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How To File Your Taxes Online For Free

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How To File Your Taxes Online For Free

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

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Statistics compiled for the SOI studies are generally based on stratified probability samples of income tax returns or other forms filed with the Internal Revenue Service (IRS). The statistics do not reflect any changes made by the taxpayer through an amended return or by the IRS as a result of an audit. As returns are filed and processed for tax purposes, they are assigned to sampling classes (strata) based on such criteria as: industry, presence or absence of a tax form or schedule, and various income factors or other measures of economic size (such as total assets, total receipts, size of gift, and size of estate). The samples are selected from each stratum over the appropriate filing periods. Thus, sample selection can continue for a given study for several calendar years—3 for corporations because of the incidence of fiscal (noncalendar) year reporting and extensions of filing time. Because sampling must take place before the population size is known precisely, the rates of sample selection within each stratum are fixed. This means, in practice, that both the population and the sample size can differ from those planned. However, these factors do not compromise the validity of the estimates.


Statistics of Income General Sampling Methodology and Data Limitations (PDF - Get Adobe Acrobat Reader)
This article discusses typical sampling procedures used in most Statistics of Income (SOI) programs. Aspects covered briefly include sampling criteria, selection techniques, methods of estimation, and sampling variability (coefficients of variation (CV)). Some of the nonsampling error limitations of the data are also described, as well as the tabular conventions employed.

Sampling Methodology and Data Limitations, by Study
Additional information on sample design and data limitations for specific SOI studies can be found in the link above. More technical information is available, on request, by writing to the Director, Statistics of Income Division RAS:S, Internal Revenue Service, P.O. Box 2608, Washington, DC 20013-2608.

Statistics of Income Research in Statistical Methodology
Follow the link above to find research papers written by members of SOI covering topics such as sample design and models, panel design and analysis, data disclosure and data sharing research, and more.

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Page Last Reviewed or Updated: 23-Jan-2013

