis. File taxes for free 2012 Qualified tuition program (QTP), Earnings and return of investment. File taxes for free 2012 Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. File taxes for free 2012 , Form 2106 or 2106-EZ. File taxes for free 2012 Form 2106-EZ, 50% limit on meals. File taxes for free 2012 , Form 2106 or 2106-EZ. File taxes for free 2012 , Using Form 2106-EZ. File taxes for free 2012 Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. File taxes for free 2012 Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. File taxes for free 2012 Form 8815, MAGI when using Form 1040. File taxes for free 2012 , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. File taxes for free 2012 , Form 1098-T. File taxes for free 2012 , Form 1098-E. File taxes for free 2012 , Form 1098-T. File taxes for free 2012 Free tax services, Free help with your tax return. File taxes for free 2012 Fulbright grants, Fulbright Grants G Glossary, Glossary. File taxes for free 2012 , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. File taxes for free 2012 Coverdell ESA, Half-time student. File taxes for free 2012 Early distributions from IRAs, Half-time student. File taxes for free 2012 Student loan interest deduction, Enrolled at least half-time. File taxes for free 2012 Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. File taxes for free 2012 Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. File taxes for free 2012 Academic period, Academic period. File taxes for free 2012 Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. File taxes for free 2012 Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. File taxes for free 2012 Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. File taxes for free 2012 Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File taxes for free 2012 Worksheet 3-1, MAGI when using Form 1040. File taxes for free 2012 Overview (Table 3-1), Table 3-1. File taxes for free 2012 Overview of the Lifetime Learning Credit Phaseout, Phaseout. File taxes for free 2012 Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. File taxes for free 2012 Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. File taxes for free 2012 Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. File taxes for free 2012 Origination fees on student loan, Loan origination fee. File taxes for free 2012 Qualified education expenses paid with American opportunity credit, Academic period. File taxes for free 2012 Lifetime learning credit, Paid with borrowed funds. File taxes for free 2012 Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. File taxes for free 2012 M Mileage deduction for work-related education, What's New, Using your car. File taxes for free 2012 Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). File taxes for free 2012 , MAGI when using Form 1040NR-EZ. File taxes for free 2012 Worksheet 6-1, Worksheet 7-1. File taxes for free 2012 MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). File taxes for free 2012 , MAGI when using Form 1040. File taxes for free 2012 Lifetime learning credit, Modified adjusted gross income (MAGI). File taxes for free 2012 Worksheet 3-1, MAGI when using Form 1040. File taxes for free 2012 Student loan interest deduction, Modified adjusted gross income (MAGI). File taxes for free 2012 Table 4-2, Table 4-2. File taxes for free 2012 Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). File taxes for free 2012 Table 6-2, Table 6-2. File taxes for free 2012 Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. File taxes for free 2012 MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. File taxes for free 2012 , Exceptions. File taxes for free 2012 Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. File taxes for free 2012 , Coordination with Pell grants and other scholarships. File taxes for free 2012 Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. File taxes for free 2012 Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. File taxes for free 2012 Student loan interest deduction, Phaseout. File taxes for free 2012 , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. File taxes for free 2012 Education savings bond program, Adjusted qualified education expenses. File taxes for free 2012 Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. File taxes for free 2012 Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. File taxes for free 2012 Education savings bond program, Qualified education expenses. File taxes for free 2012 Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. File taxes for free 2012 Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. File taxes for free 2012 Qualified tuition program (QTP), Qualified education expenses. File taxes for free 2012 Scholarships and fellowships, Qualified education expenses. File taxes for free 2012 Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. File taxes for free 2012 Qualified student loans, Qualified Student Loan, Qualified employer plan. File taxes for free 2012 Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. File taxes for free 2012 Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. File taxes for free 2012 Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. File taxes for free 2012 Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. File taxes for free 2012 Taxable earnings, Taxable earnings. File taxes for free 2012 Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. File taxes for free 2012 S. File taxes for free 2012 savings bonds, Qualified U. File taxes for free 2012 S. File taxes for free 2012 savings bonds. File taxes for free 2012 Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. File taxes for free 2012 Lifetime learning credit, Credit recapture. File taxes for free 2012 Tuition and fees deduction, Credit recapture. File taxes for free 2012 Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. File taxes for free 2012 Refinanced student loans, Interest on refinanced student loans. File taxes for free 2012 , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. File taxes for free 2012 Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. File taxes for free 2012 Related persons Coverdell ESA, Members of the beneficiary's family. File taxes for free 2012 Qualified tuition program (QTP), Members of the beneficiary's family. File taxes