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Free Filing H&r Block

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Free Filing H&r Block

Free filing h&r block Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Free filing h&r block Tax questions. Free filing h&r block Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. Free filing h&r block irs. Free filing h&r block gov/pub587. Free filing h&r block What's New The IRS now provides a simplified method to determine your expenses for business use of your home. Free filing h&r block The simplified method is an alternative to calculating and substantiating actual expenses. Free filing h&r block For more information, see Using the Simplified Method under Figuring the Deduction, later. Free filing h&r block Reminders Photographs of missing children. Free filing h&r block  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free filing h&r block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free filing h&r block You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free filing h&r block Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. Free filing h&r block The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. Free filing h&r block It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. Free filing h&r block However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. Free filing h&r block Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). Free filing h&r block For special rules that apply to daycare providers, see Daycare Facility . Free filing h&r block After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. Free filing h&r block The simplified method is an alternative to calculating and substantiating actual expenses. Free filing h&r block Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. Free filing h&r block This publication also includes information on the following. Free filing h&r block Selling a home that was used partly for business. Free filing h&r block Deducting expenses for furniture and equipment used in your business. Free filing h&r block Records you should keep. Free filing h&r block Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. Free filing h&r block If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. Free filing h&r block The rules in this publication apply to individuals. Free filing h&r block If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. Free filing h&r block Comments and suggestions. Free filing h&r block   We welcome your comments about this publication and your suggestions for future editions. Free filing h&r block   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free filing h&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free filing h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free filing h&r block   You can send your comments from www. Free filing h&r block irs. Free filing h&r block gov/formspubs/. Free filing h&r block Click on “More Information” and then on “Comment on Tax Forms and Publications. Free filing h&r block ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free filing h&r block Ordering forms and publications. Free filing h&r block   Visit www. Free filing h&r block irs. Free filing h&r block gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free filing h&r block Internal Revenue Service 1201 N. Free filing h&r block Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free filing h&r block   If you have a tax question, check the information available on IRS. Free filing h&r block gov or call 1-800-829-1040. Free filing h&r block We cannot answer tax questions sent to either of the above addresses. Free filing h&r block Useful Items - You may want to see: Publications 523 Selling Your Home 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 8829 Expenses for Business Use of Your Home  See How To Get Tax Help , near the end of this publication for information about getting publications and forms. Free filing h&r block Prev  Up  Next   Home   More Online Publications

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Free filing h&r block 1. Free filing h&r block   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Free filing h&r block Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Free filing h&r block S. Free filing h&r block Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Free filing h&r block S. Free filing h&r block Individual Income Tax Return 2350 Application for Extension of Time To File U. Free filing h&r block S. Free filing h&r block Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Free filing h&r block S. Free filing h&r block Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Free filing h&r block Filing Requirements If you are a U. Free filing h&r block S. Free filing h&r block citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Free filing h&r block Your income, filing status, and age generally determine whether you must file an income tax return. Free filing h&r block Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Free filing h&r block Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Free filing h&r block Gross income. Free filing h&r block   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free filing h&r block   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Free filing h&r block If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Free filing h&r block Self-employed individuals. Free filing h&r block   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Free filing h&r block Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Free filing h&r block 65 or older. Free filing h&r block   You are considered to be age 65 on the day before your 65th birthday. Free filing h&r block For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Free filing h&r block Residents of U. Free filing h&r block S. Free filing h&r block possessions. Free filing h&r block   If you are (or were) a bona fide resident of a U. Free filing h&r block S. Free filing h&r block possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Free filing h&r block S. Free filing h&r block Possession. Free filing h&r block See the instructions for the form for more information. Free filing h&r block When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Free filing h&r block If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Free filing h&r block In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Free filing h&r block When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Free filing h&r block — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Free filing h&r block A tax return delivered by the U. Free filing h&r block S. Free filing h&r block mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Free filing h&r block See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Free filing h&r block Foreign wire transfers. Free filing h&r block   If you have a U. Free filing h&r block S. Free