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Filing 1040nr

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Filing 1040nr

Filing 1040nr 1. Filing 1040nr   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. Filing 1040nr Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. Filing 1040nr Special rule for members of the U. Filing 1040nr S. Filing 1040nr Armed Forces. Filing 1040nr   If you are a member of the U. Filing 1040nr S. Filing 1040nr Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. Filing 1040nr Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. Filing 1040nr Also see the special income source rule for members of the U. Filing 1040nr S. Filing 1040nr Armed Forces in chapter 2, under Compensation for Labor or Personal Services . Filing 1040nr Special rule for civilian spouse of active duty member of the U. Filing 1040nr S. Filing 1040nr Armed Forces. Filing 1040nr   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. Filing 1040nr S. Filing 1040nr possession. Filing 1040nr Before relocating, you and your spouse must have the same tax residence. Filing 1040nr If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. Filing 1040nr As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. Filing 1040nr S. Filing 1040nr possession return, may be affected. Filing 1040nr For more information, consult with state, local, or U. Filing 1040nr S. Filing 1040nr possession tax authorities regarding your tax obligations under MSRRA. Filing 1040nr Presence Test If you are a U. Filing 1040nr S. Filing 1040nr citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. Filing 1040nr You were present in the relevant possession for at least 183 days during the tax year. Filing 1040nr You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. Filing 1040nr During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. Filing 1040nr You were present in the United States for no more than 90 days during the tax year. Filing 1040nr You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. Filing 1040nr Earned income is pay for personal services performed, such as wages, salaries, or professional fees. Filing 1040nr You had no significant connection to the United States during the tax year. Filing 1040nr Special rule for nonresident aliens. Filing 1040nr   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. Filing 1040nr Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. Filing 1040nr In that discussion, substitute the name of the possession for “United States” and “U. Filing 1040nr S. Filing 1040nr ” wherever they appear. Filing 1040nr Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. Filing 1040nr Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. Filing 1040nr Days of presence in a possession. Filing 1040nr   You are considered to be present in the relevant possession on any of the following days. Filing 1040nr Any day you are physically present in that possession at any time during the day. Filing 1040nr Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). Filing 1040nr Your parent. Filing 1040nr Your spouse. Filing 1040nr Your child, who is your son, daughter, stepson, or stepdaughter. Filing 1040nr This includes an adopted child or child lawfully placed with you for legal adoption. Filing 1040nr This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Filing 1040nr Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. Filing 1040nr   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). Filing 1040nr Days of presence in the United States. Filing 1040nr   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. Filing 1040nr However, do not count the following days as days of presence in the United States. Filing 1040nr Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. Filing 1040nr “Child” is defined under item 2c earlier. Filing 1040nr “Qualifying medical treatment” is defined later. Filing 1040nr Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. Filing 1040nr Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. Filing 1040nr Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). Filing 1040nr Any day you are temporarily in the United States as a student (defined later). Filing 1040nr Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). Filing 1040nr Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. Filing 1040nr The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. Filing 1040nr With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. Filing 1040nr You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. Filing 1040nr You must keep the following documentation. Filing 1040nr Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. Filing 1040nr Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. Filing 1040nr Charitable Sports Event A charitable sports event is one that meets all of the following conditions. Filing 1040nr The main purpose is to benefit a qualified charitable organization. Filing 1040nr The entire net proceeds go to charity. Filing 1040nr Volunteers perform substantially all the work. Filing 1040nr In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. Filing 1040nr 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. Filing 1040nr Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. Filing 1040nr The 5 calendar months do not have to be consecutive. Filing 1040nr Full-time student. Filing 1040nr   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. Filing 1040nr However, school attendance exclusively at night is not considered full-time attendance. Filing 1040nr School. Filing 1040nr   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. Filing 1040nr It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. Filing 1040nr Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. Filing 1040nr This section looks at the factors that determine if a significant connection exists. Filing 1040nr You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. Filing 1040nr For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. Filing 1040nr Permanent home. Filing 1040nr   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. Filing 1040nr The dwelling unit must be available at all times, continuously, not only for short stays. Filing 1040nr Exception for rental