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State Income Tax Efile

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State Income Tax Efile

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

State income tax efile Publication 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. State income tax efile Tax questions. State income tax efile Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. State income tax efile  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. State income tax efile irs. State income tax efile gov/pub4681. State income tax efile Photographs of missing children. State income tax efile   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State income tax efile Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. State income tax efile You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State income tax efile Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. State income tax efile Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. State income tax efile Note. State income tax efile This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. State income tax efile ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. State income tax efile These exceptions are discussed later under Exceptions . State income tax efile Sometimes a canceled debt may be excluded from your income. State income tax efile But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. State income tax efile ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . State income tax efile Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. State income tax efile These remedies allow the lender to seize or sell the property securing the loan. State income tax efile When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. State income tax efile Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. State income tax efile Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . State income tax efile Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. State income tax efile Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . State income tax efile This publication also includes detailed examples with filled-in forms. State income tax efile Comments and suggestions. State income tax efile    We welcome your comments about this publication and your suggestions for future editions. State income tax efile   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State income tax efile NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State income tax efile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State income tax efile   You can send your comments from www. State income tax efile irs. State income tax efile gov/formspubs. State income tax efile Click on “More Information” and then on “Comment on Tax Forms and Publications”. State income tax efile   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State income tax efile Ordering forms and publications. State income tax efile    Visit www. State income tax efile irs. State income tax efile gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State income tax efile Internal Revenue Service 1201 N. State income tax efile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State income tax efile    If you have a tax question, check the information available on IRS. State income tax efile gov or call 1-800-829-1040. State income tax efile We cannot answer tax questions sent to either of the above addresses. State income tax efile Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. State income tax efile Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. State income tax efile These examples do not cover every situation but are intended to provide general guidance for the most common situations. State income tax efile Nonbusiness credit card debt cancellation. State income tax efile    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. State income tax efile You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. State income tax efile If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. State income tax efile Personal vehicle repossession. State income tax efile    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. State income tax efile This is explained in chapter 2 . State income tax efile If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. State income tax efile You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. State income tax efile If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. State income tax efile Main home foreclosure or abandonment. State income tax efile    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. State income tax efile Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. State income tax efile If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. State income tax efile Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. State income tax efile Main home loan modification (workout agreement). State income tax efile    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. State income tax efile If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. State income tax efile Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. State income tax efile Prev  Up  Next   Home   More Online Publications