filing h&r block bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Free filing h&r block If you do not have a U. Free filing h&r block S. Free filing h&r block bank account, ask if your financial institution has a U. Free filing h&r block S. Free filing h&r block affiliate that can help you make same-day wire transfers. Free filing h&r block   For more information, visit www. Free filing h&r block eftps. Free filing h&r block gov. Free filing h&r block Extensions You can get an extension of time to file your return. Free filing h&r block In some circumstances, you also can get an extension of time to file and pay any tax due. Free filing h&r block However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free filing h&r block This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Free filing h&r block If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Free filing h&r block Automatic 2-month extension. Free filing h&r block   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Free filing h&r block S. Free filing h&r block citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Free filing h&r block   If you use a calendar year, the regular due date of your return is April 15. Free filing h&r block Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Free filing h&r block Married taxpayers. Free filing h&r block   If you file a joint return, either you or your spouse can qualify for the automatic extension. Free filing h&r block If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Free filing h&r block How to get the extension. Free filing h&r block   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Free filing h&r block Automatic 6-month extension. Free filing h&r block   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Free filing h&r block To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Free filing h&r block For more information about filing electronically, see E-file options , later. Free filing h&r block   The form must show your properly estimated tax liability based on the information available to you. Free filing h&r block    You may not be eligible. Free filing h&r block You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Free filing h&r block E-file options. Free filing h&r block    You can use e-file to get an extension of time to file. Free filing h&r block You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Free filing h&r block   First, complete Form 4868 to use as a worksheet. Free filing h&r block If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Free filing h&r block    Then, do one of the following. Free filing h&r block E-file Form 4868. Free filing h&r block You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Free filing h&r block You will need to provide certain information from your tax return for 2012. Free filing h&r block If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Free filing h&r block If you e-file Form 4868, do not also send a paper Form 4868. Free filing h&r block E-file and pay by credit or debit card. Free filing h&r block You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Free filing h&r block You can do this by phone or over the Internet. Free filing h&r block If you do this, you do not file Form 4868. Free filing h&r block For more information, see the instructions for your tax return. Free filing h&r block When to file. Free filing h&r block   Generally, you must request the 6-month extension by the regular due date of your return. Free filing h&r block Previous 2-month extension. Free filing h&r block   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Free filing h&r block The 2-month period and the 6-month period start at the same time. Free filing h&r block You have to request the additional 4 months by the new due date allowed by the 2-month extension. Free filing h&r block   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Free filing h&r block You must make an accurate estimate of your tax based on the information available to you. Free filing h&r block If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Free filing h&r block You will owe interest on the unpaid amount from the original due date of the return. Free filing h&r block   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Free filing h&r block Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Free filing h&r block In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Free filing h&r block Additional extension of time for taxpayers out of the country. Free filing h&r block   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Free filing h&r block   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Free filing h&r block Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Free filing h&r block   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Free filing h&r block Extension of time to meet tests. Free filing h&r block   You generally cannot get an extension of more than 6 months. Free filing h&r block However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Free filing h&r block   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Free filing h&r block The tests, the exclusions, and the deduction are explained in chapter 4. Free filing h&r block   You should request an extension if all three of the following apply. Free filing h&r block You are a U. Free filing h&r block S. Free filing h&r block citizen or resident alien. Free filing h&r block You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Free filing h&r block Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Free filing h&r block   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Free filing h&r block However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Free filing h&r block How to get an extension. Free filing h&r block   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Free filing h&r block Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Free filing h&r block What if tests are not met. Free filing h&r block   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Free filing h&r block    You should make any request for an extension early, so that if it is denied you still can file your return on time. Free filing h&r block Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Free filing h&r block Return filed before test is met. Free filing h&r block   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Free filing h&r block S. Free filing h&r block and foreign sources and pay the tax on that income. Free filing h&r block If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Free filing h&r block Foreign Currency You must express the amounts you report on your U. Free filing h&r block S. Free filing h&r block tax return in U. Free filing h&r block S. Free filing h&r block dollars. Free filing h&r block If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Free filing h&r block S. Free filing h&r block dollars. Free filing h&r block