The How To File Your Taxes Online For Free

How to file your taxes online for free Index A Acknowledgment, Acknowledgment. How to file your taxes online for free Adoption expenses, Personal Expenses Airplanes, donations of, Cars, Boats, and Airplanes Appraisal fees, Appraisal Fees Assistance (see Tax help) Athletic events, Athletic events. How to file your taxes online for free B Bargain sales, Bargain Sales Blood donated, Value of Time or Services Boats, donations of, Cars, Boats, and Airplanes Boats, fair market value, Cars, boats, and airplanes. How to file your taxes online for free C Canadian charity, Canadian charities. How to file your taxes online for free Capital gain property, Capital Gain Property Car expenses, Car expenses. How to file your taxes online for free , Car expenses. How to file your taxes online for free Carryovers, Carryovers Cars, donations of, Cars, Boats, and Airplanes Cash contributions, records to keep, Cash Contributions Charity benefit events, Charity benefit events. How to file your taxes online for free Church deacon, Church deacon. How to file your taxes online for free Clothing Fair market value of, Used clothing. How to file your taxes online for free Conservation contribution, Special 50% Limit for Qualified Conservation Contributions Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit Contributions of property, Contributions of Property Contributions subject to special rules Car, boat, or airplane, 1098–C, Contributions Subject to Special Rules Clothing, Contributions Subject to Special Rules Fractional interest in tangible personal property, Contributions Subject to Special Rules Future interest in tangible personal property, Contributions Subject to Special Rules Household items, Contributions Subject to Special Rules Inventory from your business, Contributions Subject to Special Rules Partial interest in property, Contributions Subject to Special Rules Patent or other intellectual property, Contributions Subject to Special Rules Property subject to a debt, Contributions Subject to Special Rules Qualified conservation contribution, Contributions Subject to Special Rules Taxidermy property, Contributions Subject to Special Rules Contributions to nonqualified organizations Foreign organizations, Contributions to Nonqualified Organizations Contributions you can deduct, Contributions You Can Deduct Conventions of a qualified organization, Conventions. How to file your taxes online for free D Daily allowance (per diem) from a charitable organization, Daily allowance (per diem). How to file your taxes online for free Deduction limits, Limits on Deductions Determining fair market value, Determining Fair Market Value Disaster relief, Reminders Donor-advised funds, Contributions to Donor-Advised Funds E Easement, Building in registered historic district. How to file your taxes online for free F Farmer, Qualified farmer or rancher. How to file your taxes online for free Food inventory, Food Inventory Foreign organizations Canadian, Canadian charities. How to file your taxes online for free Israeli, Israeli charities. How to file your taxes online for free Mexican, Mexican charities. How to file your taxes online for free Form 8282, Form 8282. How to file your taxes online for free 8283, Total deduction over $500. How to file your taxes online for free Foster parents, Foster parents. How to file your taxes online for free Free tax services, Free help with your tax return. How to file your taxes online for free Future interests in property, Future Interest in Tangible Personal Property H Help (see Tax help) Historic building, Building in registered historic district. How to file your taxes online for free Household items Fair market value of, Household items. How to file your taxes online for free How to report, How To Report Noncash contributions, Reporting expenses for student living with you. How to file your taxes online for free I Introduction, Introduction Inventory, Food Inventory Israeli charity, Israeli charities. How to file your taxes online for free L Legislation, influencing, Contributions From Which You Benefit Limit on itemized deductions, What's New Limits on deductions, Limits on Deductions 20% limit, 20% Limit 30% limit, 30% Limit 50% limit, 50% Limit Calculation, How To Figure Your Deduction When Limits Apply Capital gain property, Special 30% Limit for Capital Gain Property Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions M Meals, Personal Expenses Membership fees or dues, Membership fees or dues. How to file your taxes online for free Mexican charity, Mexican charities. How to file your taxes online for free Motor vehicles, donations of, Cars, Boats, and Airplanes Motor vehicles, fair market value, Cars, boats, and airplanes. How to file your taxes online for free N Noncash contributions, Noncash Contributions How to report, Reporting expenses for student living with you. How to file your taxes online for free Records to keep, Noncash Contributions Nondeductible contributions, Contributions You Cannot Deduct O Ordinary income property, Ordinary Income Property Out-of-pocket expenses, Out-of-pocket expenses. How to file your taxes online for free Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services P Payroll deductions, Payroll deductions. How to file your taxes online for free , Payroll deductions. How to file your taxes online for free Penalty, valuation overstatement, Penalty Personal expenses, Personal Expenses Private foundation, 50% Limit Organizations Private nonoperating foundation, Contributions to private nonoperating foundations. How to file your taxes online for free , 50% Limit Organizations Private operating foundation, 50% Limit Organizations Property Bargain sales, Bargain Sales Basis, Giving Property That Has Decreased in Value Capital gain, Capital Gain Property Capital gain election, Capital gain property election. How to file your taxes online for free Decreased in value, Giving Property That Has Decreased in Value Future interests, Future Interest in Tangible Personal Property Increased in value, Giving Property That Has Increased in Value Inventory, Food Inventory Ordinary income, Ordinary Income Property Unrelated use, Tangible personal property put to unrelated use. How to file your taxes online for free Publications (see Tax help) Q Qualified charitable distributions, Qualified Charitable Distributions Qualified conservation contribution, Special 50% Limit for Qualified Conservation Contributions Qualified organizations Foreign qualified organizations Canadian, Organizations That Qualify To Receive Deductible Contributions Israeli, Organizations That Qualify To Receive Deductible Contributions Mexican, Organizations That Qualify To Receive Deductible Contributions Types, Organizations That Qualify To Receive Deductible Contributions R Raffle or bingo, Contributions From Which You Benefit Recapture No exempt use, Recapture if no exempt use. How to file your taxes online for free Recapture of deduction of fractional interest in tangible personal property Additional tax, Recapture of deduction. How to file your taxes online for free Records to keep, Records To Keep Reminders Disaster relief, Reminders Reporting, How To Report Retirement home, Contributions From Which You Benefit S Services, value of, Value of Time or Services Split-dollar insurance arrangements, Contributions From Which You Benefit Student, Mutual exchange program. How to file your taxes online for free Exchange program, Mutual exchange program. How to file your taxes online for free Living with you, Student living with you. How to file your taxes online for free Student living with you, Expenses Paid for Student Living With You, Reporting expenses for student living with you. How to file your taxes online for free T Tangible personal property Future interest in, Future Interest in Tangible Personal Property Tax help, How To Get Tax Help Time, value of, Value of Time or Services Token items, Certain membership benefits can be disregarded. How to file your taxes online for free Travel expenses, Travel. How to file your taxes online for free Travel expenses for charitable services, Deductible travel expenses. How to file your taxes online for free Tuition, Contributions From Which You Benefit U Underprivileged youths, Underprivileged youths selected by charity. How to file your taxes online for free Uniforms, Uniforms. How to file your taxes online for free Unrelated use, Unrelated use. How to file your taxes online for free V Volunteers, Out-of-Pocket Expenses in Giving Services W Whaling captain, Expenses of Whaling Captains When to deduct, When To Deduct Prev  Up     Home   More Online Publications