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How To Fill Out Form 1040ez

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How To Fill Out Form 1040ez

How to fill out form 1040ez 1. How to fill out form 1040ez   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 fill out form 1040ez If you are both a nonresident and resident in the same year, you have a dual status. How to fill out form 1040ez Dual status is explained later. How to fill out form 1040ez Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. How to fill out form 1040ez 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 fill out form 1040ez Useful Items - You may want to see: Form (and Instructions) 1040 U. How to fill out form 1040ez S. How to fill out form 1040ez Individual Income Tax Return 1040A U. How to fill out form 1040ez S. How to fill out form 1040ez Individual Income Tax Return 1040NR U. How to fill out form 1040ez S. How to fill out form 1040ez 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 fill out form 1040ez Nonresident Aliens If you are an alien (not a U. How to fill out form 1040ez S. How to fill out form 1040ez citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. How to fill out form 1040ez 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 fill out form 1040ez Even if you do not meet either of these tests, you may be able to choose to be treated as a U. How to fill out form 1040ez S. How to fill out form 1040ez resident for part of the year. How to fill out form 1040ez See First-Year Choice under Dual-Status Aliens, later. How to fill out form 1040ez 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 fill out form 1040ez (However, see Dual-Status Aliens , later. How to fill out form 1040ez ) This is known as the “green card” test. How to fill out form 1040ez 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 fill out form 1040ez You generally have this status if the U. How to fill out form 1040ez S. How to fill out form 1040ez Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. How to fill out form 1040ez ” 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 fill out form 1040ez Resident status taken away. How to fill out form 1040ez   Resident status is considered to have been taken away from you if the U. How to fill out form 1040ez S. How to fill out form 1040ez government issues you a final administrative or judicial order of exclusion or deportation. How to fill out form 1040ez A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. How to fill out form 1040ez Resident status abandoned. How to fill out form 1040ez   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. How to fill out form 1040ez S. How to fill out form 1040ez consular officer. How to fill out form 1040ez    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 fill out form 1040ez S. How to fill out form 1040ez consular officer. How to fill out form 1040ez Your application for abandonment. How to fill out form 1040ez Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. How to fill out form 1040ez You must file the letter by certified mail, return receipt requested. How to fill out form 1040ez You must keep a copy of the letter and proof that it was mailed and received. How to fill out form 1040ez    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 fill out form 1040ez   If the USCIS or U. How to fill out form 1040ez S. How to fill out form 1040ez 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 fill out form 1040ez If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. How to fill out form 1040ez   Under U. How to fill out form 1040ez S. How to fill out form 1040ez 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 fill out form 1040ez    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. How to fill out form 1040ez See Expatriation Tax in chapter 4. How to fill out form 1040ez Termination of residency after June 3, 2004, and before June 17, 2008. How to fill out form 1040ez   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. How to fill out form 1040ez S. How to fill out form 1040ez resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. How to fill out form 1040ez Termination of residency after June 16, 2008. How to fill out form 1040ez   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. How to fill out form 1040ez Substantial Presence Test You will be considered a U. How to fill out form 1040ez S. How to fill out form 1040ez resident for tax purposes if you meet the substantial presence test for calendar year 2013. How to fill out form 1040ez 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 fill out form 1040ez Example. How to fill out form 1040ez You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez The term United States includes the following areas. How to fill out form 1040ez All 50 states and the District of Columbia. How to fill out form 1040ez The territorial waters of the United States. How to fill out form 1040ez The seabed and subsoil of those submarine areas that are adjacent to U. How to fill out form 1040ez S. How to fill out form 1040ez territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. How to fill out form 1040ez The term does not include U. How to fill out form 1040ez S. How to fill out form 1040ez possessions and territories or U. How to fill out form 1040ez S. How to fill out form 1040ez airspace. How to fill out form 1040ez 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 fill out form 1040ez However, there are exceptions to this rule. How to fill out form 1040ez Do not count the following as days of presence in the United States for the substantial presence test. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Days you are in the United States as a crew member of a foreign vessel. How to fill out form 1040ez 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 fill out form 1040ez Days you are an exempt individual. How to fill out form 1040ez The specific rules that apply to each of these categories are discussed next. How to fill out form 1040ez Regular commuters from Canada or Mexico. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. How to fill out form 1040ez “Workdays” are the days on which you work in the United States or Canada or Mexico. How to fill out form 1040ez “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 fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Example. How to fill out form 1040ez Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. How to fill out form 1040ez She was assigned to her firm's office in the United States from February 1 through June 1. How to fill out form 1040ez On June 2, she resumed her employment in Mexico. How to fill out form 1040ez On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. How to fill out form 1040ez S. How to fill out form 1040ez office. How to fill out form 1040ez She returned to her home in Mexico on each of those evenings. How to fill out form 1040ez On 7 days, she worked in her firm's Mexico office. How to fill out form 1040ez 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 fill out form 1040ez 8%). How to fill out form 1040ez Days in transit. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez However, you are not considered to be in transit if you attend a business meeting while in the United States. How to fill out form 1040ez This is true even if the meeting is held at the airport. How to fill out form 1040ez Crew members. How to fill out form 1040ez   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 fill out form 1040ez S. How to fill out form 1040ez possession. How to fill out form 1040ez However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. How to fill out form 1040ez Medical condition. How to fill out form 1040ez   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 fill out form 1040ez Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez   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 fill out form 1040ez   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 fill out form 1040ez See Form 8843 , later. How to fill out form 1040ez   You cannot exclude any days of presence in the United States under the following circumstances. How to fill out form 1040ez 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 fill out form 1040ez You returned to the United States for treatment of a medical condition that arose during a prior stay. How to fill out form 1040ez The condition existed before your arrival in the United States and you were aware of the condition. How to fill out form 1040ez It does not matter whether you needed treatment for the condition when you entered the United States. How to fill out form 1040ez Exempt individual. How to fill out form 1040ez   Do not count days for which you are an exempt individual. How to fill out form 1040ez The term “exempt individual” does not refer to someone exempt from U. How to fill out form 1040ez S. How to fill out form 1040ez tax, but to anyone in the following categories. How to fill out form 1040ez An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez A professional athlete temporarily in the United States to compete in a charitable sports event. How to fill out form 1040ez   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 fill out form 1040ez Foreign government-related individuals. How to fill out form 1040ez   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 fill out form 1040ez Note. How to fill out form 1040ez 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 fill out form 1040ez    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 fill out form 1040ez An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. How to fill out form 1040ez   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 fill out form 1040ez Note. How to fill out form 1040ez 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 fill out form 1040ez None of your days count for purposes of the substantial presence test. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez Teachers and trainees. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez S. How to fill out form 1040ez immigration laws and could result in the loss of your visa status. How to fill out form 1040ez   Also included are immediate family members of exempt teachers and trainees. How to fill out form 1040ez See the definition of immediate family, earlier, under Foreign government-related individuals . How to fill out form 1040ez   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 fill out form 1040ez However, you will be an exempt individual if all of the following conditions are met. How to fill out form 1040ez 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 fill out form 1040ez A foreign employer includes an office or place of business of an American entity in a foreign country or a U. How to fill out form 1040ez S. How to fill out form 1040ez possession. How to fill out form 1040ez   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 fill out form 1040ez See Form 8843 , later. How to fill out form 1040ez Example. How to fill out form 1040ez Carla was temporarily in the United States during the year as a teacher on a “J” visa. How to fill out form 1040ez Her compensation for the year was paid by a foreign employer. How to fill out form 1040ez Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Students. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez S. How to fill out form 1040ez immigration laws and could result in the loss of your visa status. How to fill out form 1040ez   Also included are immediate family members of exempt students. How to fill out form 1040ez See the definition of immediate family, earlier, under Foreign government-related individuals . How to fill out form 1040ez   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 fill out form 1040ez You establish that you do not intend to reside permanently in the United States. How to fill out form 1040ez You have substantially complied with the requirements of your visa. How to fill out form 1040ez 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 fill out form 1040ez Whether you have maintained a closer connection to a foreign country (discussed later). How to fill out form 1040ez 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 fill out form 1040ez   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. How to fill out form 1040ez See Form 8843 , later. How to fill out form 1040ez Professional athletes. How to fill out form 1040ez   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. How to fill out form 1040ez A charitable sports event is one that meets the following conditions. How to fill out form 1040ez The main purpose is to benefit a qualified charitable organization. How to fill out form 1040ez The entire net proceeds go to charity. How to fill out form 1040ez Volunteers perform substantially all the work. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez   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 fill out form 1040ez See Form 8843 , next. How to fill out form 1040ez Form 8843. How to fill out form 1040ez   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 fill out form 1040ez You were unable to leave the United States as planned because of a medical condition or problem. How to fill out form 1040ez You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. How to fill out form 1040ez You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. How to fill out form 1040ez You were a professional athlete competing in a charitable sports event. How to fill out form 1040ez Attach Form 8843 to your 2013 income tax return. How to fill out form 1040ez 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 fill out form 1040ez The due date for filing is discussed in chapter 7. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Closer connection to two foreign countries. How to fill out form 1040ez   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 fill out form 1040ez You maintained a tax home beginning on the first day of the year in one foreign country. How to fill out form 1040ez You changed your tax home during the year to a second foreign country. How to fill out form 1040ez You continued to maintain your tax home in the second foreign country for the rest of the year. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Tax home. How to fill out form 1040ez   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 fill out form 1040ez Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. How to fill out form 1040ez 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 fill out form 1040ez If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. How to fill out form 1040ez   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 fill out form 1040ez Foreign country. How to fill out form 1040ez   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 fill out form 1040ez S. How to fill out form 1040ez 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 fill out form 1040ez Establishing a closer connection. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez The country of residence you designate on forms and documents. How to fill out form 1040ez The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. How to fill out form 1040ez 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 fill out form 1040ez It does not matter whether your permanent home is a house, an apartment, or a furnished room. How to fill out form 1040ez It also does not matter whether you rent or own it. How to fill out form 1040ez It is important, however, that your home be available at all times, continuously, and not solely for short stays. How to fill out form 1040ez When you cannot have a closer connection. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez   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 fill out form 1040ez   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 fill out form 1040ez The due date for filing is discussed later in chapter 7. How to fill out form 1040ez   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. How to fill out form 1040ez 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 fill out form 1040ez Effect of Tax Treaties The rules given here to determine if you are a U. How to fill out form 1040ez S. How to fill out form 1040ez resident do not override tax treaty definitions of residency. How to fill out form 1040ez If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez S. How to fill out form 1040ez income tax. How to fill out form 1040ez For purposes other than figuring your tax, you will be treated as a U. How to fill out form 1040ez S. How to fill out form 1040ez resident. How to fill out form 1040ez For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . How to fill out form 1040ez Information to be reported. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez You may also have to attach Form 8938 (discussed in chapter 7). How to fill out form 1040ez See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. How to fill out form 1040ez Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. How to fill out form 1040ez This usually occurs in the year you arrive in or depart from the United States. How to fill out form 1040ez Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. How to fill out form 1040ez First Year of Residency If you are a U. How to fill out form 1040ez S. How to fill out form 1040ez resident for the calendar year, but you were not a U. How to fill out form 1040ez S. How to fill out form 1040ez resident at any time during the preceding calendar year, you are a U. How to fill out form 1040ez S. How to fill out form 1040ez resident only for the part of the calendar year that begins on the residency starting date. How to fill out form 1040ez You are a nonresident alien for the part of the year before that date. How to fill out form 1040ez Residency starting date under substantial presence test. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez See Closer Connection to a Foreign Country , earlier. How to fill out form 1040ez   In determining whether you can exclude up to 10 days, the following rules apply. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Example. How to fill out form 1040ez Ivan Ivanovich is a citizen of Russia. How to fill out form 1040ez 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 fill out form 1040ez His tax home remained in Russia. How to fill out form 1040ez On March 1, 2013, he moved to the United States and resided here for the rest of the year. How to fill out form 1040ez Ivan is able to establish a closer connection to Russia for the period January 6–10. How to fill out form 1040ez Thus, his residency starting date is March 1. How to fill out form 1040ez Statement required to exclude up to 10 days of presence. How to fill out form 1040ez   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 fill out form 1040ez You must sign and date this statement and include a declaration that it is made under penalties of perjury. How to fill out form 1040ez The statement must contain the following information (as applicable). How to fill out form 1040ez Your name, address, U. How to fill out form 1040ez S. How to fill out form 1040ez taxpayer identification number (if any), and U. How to fill out form 1040ez S. How to fill out form 1040ez visa number (if any). How to fill out form 1040ez Your passport number and the name of the country that issued your passport. How to fill out form 1040ez The tax year for which the statement applies. How to fill out form 1040ez The first day that you were present in the United States during the year. How to fill out form 1040ez The dates of the days you are excluding in figuring your first day of residency. How to fill out form 1040ez 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 fill out form 1040ez   Attach the required statement to your income tax return. How to fill out form 1040ez 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 fill out form 1040ez The due date for filing is discussed in chapter 7. How to fill out form 1040ez   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 fill out form 1040ez Therefore, your first day of residency will be the first day you are present in the United States. How to fill out form 1040ez 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 fill out form 1040ez Residency starting date under green card test. How to fill out form 1040ez   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 fill out form 1040ez   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 fill out form 1040ez Residency during the preceding year. How to fill out form 1040ez   If you were a U. How to fill out form 1040ez S. How to fill out form 1040ez resident during any part of the preceding calendar year and you are a U. How to fill out form 1040ez S. How to fill out form 1040ez resident for any part of the current year, you will be considered a U. How to fill out form 1040ez S. How to fill out form 1040ez resident at the beginning of the current year. How to fill out form 1040ez This applies whether you are a resident under the substantial presence test or green card test. How to fill out form 1040ez Example. How to fill out form 1040ez Robert Bach is a citizen of Switzerland. How to fill out form 1040ez He came to the United States as a U. How to fill out form 1040ez S. How to fill out form 1040ez resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. How to fill out form 1040ez Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. How to fill out form 1040ez In calendar year 2013, Robert's U. How to fill out form 1040ez S. How to fill out form 1040ez residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. How to fill out form 1040ez 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 fill out form 1040ez S. How to fill out form 1040ez resident for part of 2013. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez You are treated as a U. How to fill out form 1040ez S. How to fill out form 1040ez resident for the rest of the year. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Note. How to fill out form 1040ez You do not have to be married to make this choice. How to fill out form 1040ez Example 1. How to fill out form 1040ez Juan DaSilva is a citizen of the Philippines. How to fill out form 1040ez 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 fill out form 1040ez Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. How to fill out form 1040ez He stayed in the United States for the rest of the year. How to fill out form 1040ez During 2014, Juan was a resident of the United States under the substantial presence test. How to fill out form 1040ez 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 fill out form 1040ez 4%). How to fill out form 1040ez If Juan makes the first-year choice, his residency starting date will be November 1, 2013. How to fill out form 1040ez Example 2. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Statement required to make the first-year choice for 2013. How to fill out form 1040ez   You must attach a statement to Form 1040 to make the first-year choice for 2013. How to fill out form 1040ez The statement must contain your name and address and specify the following. How to fill out form 1040ez That you are making the first-year choice for 2013. How to fill out form 1040ez That you were not a resident in 2012. How to fill out form 1040ez That you are a resident under the substantial presence test in 2014. How to fill out form 1040ez The number of days of presence in the United States during 2014. How to fill out form 1040ez 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 fill out form 1040ez The date or dates of absence from the United States during 2013 that you are treating as days of presence. How to fill out form 1040ez You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. How to fill out form 1040ez 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 fill out form 1040ez To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. How to fill out form 1040ez S. How to fill out form 1040ez Individual Income Tax Return. How to fill out form 1040ez You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. How to fill out form 1040ez 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 fill out form 1040ez You can use Form 1040NR or Form 1040NR-EZ to figure the tax. How to fill out form 