How you do this depends on your functional currency. Free filing h&r block Your functional currency generally is the U. Free filing h&r block S. Free filing h&r block dollar unless you are required to use the currency of a foreign country. Free filing h&r block You must make all federal income tax determinations in your functional currency. Free filing h&r block The U. Free filing h&r block S. Free filing h&r block dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Free filing h&r block A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Free filing h&r block Even if you have a QBU, your functional currency is the dollar if any of the following apply. Free filing h&r block You conduct the business in U. Free filing h&r block S. Free filing h&r block dollars. Free filing h&r block The principal place of business is located in the United States. Free filing h&r block You choose to or are required to use the U. Free filing h&r block S. Free filing h&r block dollar as your functional currency. Free filing h&r block The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Free filing h&r block Make all income tax determinations in your functional currency. Free filing h&r block If your functional currency is the U. Free filing h&r block S. Free filing h&r block dollar, you must immediately translate into U. Free filing h&r block S. Free filing h&r block dollars all items of income, expense, etc. Free filing h&r block (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Free filing h&r block Use the exchange rate prevailing when you receive, pay, or accrue the item. Free filing h&r block If there is more than one exchange rate, use the one that most properly reflects your income. Free filing h&r block You can generally get exchange rates from banks and U. Free filing h&r block S. Free filing h&r block Embassies. Free filing h&r block If your functional currency is not the U. Free filing h&r block S. Free filing h&r block dollar, make all income tax determinations in your functional currency. Free filing h&r block At the end of the year, translate the results, such as income or loss, into U. Free filing h&r block S. Free filing h&r block dollars to report on your income tax return. Free filing h&r block Blocked Income You generally must report your foreign income in terms of U. Free filing h&r block S. Free filing h&r block dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Free filing h&r block S. Free filing h&r block dollars. Free filing h&r block If, because of restrictions in a foreign country, your income is not readily convertible into U. Free filing h&r block S. Free filing h&r block dollars or into other money or property that is readily convertible into U. Free filing h&r block S. Free filing h&r block dollars, your income is “blocked” or “deferrable” income. Free filing h&r block You can report this income in one of two ways: Report the income and pay your federal income tax with U. Free filing h&r block S. Free filing h&r block dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Free filing h&r block If you choose to postpone the reporting of the income, you must file an information return with your tax return. Free filing h&r block For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Free filing h&r block Rul. Free filing h&r block 74-351. Free filing h&r block ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Free filing h&r block You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Free filing h&r block You must report your income on your information return using the foreign currency in which you received that income. Free filing h&r block If you have blocked income from more than one foreign country, include a separate information return for each country. Free filing h&r block Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Free filing h&r block S. Free filing h&r block dollars or into other money or property that is convertible into U. Free filing h&r block S. Free filing h&r block currency. Free filing h&r block Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Free filing h&r block If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Free filing h&r block If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Free filing h&r block If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Free filing h&r block To apply for permission, file Form 3115, Application for Change in Accounting Method. Free filing h&r block You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Free filing h&r block See the instructions for Form 3115 for information on changing your accounting method. Free filing h&r block Fulbright Grant All income must be reported in U. Free filing h&r block S. Free filing h&r block dollars. Free filing h&r block In most cases, the tax also must be paid in U. Free filing h&r block S. Free filing h&r block dollars. Free filing h&r block If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Free filing h&r block S. Free filing h&r block tax that is based on the blocked income. Free filing h&r block Paying U. Free filing h&r block S. Free filing h&r block tax in foreign currency. Free filing h&r block   To qualify for this method of payment, you must prepare a statement that shows the following information. Free filing h&r block You were a Fulbright grantee and were paid in nonconvertible foreign currency. Free filing h&r block The total grant you received during the year and the amount you received in nonconvertible foreign currency. Free filing h&r block At least 70% of the grant was paid in nonconvertible foreign currency. Free filing h&r block The statement must be certified by the U. Free filing h&r block S. Free filing h&r block educational foundation or commission paying the grant or other person having control of grant payments to you. Free filing h&r block   You should prepare at least two copies of this statement. Free filing h&r block Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Free filing h&r block Figuring actual tax. Free filing h&r block   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Free filing h&r block If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Free filing h&r block   Adjusted gross income that is blocked income × Total U. Free filing h&r block S. Free filing h&r block tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Free filing h&r block A copy of the certified statement discussed earlier. Free filing h&r block A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Free filing h&r block S. Free filing h&r block dollars. Free filing h&r block The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Free filing h&r block Figuring estimated tax on nonconvertible foreign currency. Free filing h&r block   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Free filing h&r block   Adjusted gross income that is blocked income × Total estimated U. Free filing h&r block S. Free filing h&r block tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Free filing h&r block Deposit of foreign currency with disbursing officer. Free filing h&r block   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Free filing h&r block Estimated tax installments. Free filing h&r block   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Free filing h&r block See Estimated Tax , later. Free filing h&r block Deposit receipt. Free filing h&r block   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Free filing h&r block The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Free filing h&r block S. Free filing h&r block dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Free filing h&r block Keep the copy for your records. Free filing h&r block Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Free filing h&r block IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Free filing h&r block IRS computers quickly and automatically check for errors or other missing information. Free filing h&r block Even returns with a foreign address can be e-filed! How to e-file. Free filing h&r block   There are three ways you can e-file. Free filing h&r block Use your personal computer. Free filing h&r block Use a volunteer. Free filing h&r block Many programs offering free tax help can e-file your return. Free filing h&r block Use a tax professional. Free filing h&r block Most tax professionals can e-file your return. Free filing h&r block These methods are explained in detail in the instructions for your tax return. Free filing h&r block Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Free filing h&r block You claim the foreign earned income exclusion. Free filing h&r block You claim the foreign housing exclusion or deduction. Free filing h&r block You live in a foreign country. Free filing h&r block Instead, use one of the following special addresses. Free filing h&r block If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Free filing h&r block O. Free filing h&r block Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Free filing h&r block However, you should not file with the addresses listed above if you are a bona fide resident of the U. Free filing h&r block S. Free filing h&r block Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Free filing h&r block Resident of U. Free filing h&r block S. Free filing h&r block Virgin Islands (USVI). Free filing h&r block   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Free filing h&r block S. Free filing h&r block return. Free filing h&r block However, you must file a return with the USVI. Free filing h&r block    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Free filing h&r block Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Free filing h&r block   If you are a U. Free filing h&r block S. Free filing h&r block citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Free filing h&r block File the original return with the United States and file a signed copy of the U. Free filing h&r block S. Free filing h&r block return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Free filing h&r block   You must complete Form 8689, Allocation of Individual Income Tax to the U. Free filing h&r block S. Free filing h&r block Virgin Islands, and attach a copy to both your U. Free filing h&r block S. Free filing h&r block return and your USVI return. Free filing h&r block You should file your U. Free filing h&r block S. Free filing h&r block return with the address listed under Where To File. Free filing h&r block   See Publication 570, Tax Guide for Individuals With Income From U. Free filing h&r block S. Free filing h&r block Possessions, for information about filing Virgin Islands returns. Free filing h&r block Resident of Guam. Free filing h&r block   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Free filing h&r block    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Free filing h&r block O. Free filing h&r block Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Free filing h&r block S. Free filing h&r block citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Free filing h&r block Send your return to the address listed under Where To File. Free filing h&r block   See Publication 570 for information about filing Guam returns. Free filing h&r block Resident of the Commonwealth of the Northern Mariana Islands. Free filing h&r block   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Free filing h&r block    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free filing h&r block O. Free filing h&r block Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Free filing h&r block S. Free filing h&r block citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Free filing h&r block Send your return to the address listed under Where To File. Free filing h&r block   See Publication 570 for information about filing Northern Mariana Islands returns. Free filing h&r block Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Free filing h&r block S. Free filing h&r block citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Free filing h&r block S. Free filing h&r block resident. Free filing h&r block This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Free filing h&r block If you make this choice, the following two rules apply. Free filing h&r block You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Free filing h&r block You must file a joint income tax return for the year you make the choice. Free filing h&r block This means that neither of you can claim under any tax treaty not to be a U. Free filing h&r block S. Free filing h&r block resident for a tax year for which the choice is in effect. Free filing h&r block You can file joint or separate returns in years after the year in which you make the choice. Free filing h&r block Example 1. Free filing h&r block Pat Smith, a U. Free filing h&r block S. Free filing h&r block citizen, is married to Norman, a nonresident alien. Free filing h&r block Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Free filing h&r block Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Free filing h&r block Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Free filing h&r block Example 2. Free filing h&r block When Bob and Sharon Williams got married, both were nonresident aliens. Free filing h&r block In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Free filing h&r block Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Free filing h&r block Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Free filing h&r block Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Free filing h&r block If you do not choose to treat your nonresident alien spouse as a U. Free filing h&r block S. Free filing h&r block resident, you may be able to use head of household filing status. Free filing h&r block To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Free filing h&r block For more information, see Publication 501. Free