property. Filing 1040nr   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. Filing 1040nr   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. Filing 1040nr   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. Filing 1040nr You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. Filing 1040nr A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Filing 1040nr Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. Filing 1040nr ), and lineal descendants (children, grandchildren, etc. Filing 1040nr ). Filing 1040nr Anyone under an arrangement that lets you use some other dwelling unit. Filing 1040nr Anyone at less than a fair rental price. Filing 1040nr   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Filing 1040nr Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. Filing 1040nr   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. Filing 1040nr Example—significant connection. Filing 1040nr Ann Green, a U. Filing 1040nr S. Filing 1040nr citizen, is a sales representative for a company based in Guam. Filing 1040nr Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. Filing 1040nr Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. Filing 1040nr When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. Filing 1040nr Ann's stays are always of short duration and she asks her brother's permission to stay with him. Filing 1040nr Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. Filing 1040nr Ann satisfies the presence test because she has no significant connection to the United States. Filing 1040nr Example—presence test. Filing 1040nr Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. Filing 1040nr They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. Filing 1040nr The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. Filing 1040nr In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. Filing 1040nr Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. Filing 1040nr However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. Filing 1040nr Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. Filing 1040nr Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. Filing 1040nr 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. Filing 1040nr If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Filing 1040nr Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. Filing 1040nr Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. Filing 1040nr Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). Filing 1040nr Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). Filing 1040nr Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. Filing 1040nr For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. Filing 1040nr Example. Filing 1040nr In 2013, Sean Silverman, a U. Filing 1040nr S. Filing 1040nr citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. Filing 1040nr When not at sea, Sean lived with his spouse at a house they own in American Samoa. Filing 1040nr The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. Filing 1040nr For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. Filing 1040nr Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. Filing 1040nr See Special Rules in the Year of a Move , later in this chapter. Filing 1040nr Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. Filing 1040nr S. Filing 1040nr possession. Filing 1040nr You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. Filing 1040nr In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. Filing 1040nr The location of your permanent home. Filing 1040nr The location of your family. Filing 1040nr The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. Filing 1040nr The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. Filing 1040nr The location where you conduct your routine personal banking activities. Filing 1040nr The location where you conduct business activities (other than those that go into determining your tax home). Filing 1040nr The location of the jurisdiction in which you hold a driver's license. Filing 1040nr The location of the jurisdiction in which you vote. Filing 1040nr The location of charitable organizations to which you contribute. Filing 1040nr The country of residence you designate on forms and documents. Filing 1040nr The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. Filing 1040nr Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. Filing 1040nr Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. Filing 1040nr Example—closer connection to the United States. Filing 1040nr Marcos Reyes, a U. Filing 1040nr S. Filing 1040nr citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. Filing 1040nr His spouse and two teenage children remained in California to allow the children to complete high school. Filing 1040nr He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. Filing 1040nr Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. Filing 1040nr Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. Filing 1040nr Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. Filing 1040nr Marcos received mail in California, including bank and brokerage statements and credit card bills. Filing 1040nr He conducted his personal banking activities in California. Filing 1040nr He held a California driver's license and was also registered to vote there. Filing 1040nr Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. Filing 1040nr Closer connection to another possession. Filing 1040nr   Generally, possessions are not treated as foreign countries. Filing 1040nr Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. Filing 1040nr Example—tax home and closer connection to possession. Filing 1040nr Pearl Blackmon, a U. Filing 1040nr S. Filing 1040nr citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. Filing 1040nr For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. Filing 1040nr Most of Pearl's personal belongings, including her automobile, are located in the CNMI. Filing 1040nr She is registered to vote in, and has a driver's license issued by, the CNMI. Filing 1040nr She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. Filing 1040nr Pearl satisfies the presence test with respect to both Guam and the CNMI. Filing 1040nr She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. Filing 