1040ez Enter the tax on Form 4868. How to fill out form 1040ez 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 fill out form 1040ez   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. How to fill out form 1040ez S. How to fill out form 1040ez resident for the entire year if all of the following apply. How to fill out form 1040ez You were a nonresident alien at the beginning of the year. How to fill out form 1040ez You are a resident alien or U. How to fill out form 1040ez S. How to fill out form 1040ez citizen at the end of the year. How to fill out form 1040ez You are married to a U. How to fill out form 1040ez S. How to fill out form 1040ez citizen or resident alien at the end of the year. How to fill out form 1040ez Your spouse joins you in making the choice. How to fill out form 1040ez 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 fill out form 1040ez Note. How to fill out form 1040ez If you are single at the end of the year, you cannot make this choice. How to fill out form 1040ez If you make this choice, the following rules apply. How to fill out form 1040ez You and your spouse are treated as U. How to fill out form 1040ez S. How to fill out form 1040ez residents for the entire year for income tax purposes. How to fill out form 1040ez You and your spouse are taxed on worldwide income. How to fill out form 1040ez You and your spouse must file a joint return for the year of the choice. How to fill out form 1040ez Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. How to fill out form 1040ez The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. How to fill out form 1040ez Note. How to fill out form 1040ez 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 fill out form 1040ez S. How to fill out form 1040ez citizen or resident. How to fill out form 1040ez See Nonresident Spouse Treated as a Resident , later. How to fill out form 1040ez If you previously made that choice and it is still in effect, you do not need to make the choice explained here. How to fill out form 1040ez Making the choice. How to fill out form 1040ez   You should attach a statement signed by both spouses to your joint return for the year of the choice. How to fill out form 1040ez The statement must contain the following information. How to fill out form 1040ez A declaration that you both qualify to make the choice and that you choose to be treated as U. How to fill out form 1040ez S. How to fill out form 1040ez residents for the entire tax year. How to fill out form 1040ez The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. How to fill out form 1040ez (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. How to fill out form 1040ez )   You generally make this choice when you file your joint return. How to fill out form 1040ez However, you also can make the choice by filing Form 1040X, Amended U. How to fill out form 1040ez S. How to fill out form 1040ez Individual Income Tax Return. How to fill out form 1040ez Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. How to fill out form 1040ez 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 fill out form 1040ez   You generally must file the amended joint return within 3 years from the date you filed your original U. How to fill out form 1040ez S. How to fill out form 1040ez income tax return or 2 years from the date you paid your income tax for that year, whichever is later. How to fill out form 1040ez Last Year of Residency If you were a U. How to fill out form 1040ez S. How to fill out form 1040ez resident in 2013 but are not a U. How to fill out form 1040ez S. How to fill out form 1040ez resident during any part of 2014, you cease to be a U. How to fill out form 1040ez S. How to fill out form 1040ez resident on your residency termination date. How to fill out form 1040ez Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. How to fill out form 1040ez Earlier residency termination date. How to fill out form 1040ez   You may qualify for a residency termination date that is earlier than December 31. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez See Closer Connection to a Foreign Country , earlier. How to fill out form 1040ez    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. How to fill out form 1040ez See Expatriation Tax in chapter 4. How to fill out form 1040ez Termination of residency. How to fill out form 1040ez   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. How to fill out form 1040ez De minimis presence. How to fill out form 1040ez   If you are a U. How to fill out form 1040ez S. How to fill out form 1040ez 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 fill out form 1040ez In determining whether you can exclude up to 10 days, the following rules apply. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Example. How to fill out form 1040ez Lola Bovary is a citizen of Malta. How to fill out form 1040ez She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. How to fill out form 1040ez 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 fill out form 1040ez She is able to establish a closer connection to Malta for the period December 12–16. How to fill out form 1040ez Lola is not a U. How to fill out form 1040ez S. How to fill out form 1040ez resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. How to fill out form 1040ez Lola is a U. How to fill out form 1040ez S. How to fill out form 1040ez 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 fill out form 1040ez Lola's residency termination date is August 25, 2013. How to fill out form 1040ez Residency during the next year. How to fill out form 1040ez   If you are a U. How to fill out form 1040ez S. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Statement required to establish your residency termination date. How to fill out form 1040ez   You must file a statement with the IRS to establish your residency termination date. How to fill out form 1040ez You must sign and date this statement and include a declaration that it is made under penalties of perjury. How to fill out form 1040ez The statement must contain the following information (as applicable). How to fill out form 1040ez Your name, address, U. How to fill out form 1040ez S. How to fill out form 1040ez taxpayer identification number (if any), and U. How to fill out form 1040ez S. How to fill out form 1040ez visa number (if any). How to fill out form 1040ez Your passport number and the name of the country that issued your passport. How to fill out form 1040ez The tax year for which the statement applies. How to fill out form 1040ez The last day that you were present in the United States during the year. How to fill out form 1040ez 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 fill out form 1040ez The date that your status as a lawful permanent resident was abandoned or rescinded. How to fill out form 1040ez Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. How to fill out form 1040ez 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 fill out form 1040ez   Attach the required statement to your income tax return. How to fill out form 1040ez 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 fill out form 1040ez The due date for filing is discussed in chapter 7. How to fill out form 1040ez   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 fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez S. How to fill out form 1040ez 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 fill out form 1040ez S. How to fill out form 1040ez resident. How to fill out form 1040ez 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 fill out form 1040ez If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. How to fill out form 1040ez Neither you nor your spouse can claim under any tax treaty not to be a U. How to fill out form 1040ez S. How to fill out form 1040ez resident. How to fill out form 1040ez You are both taxed on worldwide income. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Example. How to fill out form 1040ez Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. How to fill out form 1040ez In June, Bob became a resident alien and remained a resident for the rest of the year. How to fill out form 1040ez Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez It should contain the following information. How to fill out form 1040ez A declaration that one spouse was a nonresident alien and the other spouse a U. How to fill out form 1040ez S. How to fill out form 1040ez citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. How to fill out form 1040ez S. How to fill out form 1040ez residents for the entire tax year. How to fill out form 1040ez The name, address, and identification number of each spouse. How to fill out form 1040ez (If one spouse died, include the name and address of the person making the choice for the deceased spouse. How to fill out form 1040ez ) Amended return. How to fill out form 1040ez   You generally make this choice when you file your joint return. How to fill out form 1040ez However, you can also make the choice by filing a joint amended return on Form 1040X. How to fill out form 1040ez Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. How to fill out form 1040ez 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 fill out form 1040ez   You generally must file the amended joint return within 3 years from the date you filed your original U. How to fill out form 1040ez S. How to fill out form 1040ez income tax return or 2 years from the date you paid your income tax for that year, whichever is later. How to fill out form 1040ez 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 fill out form 1040ez S. How to fill out form 1040ez citizen or resident alien at any time during the tax year. How to fill out form 1040ez 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 fill out form 1040ez Example. How to fill out form 1040ez Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. How to fill out form 1040ez They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. How to fill out form 1040ez On January 10, 2012, Dick became a nonresident alien. How to fill out form 1040ez Judy had remained a nonresident alien throughout the period. How to fill out form 1040ez 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 fill out form 1040ez However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. How to fill out form 1040ez 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 fill out form 1040ez If Dick becomes a resident alien again in 2014, their choice is no longer suspended. How to fill out form 1040ez 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 fill out form 1040ez If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. How to fill out form 1040ez Revocation. How to fill out form 1040ez 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 fill out form 1040ez The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. How to fill out form 1040ez The statement must include the name, address, and identification number of each spouse. How to fill out form 1040ez (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. How to fill out form 1040ez ) 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 fill out form 1040ez File the statement as follows. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Death. How to fill out form 1040ez The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. How to fill out form 1040ez However, if the surviving spouse is a U. How to fill out form 1040ez S. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Legal separation. How to fill out form 1040ez 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 fill out form 1040ez Inadequate records. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. How to fill out form 1040ez 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 fill out form 1040ez 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 fill out form 1040ez Prev  Up  Next   Home   More Online Publications
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The Office of the Comptroller of the Currency (OCC) charters, regulates, and supervises all national banks. It also supervises the Federal branches and agencies of foreign banks.