for free 2012 Student loan interest deduction, Related person. File taxes for free 2012 Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. File taxes for free 2012 , Figuring and reporting the additional tax. File taxes for free 2012 , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. File taxes for free 2012 Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. File taxes for free 2012 , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. File taxes for free 2012 Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. File taxes for free 2012 , Coordination with Pell grants and other scholarships. File taxes for free 2012 , Coordination with Pell grants and other scholarships. File taxes for free 2012 Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. File taxes for free 2012 , Eligible educational institution. File taxes for free 2012 Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. File taxes for free 2012 Qualified education expenses, Qualified education expenses. File taxes for free 2012 Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. File taxes for free 2012 Education savings bond program, Qualified education expenses. File taxes for free 2012 Lifetime learning credit, Sports, games, hobbies, and noncredit courses. File taxes for free 2012 Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. 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File taxes for free 2012 Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File taxes for free 2012 , Which Worksheet To Use Table 4-2, Table 4-2. File taxes for free 2012 Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. File taxes for free 2012 , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. File taxes for free 2012 Qualified student loans, Qualified Student Loan, Qualified employer plan. File taxes for free 2012 Reasonable period of time, Reasonable period of time. 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File taxes for free 2012 Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. File taxes for free 2012 Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. File taxes for free 2012 Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. File taxes for free 2012 Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. File taxes for free 2012 Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. File taxes for free 2012 Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. File taxes for free 2012 Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. File taxes for free 2012 Coverdell ESA, Adjusted qualified education expenses. File taxes for free 2012 Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. File taxes for free 2012 Lifetime learning credit, Tax-free educational assistance. File taxes for free 2012 Qualified tuition program (QTP), Adjusted qualified education expenses. File taxes for free 2012 Tuition and fees deduction, Tax-free educational assistance. File taxes for free 2012 Work-related education, Tax-free educational assistance. File taxes for free 2012 Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. File taxes for free 2012 Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. File taxes for free 2012 Travel expenses 50% limit on meals, 50% limit on meals. File taxes for free 2012 Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. File taxes for free 2012 Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. File taxes for free 2012 Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. File taxes for free 2012 Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. File taxes for free 2012 Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). File taxes for free 2012 Table 6-2, Table 6-2. File taxes for free 2012 Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. File taxes for free 2012 MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. File taxes for free 2012 Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. File taxes for free 2012 Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. File taxes for free 2012 Tax-free educational assistance, Tax-free educational assistance. File taxes for free 2012 Tuition reduction American opportunity credit, Tuition reduction. File taxes for free 2012 Lifetime learning credit, Tuition reduction. File taxes for free 2012 Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. File taxes for free 2012 U U. File taxes for free 2012 S. File taxes for free 2012 savings bonds, Qualified U. File taxes for free 2012 S. File taxes for free 2012 savings bonds. File taxes for free 2012 Unclaimed reimbursement Work-related education, Unclaimed reimbursement. File taxes for free 2012 V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. File taxes for free 2012 W Withholding, Analyzing your tax withholding. File taxes for free 2012 Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. File taxes for free 2012 Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. File taxes for free 2012 MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. File taxes for free 2012 MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. File taxes for free 2012 Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. File taxes for free 2012 Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. File taxes for free 2012 Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. File taxes for free 2012 Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. File taxes for free 2012 Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. File taxes for free 2012 MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications
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File taxes for free 2012 1. File taxes for free 2012   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. File taxes for free 2012 If you are both a nonresident and resident in the same year, you have a dual status. File taxes for free 2012 Dual status is explained later. File taxes for free 2012 Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. File taxes for free 2012 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. File taxes for free 2012 Useful Items - You may want to see: Form (and Instructions) 1040 U. File taxes for free 2012 S. File taxes for free 2012 Individual Income Tax Return 1040A U. File taxes for free 2012 S. File taxes for free 2012 Individual Income Tax Return 1040NR U. File taxes for free 2012 S. File taxes for free 2012 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. File taxes for free 2012 Nonresident Aliens If you are an alien (not a U. File taxes for free 2012 S. File taxes for free 2012 citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. File taxes for free 2012 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). File taxes for free 2012 Even if you do not meet either of these tests, you may be able to choose to be treated as a U. File taxes for free 2012 S. File taxes for free 2012 resident for part of the year. File taxes for free 2012 See First-Year Choice under Dual-Status Aliens, later. File taxes for free 2012 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. File taxes for free 2012 (However, see Dual-Status Aliens , later. File taxes for free 2012 ) This is known as the “green card” test. File taxes for free 2012 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. File taxes for free 2012 You generally have this status if the U. File taxes for free 2012 S. File taxes for free 2012 Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. File taxes for free 2012 ” 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. File taxes for free 2012 Resident status taken away. File taxes for free 2012   Resident status is considered to have been taken away from you if the U. File taxes for free 2012 S. File taxes for free 2012 government issues you a final administrative or judicial order of exclusion or deportation. File taxes for free 2012 A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. File taxes for free 2012 Resident status abandoned. File taxes for free 2012   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. File taxes for free 2012 S. File taxes for free 2012 consular officer. File taxes for free 2012    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. File taxes for free 2012 S. File taxes for free 2012 consular officer. File taxes for free 2012 Your application for abandonment. File taxes for free 2012 Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. File taxes for free 2012 You must file the letter by certified mail, return receipt requested. File taxes for free 2012 You must keep a copy of the letter and proof that it was mailed and received. File taxes for free 2012    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. File taxes for free 2012   If the USCIS or U. File taxes for free 2012 S. File taxes for free 2012 consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. File taxes for free 2012 If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. File taxes for free 2012   Under U. File taxes for free 2012 S. File taxes for free 2012 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. File taxes for free 2012    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. File taxes for free 2012 See Expatriation Tax in chapter 4. File taxes for free 2012 Termination of residency after June 3, 2004, and before June 17, 2008. File taxes for free 2012   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. File taxes for free 2012 S. File taxes for free 2012 resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. File taxes for free 2012 Termination of residency after June 16, 2008. File taxes for free 2012   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. File taxes for free 2012 Substantial Presence Test You will be considered a U. File taxes for free 2012 S. File taxes for free 2012 resident for tax purposes if you meet the substantial presence test for calendar year 2013. File taxes for free 2012 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. File taxes for free 2012 Example. File taxes for free 2012 You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. File taxes for free 2012 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). File taxes for free 2012 Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. File taxes for free 2012 The term United States includes the following areas. File taxes for free 2012 All 50 states and the District of Columbia. File taxes for free 2012 The territorial waters of the United States. File taxes for free 2012 The seabed and subsoil of those submarine areas that are adjacent to U. File taxes for free 2012 S. File taxes for free 2012 territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. File taxes for free 2012 The term does not include U. File taxes for free 2012 S. File taxes for free 2012 possessions and territories or U. File taxes for free 2012 S. File taxes for free 2012 airspace. File taxes for free 2012 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. File taxes for free 2012 However, there are exceptions to this rule. File taxes for free 2012 Do not count the following as days of presence in the United States for the substantial presence test. File taxes for free 2012 Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. File taxes for free 2012 Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. File taxes for free 2012 Days you are in the United States as a crew member of a foreign vessel. File taxes for free 2012 Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. File taxes for free 2012 Days you are an exempt individual. File taxes for free 2012 The specific rules that apply to each of these categories are discussed next. File taxes for free 2012 Regular commuters from Canada or Mexico. File taxes for free 2012   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. File taxes for free 2012 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. File taxes for free 2012   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. File taxes for free 2012 “Workdays” are the days on which you work in the United States or Canada or Mexico. File taxes for free 2012 “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. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 Example. File taxes for free 2012 Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. File taxes for free 2012 She was assigned to her firm's office in the United States from February 1 through June 1. File taxes for free 2012 On June 2, she resumed her employment in Mexico. File taxes for free 2012 On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. File taxes for free 2012 S. File taxes for free 2012 office. File taxes for free 2012 She returned to her home in Mexico on each of those evenings. File taxes for free 2012 On 7 days, she worked in her firm's Mexico office. File taxes for free 2012 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. File taxes for free 2012 8%). File taxes for free 2012 Days in transit. File taxes for free 2012   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. File taxes for free 2012 You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. File taxes for free 2012 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. File taxes for free 2012 However, you are not considered to be in transit if you attend a business meeting while in the United States. File taxes for free 2012 This is true even if the meeting is held at the airport. File taxes for free 2012 Crew members. File taxes for free 2012   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. File taxes for free 2012 S. File taxes for free 2012 possession. File taxes for free 2012 However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. File taxes for free 2012 Medical condition. File taxes for free 2012   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. File taxes for free 2012 Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012   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. File taxes for free 2012   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. File taxes for free 2012 See Form 8843 , later. File taxes for free 2012   You cannot exclude any days of presence in the United States under the following circumstances. File taxes for free 2012 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. File taxes for free 2012 You returned to the United States for treatment of a medical condition that arose during a prior stay. File taxes for free 2012 The condition existed before your arrival in the United States and you were aware of the condition. File taxes for free 2012 It does not matter whether you needed treatment for the condition when you entered the United States. File taxes for free 2012 Exempt individual. File taxes for free 2012   Do not count days for which you are an exempt individual. File taxes for free 2012 The term “exempt individual” does not refer to someone exempt from U. File taxes for free 2012 S. File taxes for free 2012 tax, but to anyone in the following categories. File taxes for free 2012 An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 A professional athlete temporarily in the United States to compete in a charitable sports event. File taxes for free 2012   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. File taxes for free 2012 Foreign government-related individuals. File taxes for free 2012   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. File taxes for free 2012 Note. File taxes for free 2012 You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. File taxes for free 2012    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. File taxes for free 2012 An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. File taxes for free 2012   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. File taxes for free 2012 Note. File taxes for free 2012 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). File taxes for free 2012 None of your days count for purposes of the substantial presence test. File taxes for free 2012   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. File taxes for free 2012 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. File taxes for free 2012 Teachers and trainees. File taxes for free 2012   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. File taxes for free 2012 You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. File taxes for free 2012 S. File taxes for free 2012 immigration laws and could result in the loss of your visa status. File taxes for free 2012   Also included are immediate family members of exempt teachers and trainees. File taxes for free 2012 See the definition of immediate family, earlier, under Foreign government-related individuals . File taxes for free 2012   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. File taxes for free 2012 However, you will be an exempt individual if all of the following conditions are met. File taxes for free 2012 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. File taxes for free 2012 A foreign employer includes an office or place of business of an American entity in a foreign country or a U. File taxes for free 2012 S. File taxes for free 2012 possession. File taxes for free 2012   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. File taxes for free 2012 See Form 8843 , later. File taxes for free 2012 Example. File taxes for free 2012 Carla was temporarily in the United States during the year as a teacher on a “J” visa. File taxes for free 2012 Her compensation for the year was paid by a foreign employer. File taxes for free 2012 Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 Students. File taxes for free 2012   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. File taxes for free 2012 You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. File taxes for free 2012 S. File taxes for free 2012 immigration laws and could result in the loss of your visa status. File taxes for free 2012   Also included are immediate family members of exempt students. File taxes for free 2012 See the definition of immediate family, earlier, under Foreign government-related individuals . File taxes for free 2012   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. File taxes for free 2012 You establish that you do not intend to reside permanently in the United States. File taxes for free 2012 You have substantially complied with the requirements of your visa. File taxes for free 2012 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. File taxes for free 2012 Whether you have maintained a closer connection to a foreign country (discussed later). File taxes for free 2012 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 . File taxes for free 2012   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. File taxes for free 2012 See Form 8843 , later. File taxes for free 2012 Professional athletes. File taxes for free 2012   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. File taxes for free 2012 A charitable sports event is one that meets the following conditions. File