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Irs 1040ez Instructions

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Irs 1040ez Instructions

Irs 1040ez instructions Index A Absence, temporary, Temporary absences. Irs 1040ez instructions Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Irs 1040ez instructions , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Irs 1040ez instructions No exemption for spouse, Alimony paid. Irs 1040ez instructions Annual exclusion, gift tax, Annual exclusion. Irs 1040ez instructions Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Irs 1040ez instructions Considered unmarried, Unmarried persons. Irs 1040ez instructions Archer MSA, Archer medical savings account (MSA). Irs 1040ez instructions Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Irs 1040ez instructions Benefits paid under QDROs, Benefits paid to a child or other dependent. Irs 1040ez instructions , Benefits paid to a spouse or former spouse. Irs 1040ez instructions Birth of dependent, Death or birth. Irs 1040ez instructions C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Irs 1040ez instructions Child support Alimony, difference from, Child support. Irs 1040ez instructions Clearly associated with contingency, Clearly associated with a contingency. Irs 1040ez instructions Contingency relating to child, Contingency relating to your child. Irs 1040ez instructions Payment specifically designated as, Specifically designated as child support. Irs 1040ez instructions Child support under pre-1985 agreement, Child support under pre-1985 agreement. Irs 1040ez instructions Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Irs 1040ez instructions Claiming parent, when child is head of household, Special rule for parent. Irs 1040ez instructions Custody of, Custodial parent and noncustodial parent. Irs 1040ez instructions Death of child Head of household, qualifying person to file as, Death or birth. Irs 1040ez instructions Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Irs 1040ez instructions States, Community property states. Irs 1040ez instructions Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Irs 1040ez instructions Nondeductible expenses, Nondeductible expenses. Irs 1040ez instructions Custody of child, Custodial parent and noncustodial parent. Irs 1040ez instructions D Death of dependent, Death or birth. Irs 1040ez instructions Death of recipient spouse. Irs 1040ez instructions , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Irs 1040ez instructions Deductions Alimony paid, Deducting alimony paid. Irs 1040ez instructions Alimony recapture, Deducting the recapture. Irs 1040ez instructions Limits on IRAs, IRA contribution and deduction limits. Irs 1040ez instructions Marital, Marital deduction. Irs 1040ez instructions Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Irs 1040ez instructions Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Irs 1040ez instructions Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Irs 1040ez instructions Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Irs 1040ez instructions Invalid, Invalid decree. Irs 1040ez instructions Unmarried persons, Unmarried persons. Irs 1040ez instructions Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Irs 1040ez instructions Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Irs 1040ez instructions Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Irs 1040ez instructions Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Irs 1040ez instructions Filing status, Filing Status, More information. Irs 1040ez instructions Head of household, Requirements. Irs 1040ez instructions Form 1040 Deducting alimony paid, Deducting alimony paid. Irs 1040ez instructions Reporting alimony received, Reporting alimony received. Irs 1040ez instructions Form 1040X Annulment, decree of, Unmarried persons. Irs 1040ez instructions Form 8332 Release of exemption to noncustodial parent, Written declaration. Irs 1040ez instructions Form 8379 Injured spouse, Injured spouse. Irs 1040ez instructions Form 8857 Innocent spouse relief, Relief from joint liability. Irs 1040ez instructions Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Irs 1040ez instructions Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Irs 1040ez instructions , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Irs 1040ez instructions Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Irs 1040ez instructions Expenses for, as alimony (Table 4), Table 4. Irs 1040ez instructions Expenses for a Jointly-Owned Home Sale of, Sale of home. Irs 1040ez instructions HSAs (Health savings accounts), Health savings account (HSA). Irs 1040ez instructions I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Irs 1040ez instructions Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Irs 1040ez instructions Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Irs 1040ez instructions Innocent spouse relief, Relief from joint liability. Irs 1040ez instructions Insurance premiums, Life insurance premiums. Irs 1040ez instructions Invalid decree, Invalid decree. Irs 1040ez instructions IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Irs 1040ez instructions Itemized deductions on separate returns, Itemized deductions. Irs 1040ez instructions ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Irs 1040ez instructions Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Irs 1040ez instructions Change to separate return, Separate returns after joint return. Irs 1040ez instructions Divorced taxpayers, Divorced taxpayers. Irs 1040ez instructions Exemption for spouse, Joint