1040nr Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. Filing 1040nr Pearl is considered a bona fide resident of Guam, the location of her tax home. Filing 1040nr Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. Filing 1040nr See Special Rules in the Year of a Move , next. Filing 1040nr Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. Filing 1040nr Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. Filing 1040nr You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. Filing 1040nr In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. Filing 1040nr You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. Filing 1040nr Example. Filing 1040nr Dwight Wood, a U. Filing 1040nr S. Filing 1040nr citizen, files returns on a calendar year basis. Filing 1040nr He lived in the United States from January 2007 through May 2013. Filing 1040nr In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. Filing 1040nr From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. Filing 1040nr If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. Filing 1040nr If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. Filing 1040nr Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. Filing 1040nr You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. Filing 1040nr In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. Filing 1040nr You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. Filing 1040nr Example. Filing 1040nr Jean Aspen, a U. Filing 1040nr S. Filing 1040nr citizen, files returns on a calendar year basis. Filing 1040nr From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. Filing 1040nr Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. Filing 1040nr Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. Filing 1040nr If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. Filing 1040nr If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. Filing 1040nr Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. Filing 1040nr S. Filing 1040nr citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. Filing 1040nr Example. Filing 1040nr Randy White, a U. Filing 1040nr S. Filing 1040nr citizen, files returns on a calendar year basis. Filing 1040nr For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. Filing 1040nr From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. Filing 1040nr On May 5, 2013, Randy moved and changed his tax home to Nevada. Filing 1040nr Later that year he established a closer connection to the United States than to Puerto Rico. Filing 1040nr Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. Filing 1040nr However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. Filing 1040nr Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. Filing 1040nr S. Filing 1040nr possession, you may need to file Form 8898. Filing 1040nr This applies to the U. Filing 1040nr S. Filing 1040nr possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. Filing 1040nr Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. Filing 1040nr Your worldwide gross income (defined below) in that tax year is more than $75,000. Filing 1040nr You meet one of the following. Filing 1040nr You take a position for U. Filing 1040nr S. Filing 1040nr tax purposes that you became a bona fide resident of a U. Filing 1040nr S. Filing 1040nr possession after a tax year for which you filed a U. Filing 1040nr S. Filing 1040nr income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. Filing 1040nr You are a citizen or resident alien of the United States who takes the position for U. Filing 1040nr S. Filing 1040nr tax purposes that you ceased to be a bona fide resident of a U. Filing 1040nr S. Filing 1040nr possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. Filing 1040nr You take the position for U. Filing 1040nr S. Filing 1040nr tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. Filing 1040nr Worldwide gross income. Filing 1040nr   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. Filing 1040nr Example. Filing 1040nr You are a U. Filing 1040nr S. Filing 1040nr citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. Filing 1040nr You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. Filing 1040nr Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. Filing 1040nr You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. Filing 1040nr In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. Filing 1040nr This is in addition to any criminal penalty that may be imposed. Filing 1040nr Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 21-Mar-2014

The Filing 1040nr

Filing 1040nr Index A Abroad, citizens living, filing requirements, U. Filing 1040nr S. Filing 1040nr Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Filing 1040nr , Temporary absences. Filing 1040nr , Temporary absences. Filing 1040nr Accounting periods, joint returns, Accounting period. Filing 1040nr Adopted child, Exception for adopted child. Filing 1040nr , Adopted child. Filing 1040nr , Adopted child. Filing 1040nr Taxpayer identification number, Taxpayer identification numbers for adoptees. Filing 1040nr Age Filing status determination, Age. Filing 1040nr Gross income and filing requirements (Table 1), Table 1. Filing 1040nr 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Filing 1040nr Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Filing 1040nr Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Filing 1040nr (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Filing 1040nr American citizens abroad, U. Filing 1040nr S. Filing 1040nr Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Filing 1040nr Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Filing 1040nr Dependency allotments, Armed Forces dependency allotments. Filing 1040nr GI Bill benefits, Tuition payments and allowances under the GI Bill. Filing 1040nr Military quarters allotments, Tax-exempt military quarters allowances. Filing 1040nr Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Filing 1040nr B Birth of child, Death or birth. Filing 1040nr Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Filing 1040nr S. Filing 1040nr citizen or resident alien. Filing 1040nr , Citizen or Resident Test, Child in Canada or