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Website: Office of the Comptroller of the Currency (OCC) HelpWithMyBank.gov

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The How To Fill Out Form 1040ez

How to fill out form 1040ez Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to fill out form 1040ez How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to fill out form 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. How to fill out form 1040ez Free help with your tax return. How to fill out form 1040ez   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to fill out form 1040ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. How to fill out form 1040ez The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to fill out form 1040ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to fill out form 1040ez Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How to fill out form 1040ez To find the nearest VITA or TCE site, visit IRS. How to fill out form 1040ez gov or call 1-800-906-9887 or 1-800-829-1040. How to fill out form 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to fill out form 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to fill out form 1040ez aarp. How to fill out form 1040ez org/money/taxaide or call 1-888-227-7669. How to fill out form 1040ez   For more information on these programs, go to IRS. How to fill out form 1040ez gov and enter “VITA” in the search box. How to fill out form 1040ez Internet. How to fill out form 1040ez You can access the IRS website at IRS. How to fill out form 1040ez gov 24 hours a day, 7 days a week to: E-file your return. How to fill out form 1040ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to fill out form 1040ez Check the status of your 2012 refund. How to fill out form 1040ez Go to IRS. How to fill out form 1040ez gov and click on Where’s My Refund. How to fill out form 1040ez Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. How to fill out form 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to fill out form 1040ez Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to fill out form 1040ez Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. How to fill out form 1040ez Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. How to fill out form 1040ez So in a change from previous filing seasons, you won't get an estimated refund date right away. How to fill out form 1040ez Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How to fill out form 1040ez You can obtain a free transcript online at IRS. How to fill out form 1040ez gov by clicking on Order a Return or Account Transcript under “Tools. How to fill out form 1040ez ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. How to fill out form 1040ez You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. How to fill out form 1040ez Download forms, including talking tax forms, instructions, and publications. How to fill out form 1040ez Order IRS products. How to fill out form 1040ez Research your tax questions. How to fill out form 1040ez Search publications by topic or keyword. How to fill out form 1040ez Use the Internal Revenue Code, regulations, or other official guidance. How to fill out form 1040ez View Internal Revenue Bulletins (IRBs) published in the last few years. How to fill out form 1040ez Figure your withholding allowances using the IRS Withholding Calculator at www. How to fill out form 1040ez irs. How to fill out form 1040ez gov/individuals. How to fill out form 1040ez Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. How to fill out form 1040ez gov by typing Alternative Minimum Tax Assistant in the search box. How to fill out form 1040ez Sign up to receive local and national tax news by email. How to fill out form 1040ez Get information on starting and operating a small business. How to fill out form 1040ez Phone. How to fill out form 1040ez Many services are available by phone. How to fill out form 1040ez   Ordering forms, instructions, and publications. How to fill out form 1040ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). How to fill out form 1040ez You should receive your order within 10 days. How to fill out form 1040ez Asking tax questions. How to fill out form 1040ez Call the IRS with your tax questions at 1-800-829-1040. How to fill out form 1040ez Solving problems. How to fill out form 1040ez You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). How to fill out form 1040ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to fill out form 1040ez Call your local Taxpayer Assistance Center for an appointment. How to fill out form 1040ez To find the number, go to www. How to fill out form 1040ez irs. How to fill out form 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to fill out form 1040ez TTY/TDD equipment. How to fill out form 1040ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to fill out form 1040ez The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. How to fill out form 1040ez These individuals can also access the IRS through relay services such as the Federal Relay Service at www. How to fill out form 1040ez gsa. How to fill out form 1040ez gov/fedrelay. How to fill out form 1040ez TeleTax topics. How to fill out form 1040ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to fill out form 1040ez Checking the status of your 2012 refund. How to fill out form 1040ez To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). How to fill out form 1040ez Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. How to fill out form 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to fill out form 1040ez Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to fill out form 1040ez Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. How to fill out form 1040ez Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How to fill out form 1040ez Evaluating the quality of our telephone services. How to fill out form 1040ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to fill out form 1040ez One method is for a second IRS representative to listen in on or record random telephone calls. How to fill out form 1040ez Another is to ask some callers to complete a short survey at the end of the call. How to fill out form 1040ez Walk-in. How to fill out form 1040ez Some products and services are available on a walk-in basis. How to fill out form 1040ez   Products. How to fill out form 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to fill out form 