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State Income Tax Return Forms

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State Income Tax Return Forms

State income tax return forms Index A Abroad, citizens living, filing requirements, U. State income tax return forms S. State income tax return forms Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. State income tax return forms , Temporary absences. State income tax return forms , Temporary absences. State income tax return forms Accounting periods, joint returns, Accounting period. State income tax return forms Adopted child, Exception for adopted child. State income tax return forms , Adopted child. State income tax return forms , Adopted child. State income tax return forms Taxpayer identification number, Taxpayer identification numbers for adoptees. State income tax return forms Age Filing status determination, Age. State income tax return forms Gross income and filing requirements (Table 1), Table 1. State income tax return forms 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. State income tax return forms Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. State income tax return forms Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. State income tax return forms (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. State income tax return forms American citizens abroad, U. State income tax return forms S. State income tax return forms Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. State income tax return forms Armed forces Combat zone, signing return for spouse, Spouse in combat zone. State income tax return forms Dependency allotments, Armed Forces dependency allotments. State income tax return forms GI Bill benefits, Tuition payments and allowances under the GI Bill. State income tax return forms Military quarters allotments, Tax-exempt military quarters allowances. State income tax return forms Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. State income tax return forms B Birth of child, Death or birth. State income tax return forms Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. State income tax return forms S. State income tax return forms citizen or resident alien. State income tax return forms , Citizen or Resident Test, Child in Canada or Mexico. State income tax return forms Capital expenses, Capital expenses. State income tax return forms Child born alive, Child born alive. State income tax return forms Child care expenses, Child care expenses. State income tax return forms Child custody, Custodial parent and noncustodial parent. State income tax return forms Child support under pre-1985 agreement, Child support under pre-1985 agreement. State income tax return forms Child tax credit, Child tax credit. State income tax return forms Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. State income tax return forms , Death or birth. State income tax return forms Claiming parent, when child is head of household, Special rule for parent. State income tax return forms Custody of, Custodial parent and noncustodial parent. State income tax return forms Death of child, Death or birth. State income tax return forms , Death or birth. State income tax return forms Dividends of, Unearned income. State income tax return forms Filing requirements as dependents (Table 2), Table 2. State income tax return forms 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. State income tax return forms 2013 Filing Requirements for Dependents , Unearned income. State income tax return forms Kidnapped, Kidnapped child. State income tax return forms , Kidnapped child. State income tax return forms Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. State income tax return forms Church employees, filing requirements (Table 3), Table 3. State income tax return forms Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. State income tax return forms S. State income tax return forms , filing requirements, U. State income tax return forms S. State income tax return forms Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. State income tax return forms Community property states, Community property states. State income tax return forms Cousin, Cousin. State income tax return forms Custody of child, Custodial parent and noncustodial parent. State income tax return forms D Death Of child, Death or birth of child. State income tax return forms Of dependent, Death or birth. State income tax return forms , Death or birth. State income tax return forms Of spouse, Spouse died during the year. State income tax return forms , Spouse died. State income tax return forms , Spouse died before signing. State income tax return forms , Death of spouse. State income tax return forms Decedents, Spouse died during the year. State income tax return forms , Decedent's final return. State income tax return forms (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. State income tax return forms Born and died within year, Born and died in 2013. State income tax return forms Child's earnings, Child's earnings. State income tax return forms Death of, Death or birth. State income tax return forms Earned income, Earned income. State income tax return forms Exemption for, Exemptions for Dependents Filing requirements, Table 2. State income tax return forms 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. State income tax return forms Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. State income tax return forms Disabled Child, Permanently and totally disabled. State income tax return forms Dependent, Disabled dependent working at sheltered workshop. State income tax return forms Divorced parents, Children of divorced or separated parents (or parents who live apart). State income tax return forms Divorced taxpayers Child custody, Custodial parent and noncustodial parent. State income tax return forms Filing status, Divorced persons. State income tax return forms , Divorce and remarriage. State income tax return forms , Divorced persons. State income tax return forms Joint returns, responsibility for, Divorced taxpayer. State income tax return forms Personal exemption, Divorced or separated spouse. State income tax return forms Domestic help, no exemption for, Housekeepers, maids, or servants. State income tax return forms Dual-status taxpayers Exemptions, Dual-status taxpayers. State income tax return forms Joint returns not available, Nonresident alien or dual-status alien. State income tax return forms E Earned income Defined for purposes of standard deduction, Earned income defined. State income tax return forms Dependent filing requirements (Table 2), Table 2. State income tax return forms 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. State income tax return forms Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. State income tax return forms Exemptions, Exemptions, Taxpayer identification numbers for adoptees. State income tax return forms Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. State income tax return forms Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. State income tax return forms Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. State income tax return forms Determination of, Filing status. State income tax return forms , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. State income tax return forms , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. State income tax return forms ). State income tax return forms Foreign employment, filing requirements, U. State income tax return forms S. State income tax return forms Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. State