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