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State Tax Return Free Filing

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State Tax Return Free Filing

State tax return free filing 1. State tax return free filing   Nonresident Alien or Resident Alien? Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Nonresident Aliens Resident AliensGreen Card Test Substantial Presence Test Effect of Tax Treaties Dual-Status AliensFirst Year of Residency Choosing Resident Alien Status Last Year of Residency Nonresident Spouse Treated as a ResidentHow To Make the Choice Aliens From American Samoa or Puerto Rico Introduction You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. State tax return free filing If you are both a nonresident and resident in the same year, you have a dual status. State tax return free filing Dual status is explained later. State tax return free filing Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. State tax return free filing Topics - This chapter discusses: How to determine if you are a nonresident, resident, or dual-status alien, and How to treat a nonresident spouse as a resident alien. State tax return free filing Useful Items - You may want to see: Form (and Instructions) 1040 U. State tax return free filing S. State tax return free filing Individual Income Tax Return 1040A U. State tax return free filing S. State tax return free filing Individual Income Tax Return 1040NR U. State tax return free filing S. State tax return free filing Nonresident Alien Income Tax Return 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 8840 Closer Connection Exception Statement for Aliens 8843 Statement for Exempt Individuals and Individuals With a Medical Condition See chapter 12 for information about getting these forms. State tax return free filing Nonresident Aliens If you are an alien (not a U. State tax return free filing S. State tax return free filing citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. State tax return free filing Resident Aliens You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2013 (January 1–December 31). State tax return free filing Even if you do not meet either of these tests, you may be able to choose to be treated as a U. State tax return free filing S. State tax return free filing resident for part of the year. State tax return free filing See First-Year Choice under Dual-Status Aliens, later. State tax return free filing Green Card Test You are a resident for tax purposes if you are a lawful permanent resident of the United States at any time during calendar year 2013. State tax return free filing (However, see Dual-Status Aliens , later. State tax return free filing ) This is known as the “green card” test. State tax return free filing You are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. State tax return free filing You generally have this status if the U. State tax return free filing S. State tax return free filing Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. State tax return free filing ” You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned. State tax return free filing Resident status taken away. State tax return free filing   Resident status is considered to have been taken away from you if the U. State tax return free filing S. State tax return free filing government issues you a final administrative or judicial order of exclusion or deportation. State tax return free filing A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. State tax return free filing Resident status abandoned. State tax return free filing   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. State tax return free filing S. State tax return free filing consular officer. State tax return free filing    If you initiate the determination, your resident status is considered to be abandoned when you file either of the following with the USCIS or U. State tax return free filing S. State tax return free filing consular officer. State tax return free filing Your application for abandonment. State tax return free filing Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. State tax return free filing You must file the letter by certified mail, return receipt requested. State tax return free filing You must keep a copy of the letter and proof that it was mailed and received. State tax return free filing    Until you have proof your letter was received, you remain a resident alien for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than ten years old or because you have been absent from the United States for a period of time. State tax return free filing   If the USCIS or U. State tax return free filing S. State tax return free filing consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. State tax return free filing If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. State tax return free filing   Under U. State tax return free filing S. State tax return free filing immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. State tax return free filing    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. State tax return free filing See Expatriation Tax in chapter 4. State tax return free filing Termination of residency after June 3, 2004, and before June 17, 2008. State tax return free filing   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. State tax return free filing S. State tax return free filing resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. State tax return free filing Termination of residency after June 16, 2008. State tax return free filing   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. State tax return free filing Substantial Presence Test You will be considered a U. State tax return free filing S. State tax return free filing resident for tax purposes if you meet the substantial presence test for calendar year 2013. State tax return free filing To meet this test, you must be physically present in the United States on at least: 31 days during 2013, and 183 days during the 3-year period that includes 2013, 2012, and 2011, counting: All the days you were present in 2013, and 1/3 of the days you were present in 2012, and 1/6 of the days you were present in 2011. State tax return free filing Example. State tax return free filing You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. State tax return free filing To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). State tax return free filing Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. State tax return free filing The term United States includes the following areas. State tax return free filing All 50 states and the District of Columbia. State tax return free filing The territorial waters of the United States. State tax return free filing The seabed and subsoil of those submarine areas that are adjacent to U. State tax return free filing S. State tax return free filing territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. State tax return free filing The term does not include U. State tax return free filing S. State tax return free filing possessions and territories or U. State tax return free filing S. State tax return free filing airspace. State tax return free filing Days of Presence in the United States You are treated as present in the United States on any day you are physically present in the country at any time during the day. State