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How To File State Taxes Online

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How To File State Taxes Online

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

Your need for life insurance will change with changes in your life. For example, the arrival of children usually triggers a sharp increase in the amount you need. As children grow older and leave the nest, you will probably need less protection.

Term life insurance policies are the least costly. They pay death benefits but have no cash value if you decide to stop making payments. As the word "term" suggests, these policies are in effect for a specific period of time-one year or until you reach a certain age are common. You can compare life insurance policies online.

Whole life, universal life, and other cash value policies combine a long-term savings and investment product with life insurance. Canceling these policies after only a few years can more than double your life insurance costs.

If you have misplaced a life insurance policy, your state’s insurance commission may be able to help you locate it. Or you can search for it at the Policy Locator. If the insurance company knows that an insured person has died, but cannot locate the beneficiaries, the company must turn the benefits over to the state’s unclaimed property office. Check with that office if you believe that you are due a benefit. You can avoid losing your life insurance policy by alerting the policy beneficiaries and filing a copy with your will.

Disability Insurance

Disability can be more disastrous financially than death. If you are disabled, you lose your earning power, but you still have living expenses and often huge expenses for medical care. Disability insurance helps you replace lost income. Many employers offer some type of disability insurance coverage for employees, or you can get an individual disability insurance policy. There are two types of disability policies: short-term disability (STD) and long-term disability (LTD). Short-term disability policies have a maximum benefit of two years, while long-term disability policies have benefits that can last the rest of your life. When purchasing disability insurance, ask:

  • How is disability defined? Some policies consider you disabled if you are unable to perform the duties of any job. Better plans pay benefits if you are unable to do the usual duties of your own occupation.
  • When do benefits begin? Most plans have a waiting period after an illness before payments begin.
  • How long do benefits last? After the waiting period, payments are usually available till you reach age 65, though shorter or longer terms are also available.
  • What dollar amount is promised? Can benefits be reduced by Social Security disability and workers' compensation payments? Are the benefits adjusted for inflation? Will the policy provider continue making contributions to your pension plan so you have retirement benefits when the disability coverage ends?

For more information on disability insurance, visit Insurance Information Institute or America's Health Insurance Plans.

