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How To File A Late Tax Return 2012

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How To File A Late Tax Return 2012

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

IR-2014-28, March 13, 2014

WASHINGTON — More than 27 million taxpayers have filed their tax returns from home computers so far this year, an increase of almost 6 percent compared to last year.

These 27 million taxpayers used a variety of software products to prepare and e-file their own returns. However, the IRS reminds people that they can prepare and e-file their federal tax returns online for free through Free File at IRS.gov. Free File has an option for almost everyone, either through brand-name software or online fillable forms.

The Free File program is a public-private partnership between the IRS and the Free File Alliance, LLC. The Alliance is a consortium of 14 leading tax software providers who make their products available exclusively at IRS.gov. All Free File members meet security requirements and use the latest in encryption technology to protect taxpayer information.

Seventy percent of taxpayers are eligible for easy-to-use Free File software because their income was $58,000 or less in 2013. People who made more than $58,000 and who are comfortable preparing their own returns can use Free File Fillable Forms, the electronic version of IRS paper forms.

Each Free File software provider sets its own criteria for eligibility, generally based on income, age, state residency or military service. However, taxpayers can quickly find a match by using the “help me find Free File software” tool. Or, taxpayers can review all providers and their offers. Some software providers also offer state tax software and display on their landing pages whether it is free or if there is a fee.   

Free File Fillable Forms is more basic, similar to completing a paper Form 1040. The program performs some math calculations and provides links to some IRS publications. It also can be filed electronically for free. However, it does not support any state tax returns.

The total number of individual income tax returns e-filed so far this year is 62.2 million. E-file includes both returns filed from home computers and returns e-filed by professional tax return preparers.  [The filing season statistics table follows.]

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 3/08/13 and 3/07/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

67,143,000

67,183,000

0.1

Total Processed

60,944,000

65,662,000

 7.7

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

61,488,000

62,213,000

1.2

Tax Professionals

35,585,000

34,816,000

-2.2

Self-prepared

25,903,000

27,397,000

5.8

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

197,651,780

181,196,235

-8.3

 

 

 

 

Total Refunds:

 

 

 

Number

53,447,000

55,434,000

3.7

Amount

$154.696

Billion

$164.586

Billion

6.4

Average refund

$2,894

$2,969

2.6

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

47,177,000

47,976,000

1.7

Amount

$142.861

Billion

$146.305

Billion

2.4

Average refund

$3,028

$3,050

0.7

 

Page Last Reviewed or Updated: 13-Mar-2014

The How To File A Late Tax Return 2012

How to file a late tax return 2012 Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. How to file a late tax return 2012 Tax questions. How to file a late tax return 2012 What's New Future developments. How to file a late tax return 2012  The IRS has created a page on IRS. How to file a late tax return 2012 gov for information about Publication 1542, at www. How to file a late tax return 2012 irs. How to file a late tax return 2012 gov/pub1542. How to file a late tax return 2012 Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. How to file a late tax return 2012 Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. How to file a late tax return 2012 It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. How to file a late tax return 2012 For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. How to file a late tax return 2012 R. How to file a late tax return 2012 B. How to file a late tax return 2012 520, which can be found on the Internet at www. How to file a late tax return 2012 irs. How to file a late tax return 2012 gov/irb/2011-42_IRB/ar12. How to file a late tax return 2012 html. How to file a late tax return 2012 Per diem rates on the Internet. How to file a late tax return 2012   You will find links to per diem rates at www. How to file a late tax return 2012 gsa. How to file a late tax return 2012 gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. How to file a late tax return 2012 S. How to file a late tax return 2012 possessions; and Foreign per diem rates. How to file a late tax return 2012 Publication 1542 revisions. How to file a late tax return 2012   Publication 1542 is available only on the Internet at IRS. How to file a late tax return 2012 gov. How to file a late tax return 2012 Print copies can no longer be ordered. How to file a late tax return 2012   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. How to file a late tax return 2012 An article on IRS. How to file a late tax return 2012 gov will alert you to which locations have updated rates. How to file a late tax return 2012 To reach these articles, go to www. How to file a late tax return 2012 irs. How to file a late tax return 2012 gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. How to file a late tax return 2012 You will find the new rates in Table 4. How to file a late tax return 2012   We will also incorporate mid-year changes to the high-low rates into Publication 1542. How to file a late tax return 2012 You will be alerted to these changes by a similar article on IRS. How to file a late tax return 2012 gov and can find the changes in Table 2 of the revised publication. How to file a late tax return 2012   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. How to file a late tax return 2012 The annual issue of the publication should be available each year in mid- to late-October. How to file a late tax return 2012 Comments and suggestions. How to file a late tax return 2012   We welcome your comments about this publication and your suggestions for future editions. How to file a late tax return 2012   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How to file a late tax return 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file a late tax return 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file a late tax return 2012   You can email us at taxforms@irs. How to file a late tax return 2012 gov. How to file a late tax return 2012 Please put “Publications Comment” on the subject line. How to file a late tax return 2012 You can also send us comments from www. How to file a late tax return 2012 irs. How to file a late tax return 2012 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. How to file a late tax return 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file a late tax return 2012 Ordering forms and publications. How to file a late tax return 2012   Visit www. How to file a late tax return 2012 irs. How to file a late tax return 2012 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to file a late tax return 2012 Internal Revenue Service 1201 N. How to file a late tax return 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file a late tax return 2012   If you have a tax question, check the information available on IRS. How to file a late tax return 2012 gov or call 1-800-829-1040. How to file a late tax return 2012 We cannot answer tax questions sent to either of the above addresses. How to file a late tax return 2012 Prev  Up  Next   Home   More Online Publications