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to fill out form 1040ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to fill out form 1040ez Services. How to fill out form 1040ez You can walk in to your local TAC most business days for personal, face-to-face tax help. How to fill out form 1040ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to fill out form 1040ez If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How to fill out form 1040ez No appointment is necessary—just walk in. How to fill out form 1040ez Before visiting, check www. How to fill out form 1040ez irs. How to fill out form 1040ez gov/localcontacts for hours of operation and services provided. How to fill out form 1040ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. How to fill out form 1040ez You can leave a message and a representative will call you back within 2 business days. How to fill out form 1040ez All other issues will be handled without an appointment. How to fill out form 1040ez To call your local TAC, go to  www. How to fill out form 1040ez irs. How to fill out form 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to fill out form 1040ez Mail. How to fill out form 1040ez You can send your order for forms, instructions, and publications to the address below. How to fill out form 1040ez You should receive a response within 10 days after your request is received. How to fill out form 1040ez  Internal Revenue Service 1201 N. How to fill out form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. How to fill out form 1040ez   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to fill out form 1040ez Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. How to fill out form 1040ez TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. How to fill out form 1040ez Remember, the worst thing you can do is nothing at all. How to fill out form 1040ez   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. How to fill out form 1040ez You face (or your business is facing) an immediate threat of adverse action. How to fill out form 1040ez You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. How to fill out form 1040ez   If you qualify for help, they will do everything they can to get your problem resolved. How to fill out form 1040ez You will be assigned to one advocate who will be with you at every turn. How to fill out form 1040ez TAS has offices in every state, the District of Columbia, and Puerto Rico. How to fill out form 1040ez Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. How to fill out form 1040ez And its services are always free. How to fill out form 1040ez   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. How to fill out form 1040ez The TAS tax toolkit at www. How to fill out form 1040ez TaxpayerAdvocate. How to fill out form 1040ez irs. How to fill out form 1040ez gov can help you understand these rights. How to fill out form 1040ez   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. How to fill out form 1040ez irs. How to fill out form 1040ez gov/advocate. How to fill out form 1040ez You can also call the toll-free number at 1-877-777-4778. How to fill out form 1040ez Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. How to fill out form 1040ez These individuals can also access the IRS through relay services such as the Federal Relay Service at www. How to fill out form 1040ez gsa. How to fill out form 1040ez gov/fedrelay. How to fill out form 1040ez   TAS also handles large-scale or systemic problems that affect many taxpayers. How to fill out form 1040ez If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. How to fill out form 1040ez irs. How to fill out form 1040ez gov/advocate. How to fill out form 1040ez Low Income Taxpayer Clinics (LITCs). How to fill out form 1040ez   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. How to fill out form 1040ez Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. How to fill out form 1040ez These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. How to fill out form 1040ez Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. How to fill out form 1040ez For more information and to find a clinic near you, see the LITC page on www. How to fill out form 1040ez irs. How to fill out form 1040ez gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. How to fill out form 1040ez This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. How to fill out form 1040ez Free tax services. How to fill out form 1040ez   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. How to fill out form 1040ez Learn about free tax information from the IRS, including publications, services, and education and assistance programs. How to fill out form 1040ez The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. How to fill out form 1040ez The majority of the information and services listed in this publication are available to you free of charge. How to fill out form 1040ez If there is a fee associated with a resource or service, it is listed in the publication. How to fill out form 1040ez   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to fill out form 1040ez DVD for tax products. How to fill out form 1040ez You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to fill out form 1040ez Prior-year forms, instructions, and publications. How to fill out form 1040ez Tax Map: an electronic research tool and finding aid. How to fill out form 1040ez Tax law frequently asked questions. How to fill out form 1040ez Tax Topics from the IRS telephone response system. How to fill out form 1040ez Internal Revenue Code—Title 26 of the U. How to fill out form 1040ez S. How to fill out form 1040ez Code. How to fill out form 1040ez Links to other Internet-based tax research materials. How to fill out form 1040ez Fill-in, print, and save features for most tax forms. How to fill out form 1040ez Internal Revenue Bulletins. How to fill out form 1040ez Toll-free and email technical support. How to fill out form 1040ez Two releases during the year. How to fill out form 1040ez  – The first release will ship the beginning of January 2013. How to fill out form 1040ez  – The final release will ship the beginning of March 2013. How to fill out form 1040ez Purchase the DVD from National Technical Information Service (NTIS) at www. How to fill out form 1040ez irs. How to fill out form 1040ez gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). How to fill out form 1040ez Prev  Up  Next   Home   More Online Publications