taxes for free 2012 The main purpose is to benefit a qualified charitable organization. File taxes for free 2012 The entire net proceeds go to charity. File taxes for free 2012 Volunteers perform substantially all the work. File taxes for free 2012   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. File taxes for free 2012 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 taxes for free 2012   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. File taxes for free 2012 See Form 8843 , next. File taxes for free 2012 Form 8843. File taxes for free 2012   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. File taxes for free 2012 You were unable to leave the United States as planned because of a medical condition or problem. File taxes for free 2012 You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. File taxes for free 2012 You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. File taxes for free 2012 You were a professional athlete competing in a charitable sports event. File taxes for free 2012 Attach Form 8843 to your 2013 income tax return. File taxes for free 2012 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. File taxes for free 2012 The due date for filing is discussed in chapter 7. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 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). File taxes for free 2012 Closer connection to two foreign countries. File taxes for free 2012   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. File taxes for free 2012 You maintained a tax home beginning on the first day of the year in one foreign country. File taxes for free 2012 You changed your tax home during the year to a second foreign country. File taxes for free 2012 You continued to maintain your tax home in the second foreign country for the rest of the year. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 Tax home. File taxes for free 2012   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. File taxes for free 2012 Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. File taxes for free 2012 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 taxes for free 2012 If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. File taxes for free 2012   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. File taxes for free 2012 Foreign country. File taxes for free 2012   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. File taxes for free 2012 S. File taxes for free 2012 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. File taxes for free 2012 Establishing a closer connection. File taxes for free 2012   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. File taxes for free 2012 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. File taxes for free 2012 The country of residence you designate on forms and documents. File taxes for free 2012 The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. File taxes for free 2012 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. File taxes for free 2012 It does not matter whether your permanent home is a house, an apartment, or a furnished room. File taxes for free 2012 It also does not matter whether you rent or own it. File taxes for free 2012 It is important, however, that your home be available at all times, continuously, and not solely for short stays. File taxes for free 2012 When you cannot have a closer connection. File taxes for free 2012   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. File taxes for free 2012 Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. File taxes for free 2012 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. File taxes for free 2012   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. File taxes for free 2012   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. File taxes for free 2012 The due date for filing is discussed later in chapter 7. File taxes for free 2012   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. File taxes for free 2012 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. File taxes for free 2012 Effect of Tax Treaties The rules given here to determine if you are a U. File taxes for free 2012 S. File taxes for free 2012 resident do not override tax treaty definitions of residency. File taxes for free 2012 If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. File taxes for free 2012 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. File taxes for free 2012 The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). File taxes for free 2012 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. File taxes for free 2012 S. File taxes for free 2012 income tax. File taxes for free 2012 For purposes other than figuring your tax, you will be treated as a U. File taxes for free 2012 S. File taxes for free 2012 resident. File taxes for free 2012 For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . File taxes for free 2012 Information to be reported. File taxes for free 2012   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. File taxes for free 2012 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. File taxes for free 2012 You may also have to attach Form 8938 (discussed in chapter 7). File taxes for free 2012 See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. File taxes for free 2012 Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. File taxes for free 2012 This usually occurs in the year you arrive in or depart from the United States. File taxes for free 2012 Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. File taxes for free 2012 First Year of Residency If you are a U. File taxes for free 2012 S. File taxes for free 2012 resident for the calendar year, but you were not a U. File taxes for free 2012 S. File taxes for free 2012 resident at any time during the preceding calendar year, you are a U. File taxes for free 2012 S. File taxes for free 2012 resident only for the part of the calendar year that begins on the residency starting date. File taxes for free 2012 You are a nonresident alien for the part of the year before that date. File taxes for free 2012 Residency starting date under substantial presence test. File taxes for free 2012   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. File taxes for free 2012 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. File taxes for