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How Do I File 2011 Taxes

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How Do I File 2011 Taxes

How do i file 2011 taxes Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). How do i file 2011 taxes ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. How do i file 2011 taxes El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). How do i file 2011 taxes El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. How do i file 2011 taxes Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. How do i file 2011 taxes Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. How do i file 2011 taxes La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. How do i file 2011 taxes ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. How do i file 2011 taxes Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. How do i file 2011 taxes Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. How do i file 2011 taxes Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. How do i file 2011 taxes Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. How do i file 2011 taxes Definición de transacción. How do i file 2011 taxes   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. How do i file 2011 taxes Definición de persona. How do i file 2011 taxes   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. How do i file 2011 taxes   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. How do i file 2011 taxes Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. How do i file 2011 taxes Transacciones en el extranjero. How do i file 2011 taxes   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. How do i file 2011 taxes Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. How do i file 2011 taxes Fianza recibida por los secretarios de los tribunales. How do i file 2011 taxes   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. How do i file 2011 taxes Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. How do i file 2011 taxes 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. How do i file 2011 taxes ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. How do i file 2011 taxes Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). How do i file 2011 taxes ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. How do i file 2011 taxes El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. How do i file 2011 taxes El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. How do i file 2011 taxes Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. How do i file 2011 taxes Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. How do i file 2011 taxes Ejemplo 1. How do i file 2011 taxes Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). How do i file 2011 taxes Roberto Coruña le compró monedas de oro por un precio de $13,200. How do i file 2011 taxes El Sr. How do i file 2011 taxes Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. How do i file 2011 taxes El cheque de cajero se considera efectivo. How do i file 2011 taxes En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. How do i file 2011 taxes Ejemplo 2. How do i file 2011 taxes Usted se dedica a la venta de joyas al por menor. How do i file 2011 taxes María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. How do i file 2011 taxes Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. How do i file 2011 taxes No tiene que presentar el Formulario 8300-SP. How do i file 2011 taxes Ejemplo 3. How do i file 2011 taxes Usted es un comerciante que se dedica a la venta de barcos. How do i file 2011 taxes Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. How do i file 2011 taxes El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. How do i file 2011 taxes Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. How do i file 2011 taxes Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. How do i file 2011 taxes Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). How do i file 2011 taxes Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. How do i file 2011 taxes El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. How do i file 2011 taxes Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). How do i file 2011 taxes Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. How do i file 2011 taxes Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. How do i file 2011 taxes Ejemplo. How do i file 2011 taxes Usted es agente de viajes. How do i file 2011 taxes Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. How do i file 2011 taxes Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. How do i file 2011 taxes El Sr. How do i file 2011 taxes Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. How do i file 2011 taxes En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. How do i file 2011 taxes Ventas al por menor. How do i file 2011 taxes   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. How do i file 2011 taxes   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. How do i file 2011 taxes Esto incluye toda venta de artículos para reventa. How do i file 2011 taxes Agente o intermediario. How do i file 2011 taxes   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. How do i file 2011 taxes Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. How do i file 2011 taxes   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. How do i file 2011 taxes Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. How do i file 2011 taxes Ejemplo. How do i file 2011 taxes Usted es concesionario de automóviles. How do i file 2011 taxes Le vende un automóvil a Carlota Blanco por $11,500. How do i file 2011 taxes La Srta. How do i file 2011 taxes Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. How do i file 2011 taxes Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. How do i file 2011 taxes No tiene que presentar el Formulario 8300-SP en este caso. How do i file 2011 taxes Excepción en el caso de ciertas ventas a plazos. How do i file 2011 taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). How do i file 2011 taxes Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. How do i file 2011 taxes Excepción en el caso de ciertos planes de pagos iniciales. How do i file 2011 taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. How do i file 2011 taxes Lo recibe más de 60 días antes de la fecha de la venta. How do i file 2011 taxes Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. How do i file 2011 taxes Excepción en el caso de viajes y entretenimiento. How do i file 2011 taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). How do i file 2011 taxes Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. How do i file 2011 taxes Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. How do i file 2011 taxes Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. How do i file 2011 taxes Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). How do i file 2011 taxes Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. How do i file 2011 taxes Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. How do i file 2011 taxes Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). How do i file 2011 taxes El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. How do i file 2011 taxes Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. How do i file 2011 taxes El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). How do i file 2011 taxes Excepción. How do i file 2011 taxes    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. How do i file 2011 taxes 1441-1(e)(2) ó (3) ó 1. How do i file 2011 taxes 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. How do i file 2011 taxes 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. How do i file 2011 taxes ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. How do i file 2011 taxes Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. How do i file 2011 taxes Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. How do i file 2011 taxes Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. How do i file 2011 taxes Más de 24 horas entre transacciones. How do i file 2011 taxes   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. How do i file 2011 taxes   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. How do i file 2011 taxes Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. How do i file 2011 taxes Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. How do i file 2011 taxes ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. How do i file 2011 taxes Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. How do i file 2011 taxes Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. How do i file 2011 taxes O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. How do i file 2011 taxes El servicio en esta línea telefónica está disponible en inglés. How do i file 2011 taxes Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. How do i file 2011 taxes Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. How do i file 2011 taxes Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. How do i file 2011 taxes Más de un pago. How do i file 2011 taxes   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. How do i file 2011 taxes Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. How do i file 2011 taxes Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. How do i file 2011 taxes Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. How do i file 2011 taxes   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. How do i file 2011 taxes Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. How do i file 2011 taxes Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. How do i file 2011 taxes   