income tax return forms Form 1040 Personal exemption, Form 1040 filers. State income tax return forms Social security numbers, Social Security Numbers for Dependents Use of, How to file. State income tax return forms , How to file. State income tax return forms , How to file. State income tax return forms Form 1040A Personal exemption, Form 1040A filers. State income tax return forms Social security numbers, Social Security Numbers for Dependents Use of, How to file. State income tax return forms , How to file. State income tax return forms , How to file. State income tax return forms Form 1040EZ Personal exemption, Form 1040EZ filers. State income tax return forms Use of, How to file. State income tax return forms , How to file. State income tax return forms Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. State income tax return forms Standard deduction, change to itemized deductions, Changing your mind. State income tax return forms Form 1099-B, Form 1099-B received. State income tax return forms Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. State income tax return forms Form 8857, innocent spouse relief, Relief from joint responsibility. State income tax return forms Form SS-5, social security number request, No SSN. State income tax return forms Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. State income tax return forms Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. State income tax return forms Foster care payments and expenses, Foster care payments and expenses. State income tax return forms , Foster care. State income tax return forms Foster child, Foster child. State income tax return forms , Foster care payments and expenses. State income tax return forms , Foster child. State income tax return forms , Foster care. State income tax return forms Free tax services, Free help with your tax return. State income tax return forms Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. State income tax return forms Gross income Defined, Gross income. State income tax return forms Filing requirements (Table 1), Table 1. State income tax return forms 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. State income tax return forms 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. State income tax return forms Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. State income tax return forms Exemption for spouse, Head of household. State income tax return forms Filing requirements (Table 1), Table 1. State income tax return forms 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. State income tax return forms Help (see Tax help) Home Aged, home for, Home for the aged. State income tax return forms Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. State income tax return forms I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. State income tax return forms Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. State income tax return forms Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). State income tax return forms Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. State income tax return forms Innocent spouse relief, Relief from joint responsibility. State income tax return forms Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. State income tax return forms IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. State income tax return forms Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. State income tax return forms When to itemize, When to itemize. State income tax return forms ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. State income tax return forms J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. State income tax return forms Dependents on, Joint return. State income tax return forms Personal exemption, Joint return. State income tax return forms K Kidnapped children Qualifying child, Kidnapped child. State income tax return forms Qualifying relative, Kidnapped child. State income tax return forms Widow(er) with dependent child, Death or birth. State income tax return forms L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. State income tax return forms Local law violated, Local law violated. State income tax return forms Lodging, Lodging. State income tax return forms Losses, rental real estate, Rental activity losses. State income tax return forms M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. State income tax return forms Exemption for spouse, Separate return. State income tax return forms Itemized deductions, Married persons who filed separate returns. State income tax return forms Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. State income tax return forms Filing status, Married persons. State income tax return forms Medical insurance premiums, Medical insurance premiums. State income tax return forms Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. State income tax return forms Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. State income tax return forms S. State income tax return forms citizen or resident alien. State income tax return forms , Citizen or Resident Test, Child in Canada or Mexico. State income tax return forms Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. State income tax return forms S. State income tax return forms national. State income tax return forms Nonresident aliens, Nonresident aliens. State income tax return forms Dependents, Taxpayer identification numbers for aliens. State income tax return forms Exemptions, Nonresident aliens. State income tax return forms Joint return, Nonresident alien or dual-status alien. State income tax return forms Spouse, Nonresident alien spouse. State income tax return forms Taxpayer identification number, Taxpayer identification numbers for aliens. State income tax return forms O Overseas taxpayers, U. State income tax return forms S. State income tax return forms Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. State income tax return forms Parents who never married, Parents who never married. State income tax return forms Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). State income tax return forms Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. State income tax return forms Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. State income tax return forms Rental losses, Rental activity losses. State income tax return forms Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. State income tax return forms Scholarships, Earned income. State income tax return forms , Scholarships. State income tax return forms , Gross income defined. State income tax return forms , Do Not Include in Total Support , Earned income defined. State income tax return forms Self-employed persons Filing requirements (Table 3), Table 3. State income tax return forms Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. State income tax return forms Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). State income tax return forms Separated taxpayers Filing status, Considered married. State income tax return forms , Married persons living apart. State income tax return forms Living apart but not legally separated, Considered married. State income tax return forms Personal exemption, Divorced or separated spouse. State income tax return forms Signatures, joint returns, Signing a joint return. State income tax return forms Single taxpayers Filing status, Unmarried persons. State income tax return forms , Single Gross income filing requirements (Table 1), Table 1. State income tax return forms 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. State income tax return