free 2012 See Closer Connection to a Foreign Country , earlier. File taxes for free 2012   In determining whether you can exclude up to 10 days, the following rules apply. File taxes for free 2012 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. File taxes for free 2012 You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. File taxes for free 2012 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. File taxes for free 2012 Example. File taxes for free 2012 Ivan Ivanovich is a citizen of Russia. File taxes for free 2012 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. File taxes for free 2012 His tax home remained in Russia. File taxes for free 2012 On March 1, 2013, he moved to the United States and resided here for the rest of the year. File taxes for free 2012 Ivan is able to establish a closer connection to Russia for the period January 6–10. File taxes for free 2012 Thus, his residency starting date is March 1. File taxes for free 2012 Statement required to exclude up to 10 days of presence. File taxes for free 2012   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. File taxes for free 2012 You must sign and date this statement and include a declaration that it is made under penalties of perjury. File taxes for free 2012 The statement must contain the following information (as applicable). File taxes for free 2012 Your name, address, U. File taxes for free 2012 S. File taxes for free 2012 taxpayer identification number (if any), and U. File taxes for free 2012 S. File taxes for free 2012 visa number (if any). File taxes for free 2012 Your passport number and the name of the country that issued your passport. File taxes for free 2012 The tax year for which the statement applies. File taxes for free 2012 The first day that you were present in the United States during the year. File taxes for free 2012 The dates of the days you are excluding in figuring your first day of residency. File taxes for free 2012 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. File taxes for free 2012   Attach the required statement to your income tax return. File taxes for free 2012 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. File taxes for free 2012 The due date for filing is discussed in chapter 7. File taxes for free 2012   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. File taxes for free 2012 Therefore, your first day of residency will be the first day you are present in the United States. File taxes for free 2012 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. File taxes for free 2012 Residency starting date under green card test. File taxes for free 2012   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. File taxes for free 2012   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. File taxes for free 2012 Residency during the preceding year. File taxes for free 2012   If you were a U. File taxes for free 2012 S. File taxes for free 2012 resident during any part of the preceding calendar year and you are a U. File taxes for free 2012 S. File taxes for free 2012 resident for any part of the current year, you will be considered a U. File taxes for free 2012 S. File taxes for free 2012 resident at the beginning of the current year. File taxes for free 2012 This applies whether you are a resident under the substantial presence test or green card test. File taxes for free 2012 Example. File taxes for free 2012 Robert Bach is a citizen of Switzerland. File taxes for free 2012 He came to the United States as a U. File taxes for free 2012 S. File taxes for free 2012 resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. File taxes for free 2012 Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. File taxes for free 2012 In calendar year 2013, Robert's U. File taxes for free 2012 S. File taxes for free 2012 residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. File taxes for free 2012 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. File taxes for free 2012 S. File taxes for free 2012 resident for part of 2013. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 You are treated as a U. File taxes for free 2012 S. File taxes for free 2012 resident for the rest of the year. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 Note. File taxes for free 2012 You do not have to be married to make this choice. File taxes for free 2012 Example 1. File taxes for free 2012 Juan DaSilva is a citizen of the Philippines. File taxes for free 2012 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). File taxes for free 2012 Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. File taxes for free 2012 He stayed in the United States for the rest of the year. File taxes for free 2012 During 2014, Juan was a resident of the United States under the substantial presence test. File taxes for free 2012 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. File taxes for free 2012 4%). File taxes for free 2012 If Juan makes the first-year choice, his residency starting date will be November 1, 2013. File taxes for free 2012 Example 2. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 Statement required to make the first-year choice for 2013. File taxes for free 2012   You must attach a statement to Form 1040 to make the first-year choice for 2013. File taxes for free 2012 The statement must contain your name and address and specify the following. File taxes for free 2012 That you are making the first-year choice for 2013. File taxes for free 2012 That you were not a resident in 2012. File taxes for free 2012 That you are a resident under the substantial presence test in 2014. File taxes for free 2012 The number of days of presence in the United States during 2014. File taxes for free 2012 The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. File taxes for free 2012 The date or dates of absence from the United States during 2013 that you are treating as days of presence. File taxes for free 2012 You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. File taxes for free 2012 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. File taxes for free 2012 To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. File taxes for free 2012 S. File taxes for free 2012 Individual Income Tax Return. File taxes for free 2012 You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. File