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. How do i file 2011 taxes Ejemplo. How do i file 2011 taxes El 10 de enero usted recibió un pago de $11,000 en efectivo. How do i file 2011 taxes Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. How do i file 2011 taxes Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. How do i file 2011 taxes A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. How do i file 2011 taxes ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. How do i file 2011 taxes Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. How do i file 2011 taxes No adjunte una copia del informe original. How do i file 2011 taxes Dónde se presenta el Formulario 8300-SP. How do i file 2011 taxes   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. How do i file 2011 taxes Requisito de entregar una notificación al comprador. How do i file 2011 taxes   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. How do i file 2011 taxes Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. How do i file 2011 taxes La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. How do i file 2011 taxes En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . How do i file 2011 taxes   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. How do i file 2011 taxes Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. How do i file 2011 taxes Ejemplos Ejemplo 1. How do i file 2011 taxes Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. How do i file 2011 taxes ”. How do i file 2011 taxes El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. How do i file 2011 taxes Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. How do i file 2011 taxes Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. How do i file 2011 taxes Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. How do i file 2011 taxes Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. How do i file 2011 taxes Ejemplo 2. How do i file 2011 taxes Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. How do i file 2011 taxes Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. How do i file 2011 taxes Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. How do i file 2011 taxes No obstante, puede declararlos si cree que se trata de una transacción sospechosa. How do i file 2011 taxes Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. How do i file 2011 taxes Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). How do i file 2011 taxes La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. How do i file 2011 taxes Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. How do i file 2011 taxes Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. How do i file 2011 taxes Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. How do i file 2011 taxes Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. How do i file 2011 taxes “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. How do i file 2011 taxes Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. How do i file 2011 taxes Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. How do i file 2011 taxes Ayuda gratuita con la preparación de la declaración de impuestos. How do i file 2011 taxes   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. How do i file 2011 taxes El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. How do i file 2011 taxes En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. How do i file 2011 taxes Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. How do i file 2011 taxes gov o llame al 1-800-906-9887 o al 1-800-829-1040. How do i file 2011 taxes   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). How do i file 2011 taxes Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. How do i file 2011 taxes aarp. How do i file 2011 taxes org/money/taxaide. How do i file 2011 taxes   Para más información sobre estos programas, visite www. How do i file 2011 taxes irs. How do i file 2011 taxes gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. How do i file 2011 taxes La información está disponible en inglés. How do i file 2011 taxes Internet. How do i file 2011 taxes Puede tener acceso al sitio web del IRS, en IRS. How do i file 2011 taxes gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. How do i file 2011 taxes Visite www. How do i file 2011 taxes irs. How do i file 2011 taxes gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. How do i file 2011 taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. How do i file 2011 taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). How do i file 2011 taxes Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. How do i file 2011 taxes Presentar la declaración por medio del sistema electrónico e-file. How do i file 2011 taxes Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. How do i file 2011 taxes Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). How do i file 2011 taxes Pedir productos del IRS a través de Internet. How do i file 2011 taxes Buscar información sobre sus preguntas acerca de impuestos en Internet. How do i file 2011 taxes Buscar publicaciones en Internet por tema o palabra clave. How do i file 2011 taxes Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. How do i file 2011 taxes Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. How do i file 2011 taxes Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. How do i file 2011 taxes irs. How do i file 2011 taxes gov/individuals. How do i file 2011 taxes Esta herramienta está disponible en inglés. How do i file 2011 taxes Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). How do i file 2011 taxes Esta herramienta está disponible en inglés en el sitio www. How do i file 2011 taxes irs. How do i file 2011 taxes gov/individuals. How do i file 2011 taxes Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. How do i file 2011 taxes Obtener información acerca de cómo comenzar y administrar un pequeño negocio. How do i file 2011 taxes Teléfono. How do i file 2011 taxes Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. How do i file 2011 taxes Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. How do i file 2011 taxes Deberá recibir lo que ha pedido dentro de 10 días. How do i file 2011 taxes Cómo hacer preguntas relacionadas con los impuestos. How do i file 2011 taxes Llame al IRS para hacer preguntas al 1-800-829-1040. How do i file 2011 taxes Cómo resolver problemas. How do i file 2011 taxes Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). How do i file 2011 taxes Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. How do i file 2011 taxes Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. How do i file 2011 taxes Para obtener el número telefónico, visite el sitio web www. How do i file 2011 taxes irs. How do i file 2011 taxes gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). How do i file 2011 taxes Equipo TTY/TDD. How do i file 2011 taxes Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. How do i file 2011 taxes Temas TeleTax. How do i file 2011 taxes Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. How do i file 2011 taxes Información sobre los reembolsos. How do i file 2011 taxes Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. How do i file 2011 taxes Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. How do i file 2011 taxes IRS2Go es una nueva manera en donde puede obtener información y recursos. How do i file 2011 taxes Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). How do i file 2011 taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. How do i file 2011 taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). How do i file 2011 taxes Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. How do i file 2011 taxes Los reembolsos se envían el viernes de cada semana. How do i file 2011 taxes Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. How do i file 2011 taxes Otra información sobre reembolsos. How do i file 2011 taxes Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. How do i file 2011 taxes Evaluación de la calidad de nuestros servicios telefónicos. How do i file 2011 taxes Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. How do i file 2011 taxes Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. How do i file 2011 taxes Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. How do i file 2011 taxes Visitas en persona. How do i file 2011 taxes Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. How do i file 2011 taxes   Productos. How do i file 2011 taxes Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. How do i file 2011 taxes Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. How do i file 2011 taxes Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. How do i file 2011 taxes Servicios. How do i file 2011 taxes Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. How do i file 2011 taxes Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. How do i file 2011 taxes Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. How do i file 2011 taxes No se necesita cita, simplemente visite y haga su consulta. How do i file 2011 taxes Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. How do i file 2011 taxes Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. How do i file 2011 taxes Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. How do i file 2011 taxes Los demás asuntos se tramitan sin necesidad de hacer una cita. How do i file 2011 taxes Para obtener el número telefónico de la oficina local, visite el sitio web www. How do i file 2011 taxes irs. How do i file 2011 taxes gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). How do i file 2011 taxes Correspondencia. How do i file 2011 taxes Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. How