The How To File State Taxes Online

How to file state taxes online 1. How to file state taxes online   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 state taxes online If you are both a nonresident and resident in the same year, you have a dual status. How to file state taxes online Dual status is explained later. How to file state taxes online Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. How to file state taxes online 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 state taxes online Useful Items - You may want to see: Form (and Instructions) 1040 U. How to file state taxes online S. How to file state taxes online Individual Income Tax Return 1040A U. How to file state taxes online S. How to file state taxes online Individual Income Tax Return 1040NR U. How to file state taxes online S. How to file state taxes online 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 state taxes online Nonresident Aliens If you are an alien (not a U. How to file state taxes online S. How to file state taxes online citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. How to file state taxes online 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 state taxes online 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 state taxes online S. How to file state taxes online resident for part of the year. How to file state taxes online See First-Year Choice under Dual-Status Aliens, later. How to file state taxes online 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 state taxes online (However, see Dual-Status Aliens , later. How to file state taxes online ) This is known as the “green card” test. How to file state taxes online 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 state taxes online You generally have this status if the U. How to file state taxes online S. How to file state taxes online 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 state taxes online ” 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 state taxes online Resident status taken away. How to file state taxes online   Resident status is considered to have been taken away from you if the U. How to file state taxes online S. How to file state taxes online government issues you a final administrative or judicial order of exclusion or deportation. How to file state taxes online A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. How to file state taxes online Resident status abandoned. How to file state taxes online   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. How to file state taxes online S. How to file state taxes online consular officer. How to file state taxes online    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 state taxes online S. How to file state taxes online consular officer. How to file state taxes online Your application for abandonment. How to file state taxes online Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. How to file state taxes online You must file the letter by certified mail, return receipt requested. How to file state taxes online You must keep a copy of the letter and proof that it was mailed and received. How to file state taxes online    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 state taxes online   If the USCIS or U. How to file state taxes online S. How to file state taxes online 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 state taxes online If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. How to file state taxes online   Under U. How to file state taxes online S. How to file state taxes online 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 state taxes online    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 state taxes online See Expatriation Tax in chapter 4. How to file state taxes online Termination of residency after June 3, 2004, and before June 17, 2008. How to file state taxes online   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. How to file state taxes online S. How to file state taxes online resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. How to file state taxes online Termination of residency after June 16, 2008. How to file state taxes online   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. How to file state taxes online Substantial Presence Test You will be considered a U. How to file state taxes online S. How to file state taxes online resident for tax purposes if you meet the substantial presence test for calendar year 2013. How to file state taxes online 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 state taxes online Example. How to file state taxes online You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. How to file state taxes online 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 state taxes online 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 state taxes online The term United States includes the following areas. How to file state taxes online All 50 states and the District of Columbia. How to file state taxes online The territorial waters of the United States. How to file state taxes online The seabed and subsoil of those submarine areas that are adjacent to U. How to file state taxes online S. How to file state taxes online territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. How to file state taxes online The term does not include U. How to file state taxes online S. How to file state taxes online possessions and territories or U. How to file state taxes online S. How to file state taxes online airspace. How to file state taxes online 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 state taxes online However, there are exceptions to this rule. How to file state taxes online Do not count the following as days of presence in the United States for the substantial presence test. How to file state taxes online 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 state taxes online 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 state taxes online Days you are in the United States as a crew member of a foreign vessel. How to file state taxes online 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 state taxes online Days you are an exempt individual. How to file state taxes online The specific rules that apply to each of these categories are discussed next. How to file state taxes online Regular commuters from Canada or Mexico. How to file state taxes online   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 state taxes online 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 state taxes online   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. How to file state taxes online “Workdays” are the days on which you work in the United States or Canada or Mexico. How to file state taxes online “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 state taxes online 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 state taxes online 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 state taxes online Example. How to file state taxes online Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. How to file state taxes online She was assigned to her firm's office in the United States from February 1 through June 1. How to file state taxes online On June 2, she resumed her employment in Mexico. How to file state taxes online On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. How to file state taxes online S. How to file state taxes online office. How to file state taxes online She returned to her home in Mexico on each of those evenings. How to file state taxes online On 7 days, she worked in her firm's Mexico office. How to file state taxes online 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 state taxes online 8%). How to file state taxes online Days in transit. How to file state taxes online   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 state taxes online 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 state taxes online 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 state taxes online However, you are not considered to be in transit if you attend a business meeting while in the United States. How to file state taxes online This is true even if the meeting is held at the airport. How to file state taxes online Crew members. How to file state taxes online   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 state taxes online S. How to file state taxes online possession. How to file state taxes online 