taxes for free 2012 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. File taxes for free 2012 You can use Form 1040NR or Form 1040NR-EZ to figure the tax. File taxes for free 2012 Enter the tax on Form 4868. File taxes for free 2012 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. File taxes for free 2012   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. File taxes for free 2012   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. File taxes for free 2012 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. File taxes for free 2012 Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. File taxes for free 2012 S. File taxes for free 2012 resident for the entire year if all of the following apply. File taxes for free 2012 You were a nonresident alien at the beginning of the year. File taxes for free 2012 You are a resident alien or U. File taxes for free 2012 S. File taxes for free 2012 citizen at the end of the year. File taxes for free 2012 You are married to a U. File taxes for free 2012 S. File taxes for free 2012 citizen or resident alien at the end of the year. File taxes for free 2012 Your spouse joins you in making the choice. File taxes for free 2012 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. File taxes for free 2012 Note. File taxes for free 2012 If you are single at the end of the year, you cannot make this choice. File taxes for free 2012 If you make this choice, the following rules apply. File taxes for free 2012 You and your spouse are treated as U. File taxes for free 2012 S. File taxes for free 2012 residents for the entire year for income tax purposes. File taxes for free 2012 You and your spouse are taxed on worldwide income. File taxes for free 2012 You and your spouse must file a joint return for the year of the choice. File taxes for free 2012 Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. File taxes for free 2012 The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. File taxes for free 2012 Note. File taxes for free 2012 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. File taxes for free 2012 S. File taxes for free 2012 citizen or resident. File taxes for free 2012 See Nonresident Spouse Treated as a Resident , later. File taxes for free 2012 If you previously made that choice and it is still in effect, you do not need to make the choice explained here. File taxes for free 2012 Making the choice. File taxes for free 2012   You should attach a statement signed by both spouses to your joint return for the year of the choice. File taxes for free 2012 The statement must contain the following information. File taxes for free 2012 A declaration that you both qualify to make the choice and that you choose to be treated as U. File taxes for free 2012 S. File taxes for free 2012 residents for the entire tax year. File taxes for free 2012 The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. File taxes for free 2012 (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. File taxes for free 2012 )   You generally make this choice when you file your joint return. File taxes for free 2012 However, you also can make the choice by filing Form 1040X, Amended U. File taxes for free 2012 S. File taxes for free 2012 Individual Income Tax Return. File taxes for free 2012 Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. File taxes for free 2012 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. File taxes for free 2012   You generally must file the amended joint return within 3 years from the date you filed your original U. File taxes for free 2012 S. File taxes for free 2012 income tax return or 2 years from the date you paid your income tax for that year, whichever is later. File taxes for free 2012 Last Year of Residency If you were a U. File taxes for free 2012 S. File taxes for free 2012 resident in 2013 but are not a U. File taxes for free 2012 S. File taxes for free 2012 resident during any part of 2014, you cease to be a U. File taxes for free 2012 S. File taxes for free 2012 resident on your residency termination date. File taxes for free 2012 Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. File taxes for free 2012 Earlier residency termination date. File taxes for free 2012   You may qualify for a residency termination date that is earlier than December 31. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 See Closer Connection to a Foreign Country , earlier. File taxes for free 2012    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. File taxes for free 2012 See Expatriation Tax in chapter 4. File taxes for free 2012 Termination of residency. File taxes for free 2012   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. File taxes for free 2012 De minimis presence. File taxes for free 2012   If you are a U. File taxes for free 2012 S. File taxes for free 2012 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. File taxes for free 2012 In determining whether you can exclude up to 10 days, the following rules apply. File taxes for free 2012 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. File taxes for free 2012 You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. File taxes for free 2012 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. File taxes for free 2012 Example. File taxes for free 2012 Lola Bovary is a citizen of Malta. File taxes for free 2012 She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. File taxes for free 2012 On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. File taxes for free 2012 She is able to establish a closer connection to Malta for the period December 12–16. File taxes for free 2012 Lola is not a U. File taxes for free 2012 S. File taxes for free 2012 resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. File taxes for free 2012 Lola is a U. File taxes for free 2012 S. File taxes for free 2012 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). File taxes for free 2012 Lola's residency termination date is August 25, 2013. File taxes for free 2012 Residency during the next year. File taxes for free 2012   If you are a U. File taxes for free 2012 S. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 Statement required to establish your residency termination date. File taxes for free 2012   You must file a statement with the IRS to establish your residency termination date. File taxes for free 2012 You must sign and date this statement and include a declaration that it is made under penalties of perjury. File taxes for free 2012 The statement must contain the following information (as applicable). File taxes for free 2012 Your name, address, U. File taxes for free 2012 S. File taxes for free 2012 taxpayer identification number (if any), and U. File taxes for free 2012 S. File taxes for free 2012 visa number (if any). File taxes for free 2012 Your passport number and the name of the country that issued your passport. File taxes for free 2012 The tax year for which the statement applies. File taxes for free 2012 The last day that you were present in the United States during the year. File taxes for free 2012 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. File taxes for free 2012 The date that your status as a lawful permanent resident was abandoned or rescinded. File taxes for free 2012 Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. File taxes for free 2012 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. File taxes for free 2012   Attach the required statement to your income tax return. File taxes for free 2012 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. File taxes for free 2012 The due date for filing is discussed in chapter 7. File taxes for free 2012   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. File taxes for free 2012 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. File taxes for free 2012 Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. File taxes for free 2012 S. File taxes for free 2012 citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. File taxes for free 2012 S. File taxes for free 2012 resident. File taxes for free 2012 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. File taxes for free 2012 If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. File taxes for free 2012 Neither you nor your spouse can claim under any tax treaty not to be a U. File taxes for free 2012 S. File taxes for free 2012 resident. File taxes for free 2012 You are both taxed on worldwide income. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 Example. File taxes for free 2012 Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. File taxes for free 2012 In June, Bob became a resident alien and remained a resident for the rest of the year. File taxes for free 2012 Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 It should contain the following information. File taxes for free 2012 A declaration that one spouse was a nonresident alien and the other spouse a U. File taxes for free 2012 S. File taxes for free 2012 citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. File taxes for free 2012 S. File taxes for free 2012 residents for the entire tax year. File taxes for free 2012 The name, address, and identification number of each spouse. File taxes for free 2012 (If one spouse died, include the name and address of the person making the choice for the deceased spouse. File taxes for free 2012 ) Amended return. File taxes for free 2012   You generally make this choice when you file your joint return. File taxes for free 2012 However, you can also make the choice by filing a joint amended return on Form 1040X. File taxes for free 2012 Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. File taxes for free 2012 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. File taxes for free 2012   You generally must file the amended joint return within 3 years from the date you filed your original U. File taxes for free 2012 S. File taxes for free 2012 income tax return or 2 years from the date you paid your income tax for that year, whichever is later. File taxes for free 2012 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. File taxes for free 2012 S. File taxes for free 2012 citizen or resident alien at any time during the tax year. File taxes for free 2012 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. File taxes for free 2012 Example. File taxes for free 2012 Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. File taxes for free 2012 They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. File taxes for free 2012 On January 10, 2012, Dick became a nonresident alien. File taxes for free 2012 Judy had remained a nonresident alien throughout the period. File taxes for free 2012 Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. File taxes for free 2012 However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. File taxes for free 2012 If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. File taxes for free 2012 If Dick becomes a resident alien again in 2014, their choice is no longer suspended. File taxes for free 2012 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. File taxes for free 2012 If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. File taxes for free 2012 Revocation. File taxes for free 2012 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. File taxes for free 2012 The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. File taxes for free 2012 The statement must include the name, address, and identification number of each spouse. File taxes for free 2012 (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. File taxes for free 2012 ) 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. File taxes for free 2012 File the statement as follows. File taxes for free 2012 If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 Death. File taxes for free 2012 The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. File taxes for free 2012 However, if the surviving spouse is a U. File taxes for free 2012 S. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 Legal separation. File taxes for free 2012 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. File taxes for free 2012 Inadequate records. File taxes for free 2012 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. File taxes for free 2012 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. File taxes for free 2012 For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. File taxes for free 2012 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. File taxes for free 2012 Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. File taxes for free 2012 Prev  Up  Next   Home   More Online Publications