forms Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. State income tax return forms Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. State income tax return forms Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. State income tax return forms , Spouse died before signing. State income tax return forms , Death of spouse. State income tax return forms Dual-status alien spouse, Nonresident alien or dual-status alien. State income tax return forms Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. State income tax return forms Nonresident alien, Nonresident alien spouse. State income tax return forms Signing joint returns, Signing a joint return. State income tax return forms Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. State income tax return forms Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. State income tax return forms Stillborn child, Stillborn child. State income tax return forms Students Defined, Student defined. State income tax return forms Foreign, Foreign students' place of residence. State income tax return forms Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. State income tax return forms 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). State income tax return forms Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. State income tax return forms , Death or birth. State income tax return forms T Tables and figures, Keeping Up a Home, Worksheet 2. State income tax return forms Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. State income tax return forms 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. State income tax return forms 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. State income tax return forms Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. State income tax return forms Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. State income tax return forms , Temporary absences. State income tax return forms Tiebreaker rules, Tiebreaker rules. State income tax return forms Tips, reporting of (Table 3), Table 3. State income tax return forms Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. State income tax return forms U U. State income tax return forms S. State income tax return forms citizen or resident, Citizen or Resident Test U. State income tax return forms S. State income tax return forms citizens filing abroad, filing requirements Filing requirements, U. State income tax return forms S. State income tax return forms Citizens or Resident Aliens Living Abroad U. State income tax return forms S. State income tax return forms national, U. State income tax return forms S. State income tax return forms national. State income tax return forms U. State income tax return forms S. State income tax return forms possessions, income from, Individuals With Income From U. State income tax return forms S. State income tax return forms Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. State income tax return forms ). State income tax return forms What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. State income tax return forms Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. State income tax return forms Worksheet for Determining Support Prev  Up     Home   More Online Publications
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The State Income Tax Return Forms

State income tax return forms 1. State income tax return forms   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. State income tax return forms 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. State income tax return forms S. State income tax return forms Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. State income tax return forms S. State income tax return forms Individual Income Tax Return 2350 Application for Extension of Time To File U. State income tax return forms S. State income tax return forms Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. State income tax return forms S. State income tax return forms Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. State income tax return forms Filing Requirements If you are a U. State income tax return forms S. State income tax return forms 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. State income tax return forms Your income, filing status, and age generally determine whether you must file an income tax return. State income tax return forms 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. State income tax return forms 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. State income tax return forms Gross income. State income tax return forms   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. State income tax return forms   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. State income tax return forms 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. State income tax return forms Self-employed individuals. State income tax return forms   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. State income tax return forms Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. State income tax return forms 65 or older. State income tax return forms   You are considered to be age 65 on the day before your 65th birthday. State income tax return forms For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. State income tax return forms Residents of U. State income tax return forms S. State income tax return forms possessions. State income tax return forms   If you are (or were) a bona fide resident of a U. State income tax return forms S. State income tax return forms possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. State income tax return forms S. State income tax return forms Possession. State income tax return forms See the instructions for the form for more information. State income tax return forms 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. State income tax return forms 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. State income tax return forms 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. State income tax return forms When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. State income tax return forms — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. State income tax return forms A tax return delivered by the U. State income tax return forms S. State income tax return forms 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. State income tax return forms See your Form 1040 or Form 1040A instructions for a list of designated delivery services. State income tax return forms Foreign wire transfers. State income tax return forms   If you have a U. State income tax return forms S. State income tax return forms bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). State income tax return forms If you do not have a U. State income tax return forms S. State income tax return forms bank account, ask if your financial institution has a U. State income tax return forms S. State income tax return forms affiliate that can help you make same-day wire transfers. State income tax return forms   For more information, visit www. State income tax return forms eftps. State income tax return forms gov. State income tax return forms Extensions You can get an extension of time to file your return. State income tax return forms In some circumstances, you also can get an extension of time to file and pay any tax due. State income tax return forms 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. State income tax return forms 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. State income tax return forms If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. State income tax return forms