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 state taxes online Medical condition. How to file state taxes online   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 state taxes online Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. How to file state taxes online 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 state taxes online 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 state taxes online   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 state taxes online   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 state taxes online See Form 8843 , later. How to file state taxes online   You cannot exclude any days of presence in the United States under the following circumstances. How to file state taxes online 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 state taxes online You returned to the United States for treatment of a medical condition that arose during a prior stay. How to file state taxes online The condition existed before your arrival in the United States and you were aware of the condition. How to file state taxes online It does not matter whether you needed treatment for the condition when you entered the United States. How to file state taxes online Exempt individual. How to file state taxes online   Do not count days for which you are an exempt individual. How to file state taxes online The term “exempt individual” does not refer to someone exempt from U. How to file state taxes online S. How to file state taxes online tax, but to anyone in the following categories. How to file state taxes online An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. How to file state taxes online 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 state taxes online 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 state taxes online A professional athlete temporarily in the United States to compete in a charitable sports event. How to file state taxes online   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 state taxes online Foreign government-related individuals. How to file state taxes online   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 state taxes online Note. How to file state taxes online 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 state taxes online    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 state taxes online 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 state taxes online   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 state taxes online Note. How to file state taxes online 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 state taxes online None of your days count for purposes of the substantial presence test. How to file state taxes online   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 state taxes online 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 state taxes online Teachers and trainees. How to file state taxes online   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 state taxes online 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 state taxes online S. How to file state taxes online immigration laws and could result in the loss of your visa status. How to file state taxes online   Also included are immediate family members of exempt teachers and trainees. How to file state taxes online See the definition of immediate family, earlier, under Foreign government-related individuals . How to file state taxes online   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 state taxes online However, you will be an exempt individual if all of the following conditions are met. How to file state taxes online 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 state taxes online A foreign employer includes an office or place of business of an American entity in a foreign country or a U. How to file state taxes online S. How to file state taxes online possession. How to file state taxes online   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 state taxes online See Form 8843 , later. How to file state taxes online Example. How to file state taxes online Carla was temporarily in the United States during the year as a teacher on a “J” visa. How to file state taxes online Her compensation for the year was paid by a foreign employer. How to file state taxes online 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 state taxes online 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 state taxes online 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 state taxes online Students. How to file state taxes online   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 state taxes online 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 state taxes online S. How to file state taxes online immigration laws and could result in the loss of your visa status. How to file state taxes online   Also included are immediate family members of exempt students. How to file state taxes online See the definition of immediate family, earlier, under Foreign government-related individuals . How to file state taxes online   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 state taxes online You establish that you do not intend to reside permanently in the United States. How to file state taxes online You have substantially complied with the requirements of your visa. How to file state taxes online 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 state taxes online Whether you have maintained a closer connection to a foreign country (discussed later). How to file state taxes online 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 state taxes online   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 state taxes online See Form 8843 , later. How to file state taxes online Professional athletes. How to file state taxes online   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. How to file state taxes online A charitable sports event is one that meets the following conditions. How to file state taxes online The main purpose is to benefit a qualified charitable organization. How to file state taxes online The entire net proceeds go to charity. How to file state taxes online Volunteers perform substantially all the work. How to file state taxes online   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 state taxes online 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 state taxes online   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 state taxes online See Form 8843 , next. How to file state taxes online Form 8843. How to file state taxes online   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 state taxes online You were unable to leave the United States as planned because of a medical condition or problem. How to file state taxes online You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. How to file state taxes online You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. How to file state taxes online You were a professional athlete competing in a charitable sports event. How to file state taxes online Attach Form 8843 to your 2013 income tax return. How to file state taxes online 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 state taxes online The due date for filing is discussed in chapter 7. How to file state taxes online 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 state taxes online 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 state taxes online 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 state taxes online Closer connection to two foreign countries. How to file state taxes online   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 state taxes online You maintained a tax home beginning on the first day of the year in one foreign country. How to file state taxes online You changed your tax home during the year to a second foreign country. How to file state taxes online You continued to maintain your tax home in the second foreign country for the rest of the year. How to file state taxes online 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 state taxes online 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 state taxes online Tax home. How to file state taxes online   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 state taxes online Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. How to file state taxes online 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 state taxes online 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 