return. Irs 1040ez instructions Joint and individual liability, Joint and individual liability. Irs 1040ez instructions Relief from joint liability, Relief from joint liability. Irs 1040ez instructions Signing, Signing a joint return. Irs 1040ez instructions Jointly-owned home Alimony payments for, Payments for jointly-owned home. Irs 1040ez instructions Expenses for, as alimony (Table 4), Table 4. Irs 1040ez instructions Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Irs 1040ez instructions K Kidnapped child Head of household status and, Kidnapped child. Irs 1040ez instructions L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Irs 1040ez instructions M Marital community, ending, Ending the Marital Community Marital status, Marital status. Irs 1040ez instructions Married persons, Married persons. Irs 1040ez instructions Medical savings accounts (MSAs), Archer medical savings account (MSA). Irs 1040ez instructions Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Irs 1040ez instructions MSAs (Medical savings accounts), Archer medical savings account (MSA). Irs 1040ez instructions N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Irs 1040ez instructions Nonresident aliens Joint returns, Nonresident alien. Irs 1040ez instructions Withholding, Withholding on nonresident aliens. Irs 1040ez instructions P Parent Head of household, claim for, Special rule for parent. Irs 1040ez instructions Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Irs 1040ez instructions Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Irs 1040ez instructions , Benefits paid to a spouse or former spouse. Irs 1040ez instructions Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Irs 1040ez instructions Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Irs 1040ez instructions Table 2, Table 2. Irs 1040ez instructions Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Irs 1040ez instructions Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Irs 1040ez instructions Spouse's debts, applied to, Tax refund applied to spouse's debts. Irs 1040ez instructions Release of exemption to noncustodial parent, Written declaration. Irs 1040ez instructions Revocation, Revocation of release of claim to an exemption. Irs 1040ez instructions Relief from joint liability, Reminders, Relief from joint liability. Irs 1040ez instructions Relief from separate return liability Community income, Relief from liability arising from community property law. Irs 1040ez instructions Reporting requirements Alimony received, Reporting alimony received. Irs 1040ez instructions Returns Amended return required, Unmarried persons. Irs 1040ez instructions Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Irs 1040ez instructions S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Irs 1040ez instructions Separate maintenance decrees, Unmarried persons. Irs 1040ez instructions , Divorce or separation instrument. Irs 1040ez instructions , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Irs 1040ez instructions Community or separate income, Community or separate income. Irs 1040ez instructions Exemption for spouse, Separate return. Irs 1040ez instructions Itemized deductions, Itemized deductions. Irs 1040ez instructions Relief from liability, Relief from liability arising from community property law. Irs 1040ez instructions Separate liability, Separate liability. Irs 1040ez instructions Tax consequences, Separate returns may give you a higher tax. Irs 1040ez instructions Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Irs 1040ez instructions Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Irs 1040ez instructions Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Irs 1040ez instructions Spouse Defined for purposes of alimony, Spouse or former spouse. Irs 1040ez instructions Refund applied to debts, Tax refund applied to spouse's debts. Irs 1040ez instructions Statute of limitations Amended return, Unmarried persons. Irs 1040ez instructions Injured spouse allocation, Injured spouse. Irs 1040ez instructions T Tables and figures Exemption for dependents (Table 3), Table 3. Irs 1040ez instructions Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Irs 1040ez instructions Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Irs 1040ez instructions Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Irs 1040ez instructions Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Irs 1040ez instructions Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Irs 1040ez instructions Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Irs 1040ez instructions Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Irs 1040ez instructions , Payments to a third party. Irs 1040ez instructions Property settlements, transfers to, Transfers to third parties. Irs 1040ez instructions Tiebreaker rules, Tiebreaker rules. Irs 1040ez instructions TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Irs 1040ez instructions Unmarried persons, Unmarried persons. Irs 1040ez instructions W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Irs 1040ez instructions Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Irs 1040ez instructions Prev  Up     Home   More Online Publications
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The Taxpayer Advocacy Panel, a Federal Advisory Committee to the Internal Revenue Service (IRS), helps to identify tax issues of importance to taxpayers and to provide a taxpayer perspective to the IRS on key programs, products, and services. It also serves as a focus group that makes recommendations to the IRS and the National Taxpayer Advocate.