Automatic 2-month extension. State income tax return forms   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. State income tax return forms S. State income tax return forms 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. State income tax return forms   If you use a calendar year, the regular due date of your return is April 15. State income tax return forms 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. State income tax return forms Married taxpayers. State income tax return forms   If you file a joint return, either you or your spouse can qualify for the automatic extension. State income tax return forms If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. State income tax return forms How to get the extension. State income tax return forms   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. State income tax return forms Automatic 6-month extension. State income tax return forms   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). State income tax return forms To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). State income tax return forms For more information about filing electronically, see E-file options , later. State income tax return forms   The form must show your properly estimated tax liability based on the information available to you. State income tax return forms    You may not be eligible. State income tax return forms 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. State income tax return forms E-file options. State income tax return forms    You can use e-file to get an extension of time to file. State income tax return forms 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. State income tax return forms   First, complete Form 4868 to use as a worksheet. State income tax return forms If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. State income tax return forms    Then, do one of the following. State income tax return forms E-file Form 4868. State income tax return forms You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. State income tax return forms You will need to provide certain information from your tax return for 2012. State income tax return forms If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. State income tax return forms If you e-file Form 4868, do not also send a paper Form 4868. State income tax return forms E-file and pay by credit or debit card. State income tax return forms You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. State income tax return forms You can do this by phone or over the Internet. State income tax return forms If you do this, you do not file Form 4868. State income tax return forms For more information, see the instructions for your tax return. State income tax return forms When to file. State income tax return forms   Generally, you must request the 6-month extension by the regular due date of your return. State income tax return forms Previous 2-month extension. State income tax return forms   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. State income tax return forms The 2-month period and the 6-month period start at the same time. State income tax return forms You have to request the additional 4 months by the new due date allowed by the 2-month extension. State income tax return forms   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. State income tax return forms You must make an accurate estimate of your tax based on the information available to you. State income tax return forms If you find you cannot pay the full amount due with Form 4868, you can still get the extension. State income tax return forms You will owe interest on the unpaid amount from the original due date of the return. State income tax return forms   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. State income tax return forms 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. State income tax return forms In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). State income tax return forms Additional extension of time for taxpayers out of the country. State income tax return forms   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). State income tax return forms   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. State income tax return forms 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. State income tax return forms   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. State income tax return forms Extension of time to meet tests. State income tax return forms   You generally cannot get an extension of more than 6 months. State income tax return forms However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. State income tax return forms   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. State income tax return forms The tests, the exclusions, and the deduction are explained in chapter 4. State income tax return forms   You should request an extension if all three of the following apply. State income tax return forms You are a U. State income tax return forms S. State income tax return forms citizen or resident alien. State income tax return forms You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. State income tax return forms Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. State income tax return forms   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. State income tax return forms 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. State income tax return forms How to get an extension. State income tax return forms   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. State income tax return forms 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. State income tax return forms What if tests are not met. State income tax return forms   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). State income tax return forms    You should make any request for an extension early, so that if it is denied you still can file your return on time. State income tax return forms Otherwise, if you file late and additional tax is due, you may be subject to a penalty. State income tax return forms Return filed before test is met. State income tax return forms   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. State income tax return forms S. State income tax return forms and foreign sources and pay the tax on that income. State income tax return forms 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. State income tax return forms Foreign Currency You must express the amounts you report on your U. State income tax return forms S. State income tax return forms tax return in U. State income tax return forms S. State income tax return forms dollars. State income tax return forms 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. State income tax return forms S. State income tax return forms dollars. State income tax return forms How you do this depends on your functional currency. State income tax return forms Your functional currency generally is the U. State income tax return forms S. State income tax return forms dollar unless you are required to use the currency of a foreign country. State income tax return forms You must make all federal income tax determinations in your functional currency. State income tax return forms The U. State income tax return forms S. State income tax return forms dollar is the functional currency for all taxpayers except some qualified business units (QBUs). State income tax return forms A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. State income tax return forms Even if you have a QBU, your functional currency is the dollar if any of the following apply. State