tax return free filing However, there are exceptions to this rule. State tax return free filing Do not count the following as days of presence in the United States for the substantial presence test. State tax return free filing Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. State tax return free filing Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. State tax return free filing Days you are in the United States as a crew member of a foreign vessel. State tax return free filing Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. State tax return free filing Days you are an exempt individual. State tax return free filing The specific rules that apply to each of these categories are discussed next. State tax return free filing Regular commuters from Canada or Mexico. State tax return free filing   Do not count the days on which you commute to work in the United States from your residence in Canada or Mexico if you regularly commute from Canada or Mexico. State tax return free filing You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period. State tax return free filing   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. State tax return free filing “Workdays” are the days on which you work in the United States or Canada or Mexico. State tax return free filing “Working period” means the period beginning with the first day in the current year on which you are physically present in the United States to work and ending on the last day in the current year on which you are physically present in the United States to work. State tax return free filing If your work requires you to be present in the United States only on a seasonal or cyclical basis, your working period begins on the first day of the season or cycle on which you are present in the United States to work and ends on the last day of the season or cycle on which you are present in the United States to work. State tax return free filing You can have more than one working period in a calendar year, and your working period can begin in one calendar year and end in the following calendar year. State tax return free filing Example. State tax return free filing Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. State tax return free filing She was assigned to her firm's office in the United States from February 1 through June 1. State tax return free filing On June 2, she resumed her employment in Mexico. State tax return free filing On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. State tax return free filing S. State tax return free filing office. State tax return free filing She returned to her home in Mexico on each of those evenings. State tax return free filing On 7 days, she worked in her firm's Mexico office. State tax return free filing For purposes of the substantial presence test, Maria does not count the days she commuted to work in the United States because those days equal more than 75% of the workdays during the working period (69 workdays in the United States divided by 76 workdays in the working period equals 90. State tax return free filing 8%). State tax return free filing Days in transit. State tax return free filing   Do not count the days you are in the United States for less than 24 hours and you are in transit between two places outside the United States. State tax return free filing You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. State tax return free filing For example, if you travel between airports in the United States to change planes en route to your foreign destination, you are considered to be in transit. State tax return free filing However, you are not considered to be in transit if you attend a business meeting while in the United States. State tax return free filing This is true even if the meeting is held at the airport. State tax return free filing Crew members. State tax return free filing   Do not count the days you are temporarily present in the United States as a regular crew member of a foreign vessel (boat or ship) engaged in transportation between the United States and a foreign country or a U. State tax return free filing S. State tax return free filing possession. State tax return free filing However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. State tax return free filing Medical condition. State tax return free filing   Do not count the days you intended to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. State tax return free filing Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. State tax return free filing For example, you may be able to establish that you intended to leave if your purpose for visiting the United States could be accomplished during a period that is not long enough to qualify you for the substantial presence test. State tax return free filing However, if you need an extended period of time to accomplish the purpose of your visit and that period would qualify you for the substantial presence test, you would not be able to establish an intent to leave the United States before the end of that extended period. State tax return free filing   In the case of an individual who is judged mentally incompetent, proof of intent to leave the United States can be determined by analyzing the individual's pattern of behavior before he or she was judged mentally incompetent. State tax return free filing   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. State tax return free filing See Form 8843 , later. State tax return free filing   You cannot exclude any days of presence in the United States under the following circumstances. State tax return free filing You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave. State tax return free filing You returned to the United States for treatment of a medical condition that arose during a prior stay. State tax return free filing The condition existed before your arrival in the United States and you were aware of the condition. State tax return free filing It does not matter whether you needed treatment for the condition when you entered the United States. State tax return free filing Exempt individual. State tax return free filing   Do not count days for which you are an exempt individual. State tax return free filing The term “exempt individual” does not refer to someone exempt from U. State tax return free filing S. State tax return free filing tax, but to anyone in the following categories. State tax return free filing An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. State tax return free filing A teacher or trainee temporarily present in the United States under a “J” or “Q” visa, who substantially complies with the requirements of the visa. State tax return free filing A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. State tax return free filing A professional athlete temporarily in the United States to compete in a charitable sports event. State tax return free filing   The specific rules for each of these four categories (including any rules on the length of time you will be an exempt individual) are discussed next. State tax return free filing Foreign government-related individuals. State tax return free filing   A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States: As a full-time employee of an international organization, By reason of diplomatic status, or By reason of a visa (other than a visa that