Mexico. Filing 1040nr Capital expenses, Capital expenses. Filing 1040nr Child born alive, Child born alive. Filing 1040nr Child care expenses, Child care expenses. Filing 1040nr Child custody, Custodial parent and noncustodial parent. Filing 1040nr Child support under pre-1985 agreement, Child support under pre-1985 agreement. Filing 1040nr Child tax credit, Child tax credit. Filing 1040nr Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Filing 1040nr , Death or birth. Filing 1040nr Claiming parent, when child is head of household, Special rule for parent. Filing 1040nr Custody of, Custodial parent and noncustodial parent. Filing 1040nr Death of child, Death or birth. Filing 1040nr , Death or birth. Filing 1040nr Dividends of, Unearned income. Filing 1040nr Filing requirements as dependents (Table 2), Table 2. Filing 1040nr 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Filing 1040nr 2013 Filing Requirements for Dependents , Unearned income. Filing 1040nr Kidnapped, Kidnapped child. Filing 1040nr , Kidnapped child. Filing 1040nr Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Filing 1040nr Church employees, filing requirements (Table 3), Table 3. Filing 1040nr Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Filing 1040nr S. Filing 1040nr , filing requirements, U. Filing 1040nr S. Filing 1040nr Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Filing 1040nr Community property states, Community property states. Filing 1040nr Cousin, Cousin. Filing 1040nr Custody of child, Custodial parent and noncustodial parent. Filing 1040nr D Death Of child, Death or birth of child. Filing 1040nr Of dependent, Death or birth. Filing 1040nr , Death or birth. Filing 1040nr Of spouse, Spouse died during the year. Filing 1040nr , Spouse died. Filing 1040nr , Spouse died before signing. Filing 1040nr , Death of spouse. Filing 1040nr Decedents, Spouse died during the year. Filing 1040nr , Decedent's final return. Filing 1040nr (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Filing 1040nr Born and died within year, Born and died in 2013. Filing 1040nr Child's earnings, Child's earnings. Filing 1040nr Death of, Death or birth. Filing 1040nr Earned income, Earned income. Filing 1040nr Exemption for, Exemptions for Dependents Filing requirements, Table 2. Filing 1040nr 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Filing 1040nr Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Filing 1040nr Disabled Child, Permanently and totally disabled. Filing 1040nr Dependent, Disabled dependent working at sheltered workshop. Filing 1040nr Divorced parents, Children of divorced or separated parents (or parents who live apart). Filing 1040nr Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Filing 1040nr Filing status, Divorced persons. Filing 1040nr , Divorce and remarriage. Filing 1040nr , Divorced persons. Filing 1040nr Joint returns, responsibility for, Divorced taxpayer. Filing 1040nr Personal exemption, Divorced or separated spouse. Filing 1040nr Domestic help, no exemption for, Housekeepers, maids, or servants. Filing 1040nr Dual-status taxpayers Exemptions, Dual-status taxpayers. Filing 1040nr Joint returns not available, Nonresident alien or dual-status alien. Filing 1040nr E Earned income Defined for purposes of standard deduction, Earned income defined. Filing 1040nr Dependent filing requirements (Table 2), Table 2. Filing 1040nr 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Filing 1040nr Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Filing 1040nr Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Filing 1040nr Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Filing 1040nr Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Filing 1040nr Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Filing 1040nr Determination of, Filing status. Filing 1040nr , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Filing 1040nr , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Filing 1040nr ). Filing 1040nr Foreign employment, filing requirements, U. Filing 1040nr S. Filing 1040nr Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Filing 1040nr Form 1040 Personal exemption, Form 1040 filers. Filing 1040nr Social security numbers, Social Security Numbers for Dependents Use of, How to file. Filing 1040nr , How to file. Filing 1040nr , How to file. Filing 1040nr Form 1040A Personal exemption, Form 1040A filers. Filing 1040nr Social security numbers, Social Security Numbers for Dependents Use of, How to file. Filing 1040nr , How to file. Filing 1040nr , How to file. Filing 1040nr Form 1040EZ Personal exemption, Form 1040EZ filers. Filing 1040nr Use of, How to file. Filing 1040nr , How to file. Filing 1040nr Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Filing 1040nr Standard deduction, change to itemized deductions, Changing your mind. Filing 1040nr Form 1099-B, Form 1099-B received. Filing 1040nr Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Filing 1040nr Form 8857, innocent spouse relief, Relief from joint responsibility. Filing 1040nr Form SS-5, social security number request, No SSN. Filing 1040nr Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Filing 1040nr Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Filing 1040nr Foster care payments and expenses, Foster care payments and expenses. Filing 1040nr , Foster care. Filing 1040nr Foster child, Foster child. Filing 1040nr , Foster care payments and expenses. Filing 1040nr , Foster child. Filing 1040nr , Foster care. Filing 1040nr Free tax services, Free help with your tax return. Filing 1040nr Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Filing 1040nr Gross income Defined, Gross income. Filing 1040nr Filing requirements (Table 1), Table 1. Filing 1040nr 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Filing 1040nr 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Filing 1040nr Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Filing 1040nr Exemption for spouse, Head of household. Filing 1040nr Filing requirements (Table 1), Table 1. Filing 1040nr 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Filing 1040nr Help (see Tax help) Home Aged, home for, Home for the aged. Filing 1040nr Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Filing 