do i file 2011 taxes  Internal Revenue Service 1201 N. How do i file 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. How do i file 2011 taxes    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. How do i file 2011 taxes Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. How do i file 2011 taxes Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. How do i file 2011 taxes Recuerde, lo peor que puede hacer es no hacer nada al respecto. How do i file 2011 taxes    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. How do i file 2011 taxes Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. How do i file 2011 taxes Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. How do i file 2011 taxes   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. How do i file 2011 taxes A usted se le asignará un defensor, quien estará con usted durante todo el proceso. How do i file 2011 taxes Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. How do i file 2011 taxes Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. How do i file 2011 taxes Y nuestros servicios siempre son gratuitos. How do i file 2011 taxes   Como contribuyente, usted tiene derechos. How do i file 2011 taxes El IRS tiene que cumplir con esos derechos al tratar con usted. How do i file 2011 taxes Nuestro conjunto de recursos en www. How do i file 2011 taxes TaxpayerAdvocate. How do i file 2011 taxes irs. How do i file 2011 taxes gov le puede ayudar a entender estos derechos. How do i file 2011 taxes   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. How do i file 2011 taxes irs. How do i file 2011 taxes gov/advocate. How do i file 2011 taxes Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. How do i file 2011 taxes   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. How do i file 2011 taxes Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. How do i file 2011 taxes irs. How do i file 2011 taxes gov/advocate. How do i file 2011 taxes Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). How do i file 2011 taxes   Los LITC son organizaciones independientes del IRS. How do i file 2011 taxes Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. How do i file 2011 taxes Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. How do i file 2011 taxes Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. How do i file 2011 taxes Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. How do i file 2011 taxes irs. How do i file 2011 taxes gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). How do i file 2011 taxes Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. How do i file 2011 taxes Servicios gratuitos para los impuestos. How do i file 2011 taxes   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. How do i file 2011 taxes Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. How do i file 2011 taxes Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. How do i file 2011 taxes La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. How do i file 2011 taxes Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. How do i file 2011 taxes   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. How do i file 2011 taxes Discos DVD para productos tributarios. How do i file 2011 taxes Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. How do i file 2011 taxes Formularios, instrucciones y publicaciones de impuestos de años anteriores. How do i file 2011 taxes Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. How do i file 2011 taxes Preguntas sobre leyes tributarias hechas con frecuencia. How do i file 2011 taxes Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. How do i file 2011 taxes Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. How do i file 2011 taxes Enlaces a otros materiales tributarios para búsqueda en la Internet. How do i file 2011 taxes Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. How do i file 2011 taxes Internal Revenue Bulletins (Boletines del IRS). How do i file 2011 taxes Apoyo técnico telefónico gratuito y por correo electrónico. How do i file 2011 taxes El CD que se expide dos veces al año. How do i file 2011 taxes  — La primera entrega se envía a principios de enero. How do i file 2011 taxes  — La última entrega se envía a principios de marzo. How do i file 2011 taxes Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. How do i file 2011 taxes irs. How do i file 2011 taxes gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). 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The How Do I File 2011 Taxes

How do i file 2011 taxes 1. How do i file 2011 taxes   Nonresident Alien or Resident Alien? Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Nonresident Aliens Resident AliensGreen Card Test Substantial Presence Test Effect of Tax Treaties Dual-Status AliensFirst Year of Residency Choosing Resident Alien Status Last Year of Residency Nonresident Spouse Treated as a ResidentHow To Make the Choice Aliens From American Samoa or Puerto Rico Introduction You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. How do i file 2011 taxes If you are both a nonresident and resident in the same year, you have a dual status. How do i file 2011 taxes Dual status is explained later. How do i file 2011 taxes Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. How do i file 2011 taxes Topics - This chapter discusses: How to determine if you are a nonresident, resident, or dual-status alien, and How to treat a nonresident spouse as a resident alien. How do i file 2011 taxes Useful Items - You may want to see: Form (and Instructions) 1040 U. How do i file 2011 taxes S. How do i file 2011 taxes Individual Income Tax Return 1040A U. How do i file 2011 taxes S. How do i file 2011 taxes Individual Income Tax Return 1040NR U. How do i file 2011 taxes S. How do i file 2011 taxes Nonresident Alien Income Tax Return 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 8840 Closer Connection Exception Statement for Aliens 8843 Statement for Exempt Individuals and Individuals With a Medical Condition See chapter 12 for information about getting these forms. How do i file 2011 taxes Nonresident Aliens If you are an alien (not a U. How do i file 2011 taxes S. How do i file 2011 taxes citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. How do i file 2011 taxes Resident Aliens You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2013 (January 1–December 31). How do i file 2011 taxes Even if you do not meet either of these tests, you may be able to choose to be treated as a U. How do i file 2011 taxes S. How do i file 2011 taxes resident for part of the year. How do i file 2011 taxes See First-Year Choice under Dual-Status Aliens, later. How do i file 2011 taxes Green Card Test You are a resident for tax purposes if you are a lawful permanent resident of the United States at any time during calendar year 2013. How do i file 2011 taxes (However, see Dual-Status Aliens , later. How do i file 2011 taxes ) This is known as the “green card” test. How do i file 2011 taxes You are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. How do i file 2011 taxes You generally have this status if the U. How do i file 2011 taxes S. How do i file 2011 taxes Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. How do i file 2011 taxes ” You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned. How do i file 2011 taxes Resident status taken away. How do i file 2011 taxes   Resident status is considered to have been taken away from you if the U. How do i file 2011 taxes S. How do i file 2011 taxes government issues you a final administrative or judicial order of exclusion or deportation. How do i file 2011 taxes A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. How do i file 2011 taxes Resident status abandoned. How do i file 2011 taxes   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. How do i file 2011 taxes S. How do i file 2011 taxes consular officer. How do i file 2011 taxes    If you initiate the determination, your resident status is considered to be abandoned when you file either of the following with the USCIS or U. How do i file 2011 taxes S. How do i file 2011 taxes consular officer. How do i file 2011 taxes Your application for abandonment. How do i file 2011 taxes Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. How do i file 2011 taxes You must file the letter by certified mail, return receipt requested. How do i file 2011 taxes You must keep a copy of the letter and proof that it was mailed and received. How do i file 2011 taxes    Until you have proof your letter was received, you remain a resident alien for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than ten years old or because you have been absent from the United States for a period of time. How do i file 2011 taxes   If the USCIS or U. How do i file 2011 taxes S. How do i file 2011 taxes consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. How do i file 2011 taxes If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. How do i file 2011 taxes   Under U. How do i file 2011 taxes S. How do i file 2011 taxes immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. How do i file 2011 taxes    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. How do i file 2011 taxes See Expatriation Tax in chapter 4. How do i file 2011 taxes Termination of residency after June 3, 2004, and before June 17, 2008. How do i file 2011 taxes   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. How do i file 2011 taxes S. How do i file 2011 taxes resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. How do i file 2011 taxes Termination of residency after June 16, 2008. How do i file 2011 taxes   