filing h&r block Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Free filing h&r block S. Free filing h&r block resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Free filing h&r block To get an SSN for a nonresident alien spouse, apply at an office of the U. Free filing h&r block S. Free filing h&r block Social Security Administration (SSA) or U. Free filing h&r block S. Free filing h&r block consulate. Free filing h&r block You must complete Form SS-5, Application for a Social Security Card, available at www. Free filing h&r block socialsecurity. Free filing h&r block gov or by calling 1-800-772-1213. Free filing h&r block You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Free filing h&r block If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Free filing h&r block 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. Free filing h&r block It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Free filing h&r block S. Free filing h&r block citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Free filing h&r block S. Free filing h&r block residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Free filing h&r block (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Free filing h&r block ) You generally make this choice when you file your joint return. Free filing h&r block However, you also can make the choice by filing a joint amended return on Form 1040X. Free filing h&r block Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Free filing h&r block If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Free filing h&r block You generally must file the amended joint return within 3 years from the date you filed your original U. Free filing h&r block S. Free filing h&r block income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Free filing h&r block Table 1–1. Free filing h&r block Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Free filing h&r block   • The revocation must be made by the due date for filing the tax return for that tax year. Free filing h&r block   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Free filing h&r block The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Free filing h&r block     • The name and address of any person who is revoking the choice for a deceased spouse. Free filing h&r block     • 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. Free filing h&r block   • 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 the last joint return was filed. Free filing h&r block Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Free filing h&r block   • If the surviving spouse is a U. Free filing h&r block S. Free filing h&r block citizen or resident alien 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. Free filing h&r block   • 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. Free filing h&r block Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Free filing h&r block Inadequate records   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. Free filing h&r block Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Free filing h&r block S. Free filing h&r block citizen or resident alien at any time during the later tax year. Free filing h&r block Example. Free filing h&r block Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Free filing h&r block They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Free filing h&r block On January 10, 2012, Dick became a nonresident alien. Free filing h&r block Judy had remained a nonresident alien. Free filing h&r block Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Free filing h&r block Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Free filing h&r block For 2013, both are treated as nonresident aliens. Free filing h&r block If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Free filing h&r block Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Free filing h&r block If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Free filing h&r block Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Free filing h&r block S. Free filing h&r block citizen or resident abroad as for a taxpayer in the United States. Free filing h&r block For current instructions on making estimated tax payments, see Form 1040-ES. Free filing h&r block If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Free filing h&r block Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Free filing h&r block (The return must cover all 12 months. Free filing h&r block ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Free filing h&r block See Publication 505 for more information. Free filing h&r block The first installment of estimated tax is due on April 15, 2014. Free filing h&r block Foreign earned income exclusion. Free filing h&r block   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Free filing h&r block In addition, you can reduce your income by your estimated foreign housing deduction. Free filing h&r block However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Free filing h&r block If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Free filing h&r block   For more information about figuring your estimated tax, see Publication 505. Free filing h&r block Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Free filing h&r block 1). Free filing h&r block   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Free filing h&r block 1. Free filing h&r block Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Free filing h&r block See the filing instructions at www. Free filing h&r block bsaefiling. Free filing h&r block fincen. Free filing h&r block treas. Free filing h&r block gov/main. Free filing h&r block html. Free filing h&r block   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Free filing h&r block You do not need to file the report if the assets are with a U. Free filing h&r block S. Free filing h&r block military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Free filing h&r block   More information about the filing of Form 114 can be found in the instructions for the form. Free filing h&r block FinCEN Form 105. Free filing h&r block   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Free filing h&r block Certain recipients of currency or monetary instruments also must file Form 105. Free filing h&r block   More information about the filing of Form 105 can be found in the instructions on the back of the form. Free filing h&r block Form 8938. Free filing h&r block   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Free filing h&r block The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Free filing h&r block Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Free filing h&r block S. Free filing h&r block person. Free filing h&r block   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Free filing h&r block   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Free filing h&r block Prev  Up  Next   Home   More Online Publications