TAP is a group of 75 citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The Panel is demographically and geographically diverse with taxpayers from all walks of life representing each state, the District of Columbia and Puerto Rico. In 2015, the TAP will also have at least one member living abroad to represent international taxpayers.


TAP members conduct outreach to solicit suggestions or ideas from citizens, and serve on project committees working with IRS program owners on topics important to taxpayers and the IRS. The members participate in meetings and focus groups and develop and submit recommendations to improve the IRS.

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Have a suggestion for improving the IRS and don't know whom to contact? We would like to hear from you. If you have a suggestion to improve the IRS, Speak Up!  Contact TAP at our website or at 1-888-912-1227 (toll-free number).

 

Page Last Reviewed or Updated: 10-Mar-2014

The Irs 1040ez Instructions

Irs 1040ez instructions 1. Irs 1040ez instructions   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. Irs 1040ez instructions 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. Irs 1040ez instructions Special rule for members of the U. Irs 1040ez instructions S. Irs 1040ez instructions Armed Forces. Irs 1040ez instructions   If you are a member of the U. Irs 1040ez instructions S. Irs 1040ez instructions 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. Irs 1040ez instructions Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. Irs 1040ez instructions Also see the special income source rule for members of the U. Irs 1040ez instructions S. Irs 1040ez instructions Armed Forces in chapter 2, under Compensation for Labor or Personal Services . Irs 1040ez instructions Special rule for civilian spouse of active duty member of the U. Irs 1040ez instructions S. Irs 1040ez instructions Armed Forces. Irs 1040ez instructions   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. Irs 1040ez instructions S. Irs 1040ez instructions possession. Irs 1040ez instructions Before relocating, you and your spouse must have the same tax residence. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions S. Irs 1040ez instructions possession return, may be affected. Irs 1040ez instructions For more information, consult with state, local, or U. Irs 1040ez instructions S. Irs 1040ez instructions possession tax authorities regarding your tax obligations under MSRRA. Irs 1040ez instructions Presence Test If you are a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. Irs 1040ez instructions You were present in the relevant possession for at least 183 days during the tax year. Irs 1040ez instructions 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. Irs 1040ez instructions During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. Irs 1040ez instructions You were present in the United States for no more than 90 days during the tax year. Irs 1040ez instructions 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. Irs 1040ez instructions Earned income is pay for personal services performed, such as wages, salaries, or professional fees. Irs 1040ez instructions You had no significant connection to the United States during the tax year. Irs 1040ez instructions Special rule for nonresident aliens. Irs 1040ez instructions   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. Irs 1040ez instructions Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. Irs 1040ez instructions In that discussion, substitute the name of the possession for “United States” and “U. Irs 1040ez instructions S. Irs 1040ez instructions ” wherever they appear. Irs 1040ez instructions Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. Irs 1040ez instructions 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. Irs 1040ez instructions Days of presence in a possession. Irs 1040ez instructions   You are considered to be present in the relevant possession on any of the following days. Irs 1040ez instructions Any day you are physically present in that possession at any time during the day. Irs 1040ez instructions 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). Irs 1040ez instructions Your parent. Irs 1040ez instructions Your spouse. Irs 1040ez instructions Your child, who is your son, daughter, stepson, or stepdaughter. Irs 1040ez instructions This includes an adopted child or child lawfully placed with you for legal adoption. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions   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). Irs 1040ez instructions Days of presence in the United States. Irs 1040ez instructions   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. Irs 1040ez instructions However, do not count the following days as days of presence in the United States. Irs 1040ez instructions 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. Irs 1040ez instructions “Child” is defined under item 2c earlier. Irs 1040ez instructions “Qualifying medical treatment” is defined later. Irs 1040ez instructions 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. Irs 1040ez instructions Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. Irs 1040ez instructions Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). Irs 1040ez instructions Any day you are temporarily in the United States as a student (defined later). Irs 1040ez instructions 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). Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. Irs 1040ez instructions You must keep the following documentation. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions Charitable Sports Event A charitable sports event is one that meets all of the following conditions. Irs 1040ez instructions The main purpose is to benefit a qualified charitable organization. Irs 1040ez instructions The entire net proceeds go to charity. Irs 1040ez instructions Volunteers perform substantially all the work. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions The 5 calendar months do not have to be consecutive. Irs 1040ez instructions Full-time student. Irs 1040ez instructions   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. Irs 1040ez instructions However, school attendance exclusively at night is not considered full-time attendance. Irs 1040ez instructions School. Irs 1040ez instructions   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. Irs 1040ez instructions It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. Irs 1040ez instructions 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. Irs 1040ez instructions This section looks at the factors that determine if a significant connection exists. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions Permanent home. Irs 1040ez instructions   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. Irs 1040ez instructions The dwelling unit must be available at all times, continuously, not only for short stays. Irs 1040ez instructions Exception for rental property. Irs 1040ez instructions   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. Irs 1040ez instructions   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. Irs 1040ez instructions   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. Irs 1040ez instructions ), and lineal descendants (children, grandchildren, etc. Irs 1040ez instructions ). Irs 1040ez instructions Anyone under an arrangement that lets you use some other dwelling unit. Irs 1040ez instructions Anyone at less than a fair rental price. Irs 1040ez instructions   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. Irs 1040ez instructions 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. Irs 1040ez instructions   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. Irs 1040ez instructions Example—significant connection. Irs 1040ez instructions Ann Green, a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen, is a sales representative for a company based in Guam. Irs 1040ez instructions Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. Irs 1040ez instructions Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. Irs 1040ez instructions When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. Irs 1040ez instructions Ann's stays are always of short duration and she asks her brother's permission to stay with him. Irs 1040ez instructions 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. Irs 1040ez instructions Ann satisfies the presence test because she has no significant connection to the United States. Irs 1040ez instructions Example—presence test. Irs 1040ez instructions Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. Irs 1040ez instructions They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. Irs 1040ez instructions The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. Irs 1040ez instructions In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. Irs 1040ez instructions 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. Irs 1040ez instructions If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Irs 1040ez instructions Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. Irs 1040ez instructions Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. Irs 1040ez instructions 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). Irs 1040ez instructions 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). Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions Example. Irs 1040ez instructions In 2013, Sean Silverman, a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. Irs 1040ez instructions When not at sea, Sean lived with his spouse at a house they own in American Samoa. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions See Special Rules in the Year of a Move , later in this chapter. Irs 1040ez instructions 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. Irs 1040ez instructions S. Irs 1040ez instructions possession. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions The location of your permanent home. Irs 1040ez instructions The location of your family. Irs 1040ez instructions The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. Irs 1040ez instructions The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. Irs 1040ez instructions The location where you conduct your routine personal banking activities. Irs 1040ez instructions The location where you conduct business activities (other than those that go into determining your tax home). Irs 1040ez instructions The location of the jurisdiction in which you hold a driver's license. Irs 1040ez instructions The location of the jurisdiction in which you vote. Irs 1040ez instructions The location of charitable organizations to which you contribute. Irs 1040ez instructions The country of residence you designate on forms and documents. Irs 1040ez instructions 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. Irs 1040ez instructions Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. Irs 1040ez instructions Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. Irs 1040ez instructions Example—closer connection to the United States. Irs 1040ez instructions Marcos Reyes, a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. Irs 1040ez instructions His spouse and two teenage children remained in California to allow the children to complete high school. Irs 1040ez instructions He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. Irs 1040ez instructions 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. Irs 1040ez instructions Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. Irs 1040ez instructions 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. Irs 1040ez instructions Marcos received mail in California, including bank and brokerage statements and credit card bills. Irs 1040ez instructions He conducted