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. How do i file 2011 taxes Substantial Presence Test You will be considered a U. How do i file 2011 taxes S. How do i file 2011 taxes resident for tax purposes if you meet the substantial presence test for calendar year 2013. How do i file 2011 taxes To meet this test, you must be physically present in the United States on at least: 31 days during 2013, and 183 days during the 3-year period that includes 2013, 2012, and 2011, counting: All the days you were present in 2013, and 1/3 of the days you were present in 2012, and 1/6 of the days you were present in 2011. How do i file 2011 taxes Example. How do i file 2011 taxes You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. How do i file 2011 taxes To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). How do i file 2011 taxes Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. How do i file 2011 taxes The term United States includes the following areas. How do i file 2011 taxes All 50 states and the District of Columbia. How do i file 2011 taxes The territorial waters of the United States. How do i file 2011 taxes The seabed and subsoil of those submarine areas that are adjacent to U. How do i file 2011 taxes S. How do i file 2011 taxes territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. How do i file 2011 taxes The term does not include U. How do i file 2011 taxes S. How do i file 2011 taxes possessions and territories or U. How do i file 2011 taxes S. How do i file 2011 taxes airspace. How do i file 2011 taxes Days of Presence in the United States You are treated as present in the United States on any day you are physically present in the country at any time during the day. How do i file 2011 taxes However, there are exceptions to this rule. How do i file 2011 taxes Do not count the following as days of presence in the United States for the substantial presence test. How do i file 2011 taxes Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. How do i file 2011 taxes Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. How do i file 2011 taxes Days you are in the United States as a crew member of a foreign vessel. How do i file 2011 taxes Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. How do i file 2011 taxes Days you are an exempt individual. How do i file 2011 taxes The specific rules that apply to each of these categories are discussed next. How do i file 2011 taxes Regular commuters from Canada or Mexico. How do i file 2011 taxes   Do not count the days on which you commute to work in the United States from your residence in Canada or Mexico if you regularly commute from Canada or Mexico. How do i file 2011 taxes You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period. How do i file 2011 taxes   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. How do i file 2011 taxes “Workdays” are the days on which you work in the United States or Canada or Mexico. How do i file 2011 taxes “Working period” means the period beginning with the first day in the current year on which you are physically present in the United States to work and ending on the last day in the current year on which you are physically present in the United States to work. How do i file 2011 taxes If your work requires you to be present in the United States only on a seasonal or cyclical basis, your working period begins on the first day of the season or cycle on which you are present in the United States to work and ends on the last day of the season or cycle on which you are present in the United States to work. How do i file 2011 taxes You can have more than one working period in a calendar year, and your working period can begin in one calendar year and end in the following calendar year. How do i file 2011 taxes Example. How do i file 2011 taxes Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. How do i file 2011 taxes She was assigned to her firm's office in the United States from February 1 through June 1. How do i file 2011 taxes On June 2, she resumed her employment in Mexico. How do i file 2011 taxes On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. How do i file 2011 taxes S. How do i file 2011 taxes office. How do i file 2011 taxes She returned to her home in Mexico on each of those evenings. How do i file 2011 taxes On 7 days, she worked in her firm's Mexico office. How do i file 2011 taxes For purposes of the substantial presence test, Maria does not count the days she commuted to work in the United States because those days equal more than 75% of the workdays during the working period (69 workdays in the United States divided by 76 workdays in the working period equals 90. How do i file 2011 taxes 8%). How do i file 2011 taxes Days in transit. How do i file 2011 taxes   Do not count the days you are in the United States for less than 24 hours and you are in transit between two places outside the United States. How do i file 2011 taxes You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. How do i file 2011 taxes For example, if you travel between airports in the United States to change planes en route to your foreign destination, you are considered to be in transit. How do i file 2011 taxes However, you are not considered to be in transit if you attend a business meeting while in the United States. How do i file 2011 taxes This is true even if the meeting is held at the airport. How do i file 2011 taxes Crew members. How do i file 2011 taxes   Do not count the days you are temporarily present in the United States as a regular crew member of a foreign vessel (boat or ship) engaged in transportation between the United States and a foreign country or a U. How do i file 2011 taxes S. How do i file 2011 taxes possession. How do i file 2011 taxes However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. How do i file 2011 taxes Medical condition. How do i file 2011 taxes   Do not count the days you intended to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. How do i file 2011 taxes Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. How do i file 2011 taxes For example, you may be able to establish that you intended to leave if your purpose for visiting the United States could be accomplished during a period that is not long enough to qualify you for the substantial presence test. How do i file 2011 taxes However, if you need an extended period of time to accomplish the purpose of your visit and that period would qualify you for the substantial presence test, you would not be able to establish an intent to leave the United States before the end of that extended period. How do i file 2011 taxes   In the case of an individual who is judged mentally incompetent, proof of intent to leave the United States can be determined by analyzing the individual's pattern of behavior before he or she was judged mentally incompetent. How do i file 2011 taxes   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. How do i file 2011 taxes See Form 8843 , later. How do i file 2011 taxes   You cannot exclude any days of presence in the United States under the following circumstances. How do i file 2011 taxes You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave. How do i file 2011 taxes You returned to the United States for treatment of a medical condition that arose during a prior stay. How do i file 2011 taxes The condition existed before your arrival in the United States and you were aware of the condition. How do i file 2011 taxes It does not matter whether you needed treatment for the condition when you entered the United States. How do i file 2011 taxes Exempt individual. How do i file 2011 taxes   Do not count days for which you are an exempt individual. How do i file 2011 taxes The term “exempt individual” does not refer to someone exempt from U. How do i file 2011 taxes S. How do i file 2011 taxes tax, but to anyone in the following categories. How do i file 2011 taxes An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. How do i file 2011 taxes A teacher or trainee temporarily present in the United States under a “J” or “Q” visa, who substantially complies with the requirements of the visa. How do i file 2011 taxes A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. How do i file 2011 taxes A professional athlete temporarily in the United States to compete in a charitable sports event. How do i file 2011 taxes   The specific rules for each of these four categories (including any rules on the length of time you will be an exempt individual) are discussed next. How do i file 2011 taxes Foreign government-related individuals. How do i file 2011 taxes   A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States: As a full-time employee of an international organization, By reason of diplomatic status, or By reason of a visa (other than a visa that grants lawful permanent residence) that the Secretary of the Treasury determines represents full-time diplomatic or consular status. How do i file 2011 taxes Note. How do i file 2011 taxes You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. How do i file 2011 taxes    An international organization is any public international organization that the President of the United States has designated by Executive Order as being entitled to the privileges, exemptions, and immunities provided for in the International Organizations Act. How do i file 2011 taxes An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. How do i file 2011 taxes   An individual is considered to have full-time diplomatic or consular status if he or she: Has been accredited by a foreign government that is recognized by the United States, Intends to engage primarily in official activities for that