1040nr I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Filing 1040nr Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Filing 1040nr Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Filing 1040nr Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Filing 1040nr Innocent spouse relief, Relief from joint responsibility. Filing 1040nr Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Filing 1040nr IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Filing 1040nr Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Filing 1040nr When to itemize, When to itemize. Filing 1040nr ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Filing 1040nr J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Filing 1040nr Dependents on, Joint return. Filing 1040nr Personal exemption, Joint return. Filing 1040nr K Kidnapped children Qualifying child, Kidnapped child. Filing 1040nr Qualifying relative, Kidnapped child. Filing 1040nr Widow(er) with dependent child, Death or birth. Filing 1040nr L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Filing 1040nr Local law violated, Local law violated. Filing 1040nr Lodging, Lodging. Filing 1040nr Losses, rental real estate, Rental activity losses. Filing 1040nr M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Filing 1040nr Exemption for spouse, Separate return. Filing 1040nr Itemized deductions, Married persons who filed separate returns. Filing 1040nr Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Filing 1040nr Filing status, Married persons. Filing 1040nr Medical insurance premiums, Medical insurance premiums. Filing 1040nr Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Filing 1040nr Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Filing 1040nr S. Filing 1040nr citizen or resident alien. Filing 1040nr , Citizen or Resident Test, Child in Canada or Mexico. Filing 1040nr Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Filing 1040nr S. Filing 1040nr national. Filing 1040nr Nonresident aliens, Nonresident aliens. Filing 1040nr Dependents, Taxpayer identification numbers for aliens. Filing 1040nr Exemptions, Nonresident aliens. Filing 1040nr Joint return, Nonresident alien or dual-status alien. Filing 1040nr Spouse, Nonresident alien spouse. Filing 1040nr Taxpayer identification number, Taxpayer identification numbers for aliens. Filing 1040nr O Overseas taxpayers, U. Filing 1040nr S. Filing 1040nr Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Filing 1040nr Parents who never married, Parents who never married. Filing 1040nr Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Filing 1040nr Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Filing 1040nr Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Filing 1040nr Rental losses, Rental activity losses. Filing 1040nr Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Filing 1040nr Scholarships, Earned income. Filing 1040nr , Scholarships. Filing 1040nr , Gross income defined. Filing 1040nr , Do Not Include in Total Support , Earned income defined. Filing 1040nr Self-employed persons Filing requirements (Table 3), Table 3. Filing 1040nr Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Filing 1040nr Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Filing 1040nr Separated taxpayers Filing status, Considered married. Filing 1040nr , Married persons living apart. Filing 1040nr Living apart but not legally separated, Considered married. Filing 1040nr Personal exemption, Divorced or separated spouse. Filing 1040nr Signatures, joint returns, Signing a joint return. Filing 1040nr Single taxpayers Filing status, Unmarried persons. Filing 1040nr , Single Gross income filing requirements (Table 1), Table 1. Filing 1040nr 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Filing 1040nr Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Filing 1040nr Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Filing 1040nr Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Filing 1040nr , Spouse died before signing. Filing 1040nr , Death of spouse. Filing 1040nr Dual-status alien spouse, Nonresident alien or dual-status alien. Filing 1040nr Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Filing 1040nr Nonresident alien, Nonresident alien spouse. Filing 1040nr Signing joint returns, Signing a joint return. Filing 1040nr Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Filing 1040nr Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Filing 1040nr Stillborn child, Stillborn child. Filing 1040nr Students Defined, Student defined. Filing 1040nr Foreign, Foreign students' place of residence. Filing 1040nr Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Filing 1040nr 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Filing 1040nr Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Filing 1040nr , Death or birth. Filing 1040nr T Tables and figures, Keeping Up a Home, Worksheet 2. Filing 1040nr Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Filing 1040nr 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Filing 1040nr 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Filing 1040nr Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Filing 1040nr Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Filing 1040nr , Temporary absences. Filing 1040nr Tiebreaker rules, Tiebreaker rules. Filing 1040nr Tips, reporting of (Table 3), Table 3. Filing 1040nr Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Filing 1040nr U U. Filing 1040nr S. Filing 1040nr citizen or resident, Citizen or Resident Test U. Filing 1040nr S. Filing 1040nr citizens filing abroad, filing requirements Filing requirements, U. Filing 1040nr S. Filing 1040nr Citizens or Resident Aliens Living Abroad U. Filing 1040nr S. Filing 1040nr national, U. Filing 1040nr S. Filing 1040nr national. Filing 1040nr U. Filing 1040nr S. Filing 1040nr possessions, income from, Individuals With Income From U. Filing 1040nr S. Filing 1040nr Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Filing 1040nr ). Filing 1040nr What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Filing 1040nr Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Filing 1040nr Worksheet for Determining Support Prev  Up     Home   More Online Publications