grants lawful permanent residence) that the Secretary of the Treasury determines represents full-time diplomatic or consular status. State tax return free filing Note. State tax return free filing You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. State tax return free filing    An international organization is any public international organization that the President of the United States has designated by Executive Order as being entitled to the privileges, exemptions, and immunities provided for in the International Organizations Act. State tax return free filing An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. State tax return free filing   An individual is considered to have full-time diplomatic or consular status if he or she: Has been accredited by a foreign government that is recognized by the United States, Intends to engage primarily in official activities for that foreign government while in the United States, and Has been recognized by the President, Secretary of State, or a consular officer as being entitled to that status. State tax return free filing Note. State tax return free filing If you are present in the United States under an “A” or “G” visa you are considered a foreign government-related individual (with full-time diplomatic or consular status). State tax return free filing None of your days count for purposes of the substantial presence test. State tax return free filing   Members of the immediate family include the individual's spouse and unmarried children (whether by blood or adoption) but only if the spouse's or unmarried children's visa statuses are derived from and dependent on the exempt individual's visa classification. State tax return free filing Unmarried children are included only if they: Are under 21 years of age, Reside regularly in the exempt individual's household, and Are not members of another household. State tax return free filing Teachers and trainees. State tax return free filing   A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a “J” or “Q” visa and substantially complies with the requirements of that visa. State tax return free filing You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. State tax return free filing S. State tax return free filing immigration laws and could result in the loss of your visa status. State tax return free filing   Also included are immediate family members of exempt teachers and trainees. State tax return free filing See the definition of immediate family, earlier, under Foreign government-related individuals . State tax return free filing   You will not be an exempt individual as a teacher or trainee in 2013 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. State tax return free filing However, you will be an exempt individual if all of the following conditions are met. State tax return free filing You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years, A foreign employer paid all of your compensation during 2013, and A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee. State tax return free filing A foreign employer includes an office or place of business of an American entity in a foreign country or a U. State tax return free filing S. State tax return free filing possession. State tax return free filing   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. State tax return free filing See Form 8843 , later. State tax return free filing Example. State tax return free filing Carla was temporarily in the United States during the year as a teacher on a “J” visa. State tax return free filing Her compensation for the year was paid by a foreign employer. State tax return free filing Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. State tax return free filing She will not be considered an exempt individual for the current year because she was exempt as a teacher for at least 2 of the past 6 years. State tax return free filing If her compensation for the past 2 years had been paid by a foreign employer, she would be an exempt individual for the current year. State tax return free filing Students. State tax return free filing   A student is any individual who is temporarily in the United States on an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of that visa. State tax return free filing You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. State tax return free filing S. State tax return free filing immigration laws and could result in the loss of your visa status. State tax return free filing   Also included are immediate family members of exempt students. State tax return free filing See the definition of immediate family, earlier, under Foreign government-related individuals . State tax return free filing   You will not be an exempt individual as a student in 2013 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements. State tax return free filing You establish that you do not intend to reside permanently in the United States. State tax return free filing You have substantially complied with the requirements of your visa. State tax return free filing The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to, the following. State tax return free filing Whether you have maintained a closer connection to a foreign country (discussed later). State tax return free filing Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country . State tax return free filing   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. State tax return free filing See Form 8843 , later. State tax return free filing Professional athletes. State tax return free filing   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. State tax return free filing A charitable sports event is one that meets the following conditions. State tax return free filing The main purpose is to benefit a qualified charitable organization. State tax return free filing The entire net proceeds go to charity. State tax return free filing Volunteers perform substantially all the work. State tax return free filing   In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in a sports event. State tax return free filing 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 tax return free filing   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. State tax return free filing See Form 8843 , next. State tax return free filing Form 8843. State tax return free filing   If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully completed Form 8843. State tax return free filing You were unable to leave the United States as planned because of a medical condition or problem. State tax return free filing You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. State tax return free filing You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. State tax return free filing You were a professional athlete competing in a charitable sports event. State tax return free filing Attach Form 8843 to your 2013 income tax return. State tax return free filing If you do not have to file a return, send Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. State tax return free filing The due date for filing is discussed in chapter 7. State tax return free filing If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete or because of a medical condition that arose while you were in the United States. State tax return free filing This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. State