foreign government while in the United States, and Has been recognized by the President, Secretary of State, or a consular officer as being entitled to that status. How do i file 2011 taxes Note. How do i file 2011 taxes If you are present in the United States under an “A” or “G” visa you are considered a foreign government-related individual (with full-time diplomatic or consular status). How do i file 2011 taxes None of your days count for purposes of the substantial presence test. How do i file 2011 taxes   Members of the immediate family include the individual's spouse and unmarried children (whether by blood or adoption) but only if the spouse's or unmarried children's visa statuses are derived from and dependent on the exempt individual's visa classification. How do i file 2011 taxes Unmarried children are included only if they: Are under 21 years of age, Reside regularly in the exempt individual's household, and Are not members of another household. How do i file 2011 taxes Teachers and trainees. How do i file 2011 taxes   A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a “J” or “Q” visa and substantially complies with the requirements of that visa. How do i file 2011 taxes You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. How do i file 2011 taxes S. How do i file 2011 taxes immigration laws and could result in the loss of your visa status. How do i file 2011 taxes   Also included are immediate family members of exempt teachers and trainees. How do i file 2011 taxes See the definition of immediate family, earlier, under Foreign government-related individuals . How do i file 2011 taxes   You will not be an exempt individual as a teacher or trainee in 2013 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. How do i file 2011 taxes However, you will be an exempt individual if all of the following conditions are met. How do i file 2011 taxes You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years, A foreign employer paid all of your compensation during 2013, and A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee. How do i file 2011 taxes A foreign employer includes an office or place of business of an American entity in a foreign country or a U. How do i file 2011 taxes S. How do i file 2011 taxes possession. How do i file 2011 taxes   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. How do i file 2011 taxes See Form 8843 , later. How do i file 2011 taxes Example. How do i file 2011 taxes Carla was temporarily in the United States during the year as a teacher on a “J” visa. How do i file 2011 taxes Her compensation for the year was paid by a foreign employer. How do i file 2011 taxes Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. How do i file 2011 taxes She will not be considered an exempt individual for the current year because she was exempt as a teacher for at least 2 of the past 6 years. How do i file 2011 taxes If her compensation for the past 2 years had been paid by a foreign employer, she would be an exempt individual for the current year. How do i file 2011 taxes Students. How do i file 2011 taxes   A student is any individual who is temporarily in the United States on an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of that visa. How do i file 2011 taxes You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. How do i file 2011 taxes S. How do i file 2011 taxes immigration laws and could result in the loss of your visa status. How do i file 2011 taxes   Also included are immediate family members of exempt students. How do i file 2011 taxes See the definition of immediate family, earlier, under Foreign government-related individuals . How do i file 2011 taxes   You will not be an exempt individual as a student in 2013 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements. How do i file 2011 taxes You establish that you do not intend to reside permanently in the United States. How do i file 2011 taxes You have substantially complied with the requirements of your visa. How do i file 2011 taxes The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to, the following. How do i file 2011 taxes Whether you have maintained a closer connection to a foreign country (discussed later). How do i file 2011 taxes Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country . How do i file 2011 taxes   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. How do i file 2011 taxes See Form 8843 , later. How do i file 2011 taxes Professional athletes. How do i file 2011 taxes   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. How do i file 2011 taxes A charitable sports event is one that meets the following conditions. How do i file 2011 taxes The main purpose is to benefit a qualified charitable organization. How do i file 2011 taxes The entire net proceeds go to charity. How do i file 2011 taxes Volunteers perform substantially all the work. How do i file 2011 taxes   In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in a sports event. How do i file 2011 taxes 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. How do i file 2011 taxes   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. How do i file 2011 taxes See Form 8843 , next. How do i file 2011 taxes Form 8843. How do i file 2011 taxes   If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully completed Form 8843. How do i file 2011 taxes You were unable to leave the United States as planned because of a medical condition or problem. How do i file 2011 taxes You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. How do i file 2011 taxes You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. How do i file 2011 taxes You were a professional athlete competing in a charitable sports event. How do i file 2011 taxes Attach Form 8843 to your 2013 income tax return. How do i file 2011 taxes If you do not have to file a return, send Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. How do i file 2011 taxes The due date for filing is discussed in chapter 7. How do i file 2011 taxes If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete or because of a medical condition that arose while you were in the United States. How do i file 2011 taxes This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. How do i file 2011 taxes Closer Connection to a Foreign Country Even if you meet the substantial presence test, you can be treated as a nonresident alien if you: Are present in the United States for less than 183 days during the year, Maintain a tax home in a foreign country during the year, and Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next). How do i file 2011 taxes Closer connection to two foreign countries. How do i file 2011 taxes   You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions. How do i file 2011 taxes You maintained a tax home beginning on the first day of the year in one foreign country. How do i file 2011 taxes You changed your tax home during the year to a second foreign country. How do i file 2011 taxes You continued to maintain your tax home in the second foreign country for the rest of the year. How do i file 2011 taxes You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country. How do i file 2011 taxes You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country. How do i file 2011 taxes Tax home. How do i file 2011 taxes   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. How do i file 2011 taxes Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. How do i file 2011 taxes 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. How do i file 2011 taxes If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. How do i file 2011 taxes   For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year, and must be located in the same foreign country to which you are claiming to have a closer connection. How do i file 2011 taxes Foreign country. How do i file 2011 taxes   In determining whether you have a closer connection to a foreign country, the term “foreign country” means: Any territory under the sovereignty of the United Nations or a government other than that of the United States, The territorial waters of the foreign country (determined under U. How do i file 2011 taxes S. How do i file 2011 taxes law), The seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights under international law to explore and exploit natural resources, and Possessions and territories of the United States. How do i file 2011 taxes Establishing a closer connection. How do i file 2011 taxes   You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. How do i file 2011 taxes In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following. How do i file 2011 taxes The country of residence you designate on forms and documents. How do i file 2011 taxes The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. How do i file 2011 taxes The location of: Your permanent home, Your family, Your personal belongings, such as cars, furniture, clothing, and jewelry, Your current social, political, cultural, professional, or religious affiliations, Your business activities (other than those that constitute your tax home), The jurisdiction in which you hold a driver's license, The jurisdiction in which you vote, and Charitable organizations to which you contribute. How do i file 2011 taxes It does not matter whether your permanent home is a house, an apartment, or a furnished room. How do i file 2011 taxes It also does not matter whether you rent or own it. How do i file 2011 taxes It is important, however, that your home be available at all times, continuously, and not solely for short stays. How do i file 2011 taxes When you cannot have a closer connection. How do i file 2011 taxes   You cannot