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Irs Tax Return Forms 2011

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Irs Tax Return Forms 2011

Irs tax return forms 2011 Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. Irs tax return forms 2011 C Comments on publication, Comments and suggestions. Irs tax return forms 2011 Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. Irs tax return forms 2011 Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. Irs tax return forms 2011 E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. Irs tax return forms 2011 Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. Irs tax return forms 2011 Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. Irs tax return forms 2011 Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. Irs tax return forms 2011 Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. Irs tax return forms 2011 T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Irs tax return forms 2011 TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. Irs tax return forms 2011 Transferee liability, Transferee liability not affected by innocent spouse relief provisions. Irs tax return forms 2011 Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. Irs tax return forms 2011 Prev  Up     Home   More Online Publications
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SOI Tax Stats - Gift Tax Statistics

Return to the Tax Stats home page

What is the Federal Gift Tax?


 

The Federal gift tax is a tax on the right to transfer property from a living person to other persons or trusts. Reported on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, data are collected on the donor and recipient of gifts that exceed the annual exclusion. The name of the recipient, recipient's relationship to the donor, type of property, and value of gift are reported, as are the total value of a donor's lifetime gifts and tax computation items.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Gift Tax Study Metadata.

 


 

Statistical Tables

Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Gift Tax

 

 


SOI Bulletin Articles

These articles are in .PDF format.  Adobe Acrobat® reader

 

2009 Gifts
This article presents data on gifts made during 2009. Donors filed a total of 223,093 returns for 2009, reporting a total of $$37.9 billion in assets transferred to 867,507 donees, primarily children and grandchildren.

2008 Gifts
This article presents data on gifts made during 2008. Donors filed a total of 234,714 returns for 2008, reporting a total of $40.2 billion in assets transferred to 927,554 donees, primarily children and grandchildren.

2007 Gifts
This article describes gifts made during calendar year 2007.  There were a total of 257,485 gift tax returns filed in 2008.  247,932 returns, or 96.3 percent, were nontaxable.  The remaining 9,553 (3.7 percent) were taxable.

Wealth Transfers, 2005 Gifts

This article describes gifts made during calendar year 2005.  A total of $38.5 billion in assets was transferred from donors to donees, or gift recipients.  Only 2.9 percent of returns were taxable, with $1.7 billion in gift tax liability reported.

 

Inter Vivos Wealth Transfers, 1997 Gifts
This article describes gifts made during calendar year 1997.  Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation.  Only individual gifts in excess of $10,000 were potentially taxable for Gift Year 1997.

Return to the Tax Stats home page

Page Last Reviewed or Updated: 21-Oct-2013

The Irs Tax Return Forms 2011

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