state taxes online   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 state taxes online Foreign country. How to file state taxes online   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 state taxes online S. How to file state taxes online 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 state taxes online Establishing a closer connection. How to file state taxes online   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 state taxes online 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 state taxes online The country of residence you designate on forms and documents. How to file state taxes online The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. How to file state taxes online 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 state taxes online It does not matter whether your permanent home is a house, an apartment, or a furnished room. How to file state taxes online It also does not matter whether you rent or own it. How to file state taxes online It is important, however, that your home be available at all times, continuously, and not solely for short stays. How to file state taxes online When you cannot have a closer connection. How to file state taxes online   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 state taxes online 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 state taxes online 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 state taxes online   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 state taxes online   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 state taxes online The due date for filing is discussed later in chapter 7. How to file state taxes online   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. How to file state taxes online 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 state taxes online Effect of Tax Treaties The rules given here to determine if you are a U. How to file state taxes online S. How to file state taxes online resident do not override tax treaty definitions of residency. How to file state taxes online If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. How to file state taxes online 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 state taxes online 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 state taxes online 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 state taxes online S. How to file state taxes online income tax. How to file state taxes online For purposes other than figuring your tax, you will be treated as a U. How to file state taxes online S. How to file state taxes online resident. How to file state taxes online For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . How to file state taxes online Information to be reported. How to file state taxes online   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 state taxes online 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 state taxes online You may also have to attach Form 8938 (discussed in chapter 7). How to file state taxes online See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. How to file state taxes online Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. How to file state taxes online This usually occurs in the year you arrive in or depart from the United States. How to file state taxes online Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. How to file state taxes online First Year of Residency If you are a U. How to file state taxes online S. How to file state taxes online resident for the calendar year, but you were not a U. How to file state taxes online S. How to file state taxes online resident at any time during the preceding calendar year, you are a U. How to file state taxes online S. How to file state taxes online resident only for the part of the calendar year that begins on the residency starting date. How to file state taxes online You are a nonresident alien for the part of the year before that date. How to file state taxes online Residency starting date under substantial presence test. How to file state taxes online   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 state taxes online 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 state taxes online See Closer Connection to a Foreign Country , earlier. How to file state taxes online   In determining whether you can exclude up to 10 days, the following rules apply. How to file state taxes online 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 state taxes online 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 state taxes online 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 state taxes online Example. How to file state taxes online Ivan Ivanovich is a citizen of Russia. How to file state taxes online 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 state taxes online His tax home remained in Russia. How to file state taxes online On March 1, 2013, he moved to the United States and resided here for the rest of the year. How to file state taxes online Ivan is able to establish a closer connection to Russia for the period January 6–10. How to file state taxes online Thus, his residency starting date is March 1. How to file state taxes online Statement required to exclude up to 10 days of presence. How to file state taxes online   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 state taxes online You must sign and date this statement and include a declaration that it is made under penalties of perjury. How to file state taxes online The statement must contain the following information (as applicable). How to file state taxes online Your name, address, U. How to file state taxes online S. How to file state taxes online taxpayer identification number (if any), and U. How to file state taxes online S. How to file state taxes online visa number (if any). How to file state taxes online Your passport number and the name of the country that issued your passport. How to file state taxes online The tax year for which the statement applies. How to file state taxes online The first day that you were present in the United States during the year. How to file state taxes online The dates of the days you are excluding in figuring your first day of residency. How to file state taxes online 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 state taxes online   Attach the required statement to your income tax return. How to file state taxes online 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 state taxes online The due date for filing is discussed in chapter 7. How to file state taxes online   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 state taxes online Therefore, your first day of residency will be the first day you are present in the United States. How to file state taxes online 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 state taxes online Residency starting date under green card test. How to file state taxes online   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 state taxes online   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 state taxes online Residency during the preceding year. How to file state taxes online   If you were a U. How to file state taxes online S. How to file state taxes online resident during any part of the preceding calendar year and you are a U. How to file state taxes online S. How to file state taxes online resident for any part of the current year, you will be considered a U. How to file state taxes online S. How to file state taxes online resident at the beginning of the current year. How to file state taxes online This applies whether you are a resident under the substantial presence test or green card test. How to file state taxes online Example. How to file state taxes online Robert Bach is a citizen of Switzerland. How to file state taxes online He came to the United States as a U. How to file state taxes online S. How to file state taxes online resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. How to file state taxes online Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. How to file state taxes online In calendar year 2013, Robert's U. How to file state taxes online S. How to file state taxes online residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. How to file state taxes online 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 state taxes online S. How to file state taxes online resident for part