claim you have a closer connection to a foreign country if either of the following applies: You personally applied, or took other steps during the year, to change your status to that of a permanent resident, or You had an application pending for adjustment of status during the current year. How do i file 2011 taxes Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. How do i file 2011 taxes Form I-508, Waiver of Rights, Privileges, Exemptions and Immunities Form I-485, Application to Register Permanent Residence or Adjust Status Form I-130, Petition for Alien Relative, on your behalf Form I-140, Immigrant Petition for Alien Worker, on your behalf Form ETA-750, Application for Alien Employment Certification, on your behalf Form DS-230, Application for Immigrant Visa and Alien Registration Form 8840. How do i file 2011 taxes   You must attach a fully completed Form 8840 to your income tax return to claim you have a closer connection to a foreign country or countries. How do i file 2011 taxes   If you do not have to file a return, send the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. How do i file 2011 taxes The due date for filing is discussed later in chapter 7. How do i file 2011 taxes   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. How do i file 2011 taxes This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. How do i file 2011 taxes Effect of Tax Treaties The rules given here to determine if you are a U. How do i file 2011 taxes S. How do i file 2011 taxes resident do not override tax treaty definitions of residency. How do i file 2011 taxes If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. How do i file 2011 taxes A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. How do i file 2011 taxes The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). How do i file 2011 taxes If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U. How do i file 2011 taxes S. How do i file 2011 taxes income tax. How do i file 2011 taxes For purposes other than figuring your tax, you will be treated as a U. How do i file 2011 taxes S. How do i file 2011 taxes resident. How do i file 2011 taxes For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . How do i file 2011 taxes Information to be reported. How do i file 2011 taxes   If you are a dual-resident taxpayer and you claim treaty benefits, you must file a return by the due date (including extensions) using Form 1040NR or Form 1040NR-EZ, and compute your tax as a nonresident alien. How do i file 2011 taxes You must also attach a fully completed Form 8833 if you determine your residency under a tax treaty and receive payments or income items totaling more than $100,000. How do i file 2011 taxes You may also have to attach Form 8938 (discussed in chapter 7). How do i file 2011 taxes See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. How do i file 2011 taxes Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. How do i file 2011 taxes This usually occurs in the year you arrive in or depart from the United States. How do i file 2011 taxes Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. How do i file 2011 taxes First Year of Residency If you are a U. How do i file 2011 taxes S. How do i file 2011 taxes resident for the calendar year, but you were not a U. How do i file 2011 taxes S. How do i file 2011 taxes resident at any time during the preceding calendar year, you are a U. How do i file 2011 taxes S. How do i file 2011 taxes resident only for the part of the calendar year that begins on the residency starting date. How do i file 2011 taxes You are a nonresident alien for the part of the year before that date. How do i file 2011 taxes Residency starting date under substantial presence test. How do i file 2011 taxes   If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. How do i file 2011 taxes However, you do not have to count up to 10 days of actual presence in the United States if on those days you establish that: You had a closer connection to a foreign country than to the United States, and Your tax home was in that foreign country. How do i file 2011 taxes See Closer Connection to a Foreign Country , earlier. How do i file 2011 taxes   In determining whether you can exclude up to 10 days, the following rules apply. How do i file 2011 taxes You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. How do i file 2011 taxes You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. How do i file 2011 taxes Although you can exclude up to 10 days of presence in determining your residency starting date, you must include those days when determining whether you meet the substantial presence test. How do i file 2011 taxes Example. How do i file 2011 taxes Ivan Ivanovich is a citizen of Russia. How do i file 2011 taxes He came to the United States for the first time on January 6, 2013, to attend a business meeting and returned to Russia on January 10, 2013. How do i file 2011 taxes His tax home remained in Russia. How do i file 2011 taxes On March 1, 2013, he moved to the United States and resided here for the rest of the year. How do i file 2011 taxes Ivan is able to establish a closer connection to Russia for the period January 6–10. How do i file 2011 taxes Thus, his residency starting date is March 1. How do i file 2011 taxes Statement required to exclude up to 10 days of presence. How do i file 2011 taxes   You must file a statement with the IRS if you are excluding up to 10 days of presence in the United States for purposes of your residency starting date. How do i file 2011 taxes You must sign and date this statement and include a declaration that it is made under penalties of perjury. How do i file 2011 taxes The statement must contain the following information (as applicable). How do i file 2011 taxes Your name, address, U. How do i file 2011 taxes S. How do i file 2011 taxes taxpayer identification number (if any), and U. How do i file 2011 taxes S. How do i file 2011 taxes visa number (if any). How do i file 2011 taxes Your passport number and the name of the country that issued your passport. How do i file 2011 taxes The tax year for which the statement applies. How do i file 2011 taxes The first day that you were present in the United States during the year. How do i file 2011 taxes The dates of the days you are excluding in figuring your first day of residency. How do i file 2011 taxes Sufficient facts to establish that you have maintained your tax home in and a closer connection to a foreign country during the period you are excluding. How do i file 2011 taxes   Attach the required statement to your income tax return. How do i file 2011 taxes If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. How do i file 2011 taxes The due date for filing is discussed in chapter 7. How do i file 2011 taxes   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. How do i file 2011 taxes Therefore, your first day of residency will be the first day you are present in the United States. How do i file 2011 taxes This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. How do i file 2011 taxes Residency starting date under green card test. How do i file 2011 taxes   If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident. How do i file 2011 taxes   If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. How do i file 2011 taxes Residency during the preceding year. How do i file 2011 taxes   If you were a U. How do i file 2011 taxes S. How do i file 2011 taxes resident during any part of the preceding calendar year and you are a U. How do i file 2011 taxes S. How do i file 2011 taxes resident for any part of the current year, you will be considered a U. How do i file 2011 taxes S. How do i file 2011 taxes resident at the beginning of the current year. How do i file 2011 taxes This applies whether you are a resident under the substantial presence test or green card test. How do i file 2011 taxes Example. How do i file 2011 taxes Robert Bach is a citizen of Switzerland. How do i file 2011 taxes He came to the United States as a U. How do i file 2011 taxes S. How do i file 2011 taxes resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. How do i file 2011 taxes Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. How do i file 2011 taxes In calendar year 2013, Robert's U. How do i file 2011 taxes S. How do i file 2011 taxes residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. How do i file 2011 taxes First-Year Choice If you do not meet either the green card test or the substantial presence test for 2012 or 2013 and you did not choose to be treated as a resident for part of 2012, but you meet the substantial presence test for 2014, you can choose to be treated as a U. How do i file 2011 taxes S. How do i file 2011 taxes resident for part of 2013. How do i file 2011 taxes To make this choice, you must: Be present in the United States for at least 31 days in a row in 2013, and Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2013. How do i file 2011 taxes For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States. How do i file 2011 taxes When counting the days of presence in (1) and (2) above, do not count the days you were in the United States under any of the exceptions discussed earlier under Days of Presence in the United States. How do i file 2011 taxes If you make the first-year choice, your residency starting date for 2013 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. How do i file 2011 taxes You are treated as a U. How do i file 2011 taxes S. How do i file 2011 taxes resident for the rest of the year. How do i file 2011 taxes If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. How do i file 2011 taxes