income tax return forms You conduct the business in U. State income tax return forms S. State income tax return forms dollars. State income tax return forms The principal place of business is located in the United States. State income tax return forms You choose to or are required to use the U. State income tax return forms S. State income tax return forms dollar as your functional currency. State income tax return forms 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. State income tax return forms Make all income tax determinations in your functional currency. State income tax return forms If your functional currency is the U. State income tax return forms S. State income tax return forms dollar, you must immediately translate into U. State income tax return forms S. State income tax return forms dollars all items of income, expense, etc. State income tax return forms (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. State income tax return forms Use the exchange rate prevailing when you receive, pay, or accrue the item. State income tax return forms If there is more than one exchange rate, use the one that most properly reflects your income. State income tax return forms You can generally get exchange rates from banks and U. State income tax return forms S. State income tax return forms Embassies. State income tax return forms If your functional currency is not the U. State income tax return forms S. State income tax return forms dollar, make all income tax determinations in your functional currency. State income tax return forms At the end of the year, translate the results, such as income or loss, into U. State income tax return forms S. State income tax return forms dollars to report on your income tax return. State income tax return forms Blocked Income You generally must report your foreign income in terms of U. State income tax return forms S. State income tax return forms dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. State income tax return forms S. State income tax return forms dollars. State income tax return forms If, because of restrictions in a foreign country, your income is not readily convertible into U. State income tax return forms S. State income tax return forms dollars or into other money or property that is readily convertible into U. State income tax return forms S. State income tax return forms dollars, your income is “blocked” or “deferrable” income. State income tax return forms You can report this income in one of two ways: Report the income and pay your federal income tax with U. State income tax return forms S. State income tax return forms dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. State income tax return forms If you choose to postpone the reporting of the income, you must file an information return with your tax return. State income tax return forms For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. State income tax return forms Rul. State income tax return forms 74-351. State income tax return forms ” 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. State income tax return forms You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. State income tax return forms You must report your income on your information return using the foreign currency in which you received that income. State income tax return forms If you have blocked income from more than one foreign country, include a separate information return for each country. State income tax return forms Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. State income tax return forms S. State income tax return forms dollars or into other money or property that is convertible into U. State income tax return forms S. State income tax return forms currency. State income tax return forms 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. State income tax return forms If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. State income tax return forms 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. State income tax return forms 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. State income tax return forms To apply for permission, file Form 3115, Application for Change in Accounting Method. State income tax return forms 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. State income tax return forms See the instructions for Form 3115 for information on changing your accounting method. State income tax return forms Fulbright Grant All income must be reported in U. State income tax return forms S. State income tax return forms dollars. State income tax return forms In most cases, the tax also must be paid in U. State income tax return forms S. State income tax return forms dollars. State income tax return forms 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. State income tax return forms S. State income tax return forms tax that is based on the blocked income. State income tax return forms Paying U. State income tax return forms S. State income tax return forms tax in foreign currency. State income tax return forms   To qualify for this method of payment, you must prepare a statement that shows the following information. State income tax return forms You were a Fulbright grantee and were paid in nonconvertible foreign currency. State income tax return forms The total grant you received during the year and the amount you received in nonconvertible foreign currency. State income tax return forms At least 70% of the grant was paid in nonconvertible foreign currency. State income tax return forms The statement must be certified by the U. State income tax return forms S. State income tax return forms educational foundation or commission paying the grant or other person having control of grant payments to you. State income tax return forms   You should prepare at least two copies of this statement. State income tax return forms 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. State income tax return forms Figuring actual tax. State income tax return forms   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. State income tax return forms If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. State income tax return forms   Adjusted gross income that is blocked income × Total U. State income tax return forms S. State income tax return forms tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. State income tax return forms A copy of the certified statement discussed earlier. State income tax return forms 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. State income tax return forms S. State income tax return forms dollars. State income tax return forms The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. State income tax return forms Figuring estimated tax on nonconvertible foreign currency. State income tax return forms   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. State income tax return forms   Adjusted gross income that is blocked income × Total estimated U. State income tax return forms S. State income tax return forms 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. State income tax return forms Deposit of foreign currency with disbursing officer. State income tax return forms   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. State income tax return forms Estimated tax installments. State income tax return forms   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. State income tax return forms See Estimated Tax , later. State income tax return forms Deposit receipt. State income tax return forms   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. State income tax return forms