of 2013. How to file state taxes online 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 state taxes online 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 state taxes online 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 state taxes online 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 state taxes online You are treated as a U. How to file state taxes online S. How to file state taxes online resident for the rest of the year. How to file state taxes online 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 state taxes online 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 state taxes online Note. How to file state taxes online You do not have to be married to make this choice. How to file state taxes online Example 1. How to file state taxes online Juan DaSilva is a citizen of the Philippines. How to file state taxes online 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 state taxes online Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. How to file state taxes online He stayed in the United States for the rest of the year. How to file state taxes online During 2014, Juan was a resident of the United States under the substantial presence test. How to file state taxes online 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 state taxes online 4%). How to file state taxes online If Juan makes the first-year choice, his residency starting date will be November 1, 2013. How to file state taxes online Example 2. How to file state taxes online 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 state taxes online 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 state taxes online Statement required to make the first-year choice for 2013. How to file state taxes online   You must attach a statement to Form 1040 to make the first-year choice for 2013. How to file state taxes online The statement must contain your name and address and specify the following. How to file state taxes online That you are making the first-year choice for 2013. How to file state taxes online That you were not a resident in 2012. How to file state taxes online That you are a resident under the substantial presence test in 2014. How to file state taxes online The number of days of presence in the United States during 2014. How to file state taxes online 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 state taxes online The date or dates of absence from the United States during 2013 that you are treating as days of presence. How to file state taxes online You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. How to file state taxes online 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 state taxes online 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 state taxes online S. How to file state taxes online Individual Income Tax Return. How to file state taxes online You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. How to file state taxes online 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 state taxes online You can use Form 1040NR or Form 1040NR-EZ to figure the tax. How to file state taxes online Enter the tax on Form 4868. How to file state taxes online 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 state taxes online   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. How to file state taxes online   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 state taxes online 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 state taxes online Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. How to file state taxes online S. How to file state taxes online resident for the entire year if all of the following apply. How to file state taxes online You were a nonresident alien at the beginning of the year. How to file state taxes online You are a resident alien or U. How to file state taxes online S. How to file state taxes online citizen at the end of the year. How to file state taxes online You are married to a U. How to file state taxes online S. How to file state taxes online citizen or resident alien at the end of the year. How to file state taxes online Your spouse joins you in making the choice. How to file state taxes online 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 state taxes online Note. How to file state taxes online If you are single at the end of the year, you cannot make this choice. How to file state taxes online If you make this choice, the following rules apply. How to file state taxes online You and your spouse are treated as U. How to file state taxes online S. How to file state taxes online residents for the entire year for income tax purposes. How to file state taxes online You and your spouse are taxed on worldwide income. How to file state taxes online You and your spouse must file a joint return for the year of the choice. How to file state taxes online 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 state taxes online The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. How to file state taxes online Note. How to file state taxes online 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 state taxes online S. How to file state taxes online citizen or resident. How to file state taxes online See Nonresident Spouse Treated as a Resident , later. How to file state taxes online 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 state taxes online Making the choice. How to file state taxes online   You should attach a statement signed by both spouses to your joint return for the year of the choice. How to file state taxes online The statement must contain the following information. How to file state taxes online A declaration that you both qualify to make the choice and that you choose to be treated as U. How to file state taxes online S. How to file state taxes online residents for the entire tax year. How to file state taxes online The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. How to file state taxes online (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. How to file state taxes online )   You generally make this choice when you file your joint return. How to file state taxes online However, you also can make the choice by filing Form 1040X, Amended U. How to file state taxes online S. How to file state taxes online Individual Income Tax Return. How to file state taxes online Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. How to file state taxes online 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 state taxes online   You generally must file the amended joint return within 3 years from the date you filed your original U. How to file state taxes online S. How to file state taxes online income tax return or 2 years from the date you paid your income tax for that year, whichever is later. How to file state taxes online Last Year of Residency If you were a U. How to file state taxes online S. How to file state taxes online resident in 2013 but are not a U. How to file state taxes online S. How to file state taxes online resident during any part of 2014, you cease to be a U. How to file state taxes online S. How to file state taxes online resident on your residency termination date. How to file state taxes online Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. How to file state taxes online Earlier residency termination date. How to file state taxes online   You may qualify for a residency termination date that is earlier than December 31. How to file state taxes online 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 state taxes online 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 state taxes online See Closer Connection to a Foreign Country , earlier. How to file state taxes online    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 state taxes online See Expatriation Tax in chapter 4. How to file state taxes online Termination of residency. How to file state taxes online   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. How to file state taxes online De minimis presence. How to file state taxes online   If you are a U. How to file state taxes online S. How to file state taxes online 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 state taxes online In determining whether you can exclude up to 10 days, the following rules apply. How to file state taxes online 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 state taxes online 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 