If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period. How do i file 2011 taxes Note. How do i file 2011 taxes You do not have to be married to make this choice. How do i file 2011 taxes Example 1. How do i file 2011 taxes Juan DaSilva is a citizen of the Philippines. How do i file 2011 taxes He came to the United States for the first time on November 1, 2013, and was here on 31 consecutive days (from November 1 through December 1, 2013). How do i file 2011 taxes Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. How do i file 2011 taxes He stayed in the United States for the rest of the year. How do i file 2011 taxes During 2014, Juan was a resident of the United States under the substantial presence test. How do i file 2011 taxes Juan can make the first-year choice for 2013 because he was in the United States in 2013 for a period of 31 days in a row (November 1 through December 1) and for at least 75% of the days following (and including) the first day of his 31-day period (46 total days of presence in the United States divided by 61 days in the period from November 1 through December 31 equals 75. How do i file 2011 taxes 4%). How do i file 2011 taxes If Juan makes the first-year choice, his residency starting date will be November 1, 2013. How do i file 2011 taxes Example 2. How do i file 2011 taxes The facts are the same as in Example 1, except that Juan was also absent from the United States on December 24, 25, 29, 30, and 31. How do i file 2011 taxes He can make the first-year choice for 2013 because up to 5 days of absence are considered days of presence for purposes of the 75% requirement. How do i file 2011 taxes Statement required to make the first-year choice for 2013. How do i file 2011 taxes   You must attach a statement to Form 1040 to make the first-year choice for 2013. How do i file 2011 taxes The statement must contain your name and address and specify the following. How do i file 2011 taxes That you are making the first-year choice for 2013. How do i file 2011 taxes That you were not a resident in 2012. How do i file 2011 taxes That you are a resident under the substantial presence test in 2014. How do i file 2011 taxes The number of days of presence in the United States during 2014. How do i file 2011 taxes The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. How do i file 2011 taxes The date or dates of absence from the United States during 2013 that you are treating as days of presence. How do i file 2011 taxes You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. How do i file 2011 taxes If you have not met the test for 2014 as of April 15, 2014, you can request an extension of time for filing your 2013 Form 1040 until a reasonable period after you have met that test. How do i file 2011 taxes To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. How do i file 2011 taxes S. How do i file 2011 taxes Individual Income Tax Return. How do i file 2011 taxes You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. How do i file 2011 taxes You should pay with this extension the amount of tax you expect to owe for 2013 figured as if you were a nonresident alien the entire year. How do i file 2011 taxes You can use Form 1040NR or Form 1040NR-EZ to figure the tax. How do i file 2011 taxes Enter the tax on Form 4868. How do i file 2011 taxes If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment. How do i file 2011 taxes   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. How do i file 2011 taxes   If you do not follow the procedures discussed here for making the first-year choice, you will be treated as a nonresident alien for all of 2013. How do i file 2011 taxes However, this does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing procedures and significant steps to comply with the procedures. How do i file 2011 taxes Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. How do i file 2011 taxes S. How do i file 2011 taxes resident for the entire year if all of the following apply. How do i file 2011 taxes You were a nonresident alien at the beginning of the year. How do i file 2011 taxes You are a resident alien or U. How do i file 2011 taxes S. How do i file 2011 taxes citizen at the end of the year. How do i file 2011 taxes You are married to a U. How do i file 2011 taxes S. How do i file 2011 taxes citizen or resident alien at the end of the year. How do i file 2011 taxes Your spouse joins you in making the choice. How do i file 2011 taxes This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. How do i file 2011 taxes Note. How do i file 2011 taxes If you are single at the end of the year, you cannot make this choice. How do i file 2011 taxes If you make this choice, the following rules apply. How do i file 2011 taxes You and your spouse are treated as U. How do i file 2011 taxes S. How do i file 2011 taxes residents for the entire year for income tax purposes. How do i file 2011 taxes You and your spouse are taxed on worldwide income. How do i file 2011 taxes You and your spouse must file a joint return for the year of the choice. How do i file 2011 taxes Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. How do i file 2011 taxes The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. How do i file 2011 taxes Note. How do i file 2011 taxes A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U. How do i file 2011 taxes S. How do i file 2011 taxes citizen or resident. How do i file 2011 taxes See Nonresident Spouse Treated as a Resident , later. How do i file 2011 taxes If you previously made that choice and it is still in effect, you do not need to make the choice explained here. How do i file 2011 taxes Making the choice. How do i file 2011 taxes   You should attach a statement signed by both spouses to your joint return for the year of the choice. How do i file 2011 taxes The statement must contain the following information. How do i file 2011 taxes A declaration that you both qualify to make the choice and that you choose to be treated as U. How do i file 2011 taxes S. How do i file 2011 taxes residents for the entire tax year. How do i file 2011 taxes The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. How do i file 2011 taxes (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. How do i file 2011 taxes )   You generally make this choice when you file your joint return. How do i file 2011 taxes However, you also can make the choice by filing Form 1040X, Amended U. How do i file 2011 taxes S. How do i file 2011 taxes Individual Income Tax Return. How do i file 2011 taxes Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. How do i file 2011 taxes If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. How do i file 2011 taxes   You generally must file the amended joint return within 3 years from the date you filed your original U. How do i file 2011 taxes S. How do i file 2011 taxes income tax return or 2 years from the date you paid your income tax for that year, whichever is later. How do i file 2011 taxes Last Year of Residency If you were a U. How do i file 2011 taxes S. How do i file 2011 taxes resident in 2013 but are not a U. How do i file 2011 taxes S. How do i file 2011 taxes resident during any part of 2014, you cease to be a U. How do i file 2011 taxes S. How do i file 2011 taxes resident on your residency termination date. How do i file 2011 taxes Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. How do i file 2011 taxes Earlier residency termination date. How do i file 2011 taxes   You may qualify for a residency termination date that is earlier than December 31. How do i file 2011 taxes This date is: The last day in 2013 that you are physically present in the United States, if you met the substantial presence test, The first day in 2013 that you are no longer a lawful permanent resident of the United States, if you met the green card test, or The later of (1) or (2), if you met both tests. How do i file 2011 taxes You can use this date only if, for the remainder of 2013, your tax home was in a foreign country and you had a closer connection to that foreign country. How do i file 2011 taxes See Closer Connection to a Foreign Country , earlier. How do i file 2011 taxes    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. How do i file 2011 taxes See Expatriation Tax in chapter 4. How do i file 2011 taxes Termination of residency. How do i file 2011 taxes   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. How do i file 2011 taxes De minimis presence. How do i file 2011 taxes   If you are a U. How do i file 2011 taxes S. How do i file 2011 taxes resident because of the substantial presence test and you qualify to use the earlier residency termination date, you can exclude up to 10 days of actual presence in the United States in determining your residency termination date. How do i file 2011 taxes In determining whether you can exclude up to 10 days, the following rules apply. How do i file 2011 taxes You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. How do i file 2011 taxes You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. How do i file 2011 taxes Although you can exclude up to 10 days of presence in determining your residency termination date, you must include those days when determining whether you meet the substantial presence test. How do i file 2011 taxes Example. How do i file 2011 taxes Lola Bovary is a citizen of Malta. How do i file 2011 taxes She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. How do i file 2011 taxes On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. How do i file 2011 taxes She is able to establish a closer connection to Malta for the period December 12–16. How do i file 2011 taxes Lola is not a U. How