his personal banking activities in California. Irs 1040ez instructions He held a California driver's license and was also registered to vote there. Irs 1040ez instructions 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. Irs 1040ez instructions Closer connection to another possession. Irs 1040ez instructions   Generally, possessions are not treated as foreign countries. Irs 1040ez instructions Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. Irs 1040ez instructions Example—tax home and closer connection to possession. Irs 1040ez instructions Pearl Blackmon, a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. Irs 1040ez instructions For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. Irs 1040ez instructions Most of Pearl's personal belongings, including her automobile, are located in the CNMI. Irs 1040ez instructions She is registered to vote in, and has a driver's license issued by, the CNMI. Irs 1040ez instructions She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. Irs 1040ez instructions Pearl satisfies the presence test with respect to both Guam and the CNMI. Irs 1040ez instructions She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. Irs 1040ez instructions 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. Irs 1040ez instructions Pearl is considered a bona fide resident of Guam, the location of her tax home. Irs 1040ez instructions 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. Irs 1040ez instructions See Special Rules in the Year of a Move , next. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. Irs 1040ez instructions 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. Irs 1040ez instructions You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. Irs 1040ez instructions Example. Irs 1040ez instructions Dwight Wood, a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen, files returns on a calendar year basis. Irs 1040ez instructions He lived in the United States from January 2007 through May 2013. Irs 1040ez instructions In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. Irs 1040ez instructions 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. Irs 1040ez instructions You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. Irs 1040ez instructions Example. Irs 1040ez instructions Jean Aspen, a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen, files returns on a calendar year basis. Irs 1040ez instructions From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. Irs 1040ez instructions Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. Irs 1040ez instructions 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. Irs 1040ez instructions 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. Irs 1040ez instructions If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. Irs 1040ez instructions 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. Irs 1040ez instructions S. Irs 1040ez instructions 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. Irs 1040ez instructions Example. Irs 1040ez instructions Randy White, a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen, files returns on a calendar year basis. Irs 1040ez instructions For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. Irs 1040ez instructions From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. Irs 1040ez instructions On May 5, 2013, Randy moved and changed his tax home to Nevada. Irs 1040ez instructions Later that year he established a closer connection to the United States than to Puerto Rico. Irs 1040ez instructions Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. Irs 1040ez instructions 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. Irs 1040ez instructions Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. Irs 1040ez instructions S. Irs 1040ez instructions possession, you may need to file Form 8898. Irs 1040ez instructions This applies to the U. Irs 1040ez instructions S. Irs 1040ez instructions possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. Irs 1040ez instructions Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. Irs 1040ez instructions Your worldwide gross income (defined below) in that tax year is more than $75,000. Irs 1040ez instructions You meet one of the following. Irs 1040ez instructions You take a position for U. Irs 1040ez instructions S. Irs 1040ez instructions tax purposes that you became a bona fide resident of a U. Irs 1040ez instructions S. Irs 1040ez instructions possession after a tax year for which you filed a U. Irs 1040ez instructions S. Irs 1040ez instructions income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. Irs 1040ez instructions You are a citizen or resident alien of the United States who takes the position for U. Irs 1040ez instructions S. Irs 1040ez instructions tax purposes that you ceased to be a bona fide resident of a U. Irs 1040ez instructions S. Irs 1040ez instructions 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. Irs 1040ez instructions You take the position for U. Irs 1040ez instructions S. Irs 1040ez instructions 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. Irs 1040ez instructions Worldwide gross income. Irs 1040ez instructions   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. Irs 1040ez instructions Example. Irs 1040ez instructions You are a U. Irs 1040ez instructions S. Irs 1040ez instructions 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. Irs 1040ez instructions You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. Irs 1040ez instructions 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. Irs 1040ez instructions You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. Irs 1040ez instructions 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. Irs 1040ez instructions This is in addition to any criminal penalty that may be imposed. Irs 1040ez instructions Prev  Up  Next   Home   More Online Publications