state taxes online 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 state taxes online Example. How to file state taxes online Lola Bovary is a citizen of Malta. How to file state taxes online She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. How to file state taxes online 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 state taxes online She is able to establish a closer connection to Malta for the period December 12–16. How to file state taxes online Lola is not a U. How to file state taxes online S. How to file state taxes online resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. How to file state taxes online Lola is a U. How to file state taxes online S. How to file state taxes online 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 state taxes online Lola's residency termination date is August 25, 2013. How to file state taxes online Residency during the next year. How to file state taxes online   If you are a U. How to file state taxes online S. How to file state taxes online 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 state taxes online 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 state taxes online Statement required to establish your residency termination date. How to file state taxes online   You must file a statement with the IRS to establish your residency termination date. How to file state taxes online You must sign and date this statement and include a declaration that it is made under penalties of perjury. How to file state taxes online The statement must contain the following information (as applicable). How to file state taxes online Your name, address, U. How to file state taxes online S. How to file state taxes online taxpayer identification number (if any), and U. How to file state taxes online S. How to file state taxes online visa number (if any). How to file state taxes online Your passport number and the name of the country that issued your passport. How to file state taxes online The tax year for which the statement applies. How to file state taxes online The last day that you were present in the United States during the year. How to file state taxes online 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 state taxes online The date that your status as a lawful permanent resident was abandoned or rescinded. How to file state taxes online 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 state taxes online 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 state taxes online   Attach the required statement to your income tax return. How to file state taxes online 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 state taxes online The due date for filing is discussed in chapter 7. How to file state taxes online   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 state taxes online 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 state taxes online 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 state taxes online S. How to file state taxes online 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 state taxes online S. How to file state taxes online resident. How to file state taxes online 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 state taxes online 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 state taxes online Neither you nor your spouse can claim under any tax treaty not to be a U. How to file state taxes online S. How to file state taxes online resident. How to file state taxes online You are both taxed on worldwide income. How to file state taxes online 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 state taxes online 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 state taxes online Example. How to file state taxes online Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. How to file state taxes online In June, Bob became a resident alien and remained a resident for the rest of the year. How to file state taxes online Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. How to file state taxes online 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 state taxes online 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 state taxes online It should contain the following information. How to file state taxes online A declaration that one spouse was a nonresident alien and the other spouse a U. How to file state taxes online S. How to file state taxes online citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. How to file state taxes online S. How to file state taxes online residents for the entire tax year. How to file state taxes online The name, address, and identification number of each spouse. How to file state taxes online (If one spouse died, include the name and address of the person making the choice for the deceased spouse. How to file state taxes online ) Amended return. How to file state taxes online   You generally make this choice when you file your joint return. How to file state taxes online However, you can also make the choice by filing a joint amended return on Form 1040X. How to file state taxes online Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. How to file state taxes online 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 state taxes online   You generally must file the amended joint return within 3 years from the date you filed your original U. How to file state taxes online S. How to file state taxes online income tax return or 2 years from the date you paid your income tax for that year, whichever is later. How to file state taxes online 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 state taxes online S. How to file state taxes online citizen or resident alien at any time during the tax year. How to file state taxes online 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 state taxes online Example. How to file state taxes online Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. How to file state taxes online They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. How to file state taxes online On January 10, 2012, Dick became a nonresident alien. How to file state taxes online Judy had remained a nonresident alien throughout the period. How to file state taxes online 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 state taxes online 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 state taxes online 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 state taxes online If Dick becomes a resident alien again in 2014, their choice is no longer suspended. How to file state taxes online 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 state taxes online 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 state taxes online Revocation. How to file state taxes online 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 state taxes online The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. How to file state taxes online The statement must include the name, address, and identification number of each spouse. How to file state taxes online (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. How to file state taxes online ) 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 state taxes online File the statement as follows. How to file state taxes online 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 state taxes online 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 state taxes online 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 state taxes online Death. How to file state taxes online The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. How to file state taxes online However, if the surviving spouse is a U. How to file state taxes online S. How to file state taxes online 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 state taxes online 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 state taxes online Legal separation. How to file state taxes online 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 state taxes online Inadequate records. How to file state taxes online 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 state taxes online 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 state taxes online For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. How to file state taxes online 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 state taxes online 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 state taxes online Prev  Up  Next   Home   More Online Publications