do i file 2011 taxes S. How do i file 2011 taxes resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. How do i file 2011 taxes Lola is a U. How do i file 2011 taxes S. How do i file 2011 taxes resident under the substantial presence test for 2013 because she was present in the United States for 183 days (178 days for the period March 1 to August 25 plus 5 days in December). How do i file 2011 taxes Lola's residency termination date is August 25, 2013. How do i file 2011 taxes Residency during the next year. How do i file 2011 taxes   If you are a U. How do i file 2011 taxes S. How do i file 2011 taxes resident during any part of 2014 and you are a resident during any part of 2013, you will be treated as a resident through the end of 2013. How do i file 2011 taxes This applies whether you have a closer connection to a foreign country than the United States during 2013, and whether you are a resident under the substantial presence test or green card test. How do i file 2011 taxes Statement required to establish your residency termination date. How do i file 2011 taxes   You must file a statement with the IRS to establish your residency termination date. How do i file 2011 taxes You must sign and date this statement and include a declaration that it is made under penalties of perjury. How do i file 2011 taxes The statement must contain the following information (as applicable). How do i file 2011 taxes Your name, address, U. How do i file 2011 taxes S. How do i file 2011 taxes taxpayer identification number (if any), and U. How do i file 2011 taxes S. How do i file 2011 taxes visa number (if any). How do i file 2011 taxes Your passport number and the name of the country that issued your passport. How do i file 2011 taxes The tax year for which the statement applies. How do i file 2011 taxes The last day that you were present in the United States during the year. How do i file 2011 taxes Sufficient facts to establish that you have maintained your tax home in, and that you have a closer connection to, a foreign country following your last day of presence in the United States during the year or following the abandonment or rescission of your status as a lawful permanent resident during the year. How do i file 2011 taxes The date that your status as a lawful permanent resident was abandoned or rescinded. How do i file 2011 taxes Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. How do i file 2011 taxes If you can exclude days under the de minimis presence rule, discussed earlier, include the dates of the days you are excluding and sufficient facts to establish that you have maintained your tax home in and that you have a closer connection to a foreign country during the period you are excluding. How do i file 2011 taxes   Attach the required statement to your income tax return. How do i file 2011 taxes If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. How do i file 2011 taxes The due date for filing is discussed in chapter 7. How do i file 2011 taxes   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. How do i file 2011 taxes This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. How do i file 2011 taxes Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. How do i file 2011 taxes S. How do i file 2011 taxes citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. How do i file 2011 taxes S. How do i file 2011 taxes resident. How do i file 2011 taxes This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year. How do i file 2011 taxes If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. How do i file 2011 taxes Neither you nor your spouse can claim under any tax treaty not to be a U. How do i file 2011 taxes S. How do i file 2011 taxes resident. How do i file 2011 taxes You are both taxed on worldwide income. How do i file 2011 taxes You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. How do i file 2011 taxes If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. How do i file 2011 taxes Example. How do i file 2011 taxes Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. How do i file 2011 taxes In June, Bob became a resident alien and remained a resident for the rest of the year. How do i file 2011 taxes Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. How do i file 2011 taxes Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years. How do i file 2011 taxes 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. How do i file 2011 taxes It should contain the following information. How do i file 2011 taxes A declaration that one spouse was a nonresident alien and the other spouse a U. How do i file 2011 taxes S. How do i file 2011 taxes citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. How do i file 2011 taxes S. How do i file 2011 taxes residents for the entire tax year. How do i file 2011 taxes The name, address, and identification number of each spouse. How do i file 2011 taxes (If one spouse died, include the name and address of the person making the choice for the deceased spouse. How do i file 2011 taxes ) Amended return. How do i file 2011 taxes   You generally make this choice when you file your joint return. How do i file 2011 taxes However, you can also make the choice by filing a joint amended return on Form 1040X. How do i file 2011 taxes Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. How do i file 2011 taxes If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. How do i file 2011 taxes   You generally must file the amended joint return within 3 years from the date you filed your original U. How do i file 2011 taxes S. How do i file 2011 taxes income tax return or 2 years from the date you paid your income tax for that year, whichever is later. How do i file 2011 taxes Suspending the Choice The choice to be treated as a resident alien is suspended for any tax year (after the tax year you made the choice) if neither spouse is a U. How do i file 2011 taxes S. How do i file 2011 taxes citizen or resident alien at any time during the tax year. How do i file 2011 taxes This means each spouse must file a separate return as a nonresident alien for that year if either meets the filing requirements for nonresident aliens discussed in chapter 7. How do i file 2011 taxes Example. How do i file 2011 taxes Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. How do i file 2011 taxes They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. How do i file 2011 taxes On January 10, 2012, Dick became a nonresident alien. How do i file 2011 taxes Judy had remained a nonresident alien throughout the period. How do i file 2011 taxes Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. How do i file 2011 taxes However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. How do i file 2011 taxes If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. How do i file 2011 taxes If Dick becomes a resident alien again in 2014, their choice is no longer suspended. How do i file 2011 taxes Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier under Suspending the Choice ) or ended in one of the following ways. How do i file 2011 taxes If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. How do i file 2011 taxes Revocation. How do i file 2011 taxes Either spouse can revoke the choice for any tax year, provided he or she makes the revocation by the due date for filing the tax return for that tax year. How do i file 2011 taxes The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. How do i file 2011 taxes The statement must include the name, address, and identification number of each spouse. How do i file 2011 taxes (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. How do i file 2011 taxes ) The statement also must include a list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. How do i file 2011 taxes File the statement as follows. How do i file 2011 taxes If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. How do i file 2011 taxes If the spouse revoking the choice does not have to file a return, but does file a return (for example, to obtain a refund), attach the statement to the return. How do i file 2011 taxes If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where you filed the last joint return. How do i file 2011 taxes Death. How do i file 2011 taxes The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. How do i file 2011 taxes However, if the surviving spouse is a U. How do i file 2011 taxes S. How do i file 2011 taxes citizen or resident and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. How do i file 2011 taxes 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. How do i file 2011 taxes Legal separation. How do i file 2011 taxes A legal separation under a decree of divorce or separate maintenance ends the choice as of the beginning of the tax year in which the legal separation occurs. How do i file 2011 taxes Inadequate records. How do i file 2011 taxes 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. How do i file 2011 taxes Aliens From American Samoa or Puerto Rico If you are a nonresident alien in the United States and a bona fide resident of American Samoa or Puerto Rico during the entire tax year, you are taxed, with certain exceptions, according to the rules for resident aliens of the United States. How do i file 2011 taxes For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. How do i file 2011 taxes If you are a nonresident alien from American Samoa or Puerto Rico who does not qualify as a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you are taxed as a nonresident alien. How do i file 2011 taxes Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. How do i file 2011 taxes Prev  Up  Next   Home   More Online Publications