The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. State income tax return forms S. State income tax return forms dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. State income tax return forms Keep the copy for your records. State income tax return forms 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. State income tax return forms IRS e-file offers accurate, safe, and fast alternatives to filing on paper. State income tax return forms IRS computers quickly and automatically check for errors or other missing information. State income tax return forms Even returns with a foreign address can be e-filed! How to e-file. State income tax return forms   There are three ways you can e-file. State income tax return forms Use your personal computer. State income tax return forms Use a volunteer. State income tax return forms Many programs offering free tax help can e-file your return. State income tax return forms Use a tax professional. State income tax return forms Most tax professionals can e-file your return. State income tax return forms These methods are explained in detail in the instructions for your tax return. State income tax return forms 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. State income tax return forms You claim the foreign earned income exclusion. State income tax return forms You claim the foreign housing exclusion or deduction. State income tax return forms You live in a foreign country. State income tax return forms Instead, use one of the following special addresses. State income tax return forms 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. State income tax return forms O. State income tax return forms 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. State income tax return forms However, you should not file with the addresses listed above if you are a bona fide resident of the U. State income tax return forms S. State income tax return forms Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. State income tax return forms Resident of U. State income tax return forms S. State income tax return forms Virgin Islands (USVI). State income tax return forms   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. State income tax return forms S. State income tax return forms return. State income tax return forms However, you must file a return with the USVI. State income tax return forms    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. State income tax return forms Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. State income tax return forms   If you are a U. State income tax return forms S. State income tax return forms 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. State income tax return forms File the original return with the United States and file a signed copy of the U. State income tax return forms S. State income tax return forms return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. State income tax return forms   You must complete Form 8689, Allocation of Individual Income Tax to the U. State income tax return forms S. State income tax return forms Virgin Islands, and attach a copy to both your U. State income tax return forms S. State income tax return forms return and your USVI return. State income tax return forms You should file your U. State income tax return forms S. State income tax return forms return with the address listed under Where To File. State income tax return forms   See Publication 570, Tax Guide for Individuals With Income From U. State income tax return forms S. State income tax return forms Possessions, for information about filing Virgin Islands returns. State income tax return forms Resident of Guam. State income tax return forms   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. State income tax return forms    Send your return to the:     Department of Revenue and Taxation Government of Guam P. State income tax return forms O. State income tax return forms Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. State income tax return forms S. State income tax return forms 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. State income tax return forms Send your return to the address listed under Where To File. State income tax return forms   See Publication 570 for information about filing Guam returns. State income tax return forms Resident of the Commonwealth of the Northern Mariana Islands. State income tax return forms   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. State income tax return forms    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. State income tax return forms O. State income tax return forms Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. State income tax return forms S. State income tax return forms 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. State income tax return forms Send your return to the address listed under Where To File. State income tax return forms   See Publication 570 for information about filing Northern Mariana Islands returns. State income tax return forms Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. State income tax return forms S. State income tax return forms citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. State income tax return forms S. State income tax return forms resident. State income tax return forms 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. State income tax return forms If you make this choice, the following two rules apply. State income tax return forms You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. State income tax return forms You must file a joint income tax return for the year you make the choice. State income tax return forms This means that neither of you can claim under any tax treaty not to be a U. State income tax return forms S. State income tax return forms resident for a tax year for which the choice is in effect. State income tax return forms You can file joint or separate returns in years after the year in which you make the choice. State income tax return forms Example 1. State income tax return forms Pat Smith, a U. State income tax return forms S. State income tax return forms citizen, is married to Norman, a nonresident alien. State income tax return forms Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. State income tax return forms 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. State income tax return forms 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. State income tax return forms Example 2. State income tax return forms When Bob and Sharon Williams got married, both were nonresident aliens. State income tax return forms In June of last year, Bob became a resident alien and remained a resident for the rest of the year. State income tax return forms Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. State income tax return forms Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. State income tax return forms Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. State income tax return forms If you do not choose to treat your nonresident alien spouse as a U. State income tax return forms S. State income tax return forms resident, you may be able to use head of household filing status. State income tax return forms 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. State income tax return forms For more information, see Publication 501. State income tax return forms Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. State income tax return forms S. State income tax return forms resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). State income tax return forms To get an SSN for a nonresident alien spouse, apply at an office of the U. State income tax return forms S. State income tax return forms Social Security Administration (SSA) or U. State income tax return forms S. State income tax return forms consulate. State income tax return forms You must complete Form SS-5, Application for a Social Security Card, available at www. State income tax return forms socialsecurity. State income tax return forms gov or by calling 1-800-772-1213. State income tax return forms You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. State income tax return forms 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. State income tax return forms 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. State income tax return forms It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. State income tax return forms S. State income tax return forms citizen or resident alien on the last day of your tax year and that you choose to be treated as U. State income tax return forms S. State income tax return forms residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. State income tax return forms (If one spouse died, include the name and address of the person making the choice for the deceased spouse. State income tax return forms ) You generally make this choice when you file your joint return. State income tax return forms However, you also can make the choice by filing a joint amended return on Form 1040X. State income tax return forms Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. State income tax return forms 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. State income tax return forms You generally must file the amended joint return within 3 years from the date you filed your original U. State income tax return forms S. State income tax return forms income tax return or 2 years from the date you paid your income tax for that year, whichever is later. State income tax return forms Table 1–1. State income tax return forms Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. State income tax return forms   • The revocation must be made by the due date for filing the tax return for that tax year. State income tax return forms   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. State income tax return forms The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. State income tax return forms     • The name and address of any person who is revoking the choice for a deceased spouse. State income tax return forms     • 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. State income tax return forms   • 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. State income tax return forms Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. State income tax return forms   • If the surviving spouse is a U. State income tax return forms S. State income tax return forms 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. State income tax return forms   • 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. State income tax return forms 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. State income tax return forms 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. State income tax return forms 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. State income tax return forms S. State income tax return forms citizen or resident alien at any time during the later tax year. State income tax return forms Example. State income tax return forms Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. State income tax return forms They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. State income tax return forms On January 10, 2012, Dick became a nonresident alien. State income tax return forms Judy had remained a nonresident alien. State income tax return forms Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. State income tax return forms Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. State income tax return forms For 2013, both are treated as nonresident aliens. State income tax return forms If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. State income tax return forms 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. State income tax return forms 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. State income tax return forms Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. State income tax return forms S. State income tax return forms citizen or resident abroad as for a taxpayer in the United States. State income tax return forms For current instructions on making estimated tax payments, see Form 1040-ES. State income tax return forms If you had a tax liability for 2013, you may have to pay estimated tax for 2014. State income tax return forms 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. State income tax return forms (The return must cover all 12 months. State income tax return forms ) 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). State income tax return forms See Publication 505 for more information. State income tax return forms The first installment of estimated tax is due on April 15, 2014. State income tax return forms Foreign earned income exclusion. State income tax return forms   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. State income tax return forms In addition, you can reduce your income by your estimated foreign housing deduction. State income tax return forms However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. State income tax return forms 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. State income tax return forms   For more information about figuring your estimated tax, see Publication 505. State income tax return forms Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. State income tax return forms 1). State income tax return forms   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. State income tax return forms 1. State income tax return forms Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). State income tax return forms See the filing instructions at www. State income tax return forms bsaefiling. State income tax return forms fincen. State income tax return forms treas. State income tax return forms gov/main. State income tax return forms html. State income tax return forms   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. State income tax return forms You do not need to file the report if the assets are with a U. State income tax return forms S. State income tax return forms 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. State income tax return forms   More information about the filing of Form 114 can be found in the instructions for the form. State income tax return forms FinCEN Form 105. State income tax return forms   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. State income tax return forms Certain recipients of currency or monetary instruments also must file Form 105. State income tax return forms   More information about the filing of Form 105 can be found in the instructions on the back of the form. State income tax return forms Form 8938. State income tax return forms   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 ”). State income tax return forms 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. State income tax return forms 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. State income tax return forms S. State income tax return forms person. State income tax return forms   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. State income tax return forms   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. State income tax return forms Prev  Up  Next   Home   More Online Publications