tax return free filing Closer Connection to a Foreign Country Even if you meet the substantial presence test, you can be treated as a nonresident alien if you: Are present in the United States for less than 183 days during the year, Maintain a tax home in a foreign country during the year, and Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next). State tax return free filing Closer connection to two foreign countries. State tax return free filing   You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions. State tax return free filing You maintained a tax home beginning on the first day of the year in one foreign country. State tax return free filing You changed your tax home during the year to a second foreign country. State tax return free filing You continued to maintain your tax home in the second foreign country for the rest of the year. State tax return free filing You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country. State tax return free filing You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country. State tax return free filing Tax home. State tax return free filing   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. State tax return free filing Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. State tax return free filing 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 tax return free filing If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. State tax return free filing   For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year, and must be located in the same foreign country to which you are claiming to have a closer connection. State tax return free filing Foreign country. State tax return free filing   In determining whether you have a closer connection to a foreign country, the term “foreign country” means: Any territory under the sovereignty of the United Nations or a government other than that of the United States, The territorial waters of the foreign country (determined under U. State tax return free filing S. State tax return free filing law), The seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights under international law to explore and exploit natural resources, and Possessions and territories of the United States. State tax return free filing Establishing a closer connection. State tax return free filing   You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. State tax return free filing In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following. State tax return free filing The country of residence you designate on forms and documents. State tax return free filing The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. State tax return free filing The location of: Your permanent home, Your family, Your personal belongings, such as cars, furniture, clothing, and jewelry, Your current social, political, cultural, professional, or religious affiliations, Your business activities (other than those that constitute your tax home), The jurisdiction in which you hold a driver's license, The jurisdiction in which you vote, and Charitable organizations to which you contribute. State tax return free filing It does not matter whether your permanent home is a house, an apartment, or a furnished room. State tax return free filing It also does not matter whether you rent or own it. State tax return free filing It is important, however, that your home be available at all times, continuously, and not solely for short stays. State tax return free filing When you cannot have a closer connection. State tax return free filing   You cannot claim you have a closer connection to a foreign country if either of the following applies: You personally applied, or took other steps during the year, to change your status to that of a permanent resident, or You had an application pending for adjustment of status during the current year. State tax return free filing Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. State tax return free filing Form I-508, Waiver of Rights, Privileges, Exemptions and Immunities Form I-485, Application to Register Permanent Residence or Adjust Status Form I-130, Petition for Alien Relative, on your behalf Form I-140, Immigrant Petition for Alien Worker, on your behalf Form ETA-750, Application for Alien Employment Certification, on your behalf Form DS-230, Application for Immigrant Visa and Alien Registration Form 8840. State tax return free filing   You must attach a fully completed Form 8840 to your income tax return to claim you have a closer connection to a foreign country or countries. State tax return free filing   If you do not have to file a return, send the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. State tax return free filing The due date for filing is discussed later in chapter 7. State tax return free filing   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. State tax return free filing This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. State tax return free filing Effect of Tax Treaties The rules given here to determine if you are a U. State tax return free filing S. State tax return free filing resident do not override tax treaty definitions of residency. State tax return free filing If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. State tax return free filing A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. State tax return free filing The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). State tax return free filing If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U. State tax return free filing S. State tax return free filing income tax. State tax return free filing For purposes other than figuring your tax, you will be treated as a U. State tax return free filing S. State tax return free filing resident. State tax return free filing For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . State tax return free filing Information to be reported. State tax return free filing   If you are a dual-resident taxpayer and you claim treaty benefits, you must file a return by the due date (including extensions) using Form 1040NR or Form 1040NR-EZ, and compute your tax as a nonresident alien. State tax return free filing You must also attach a fully completed Form 8833 if you determine your residency under a tax treaty and receive payments or income items totaling more than $100,000. State tax return free filing You may also have to attach Form 8938 (discussed in chapter 7). State tax return free filing See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. State tax return free filing Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. State tax return free filing This usually occurs in the year you arrive in or depart from the United States. State tax return free filing Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. State tax return free filing First Year of Residency If you are a U. State tax return free filing S. State tax return free filing resident for the calendar year, but you were not a U. State tax return free filing S. State tax return free filing resident at any time during the preceding calendar year, you are a U. State tax return free filing S. State tax return free filing resident only for the part of the calendar year that begins on the residency starting date. State tax return free filing You are a nonresident alien for the part of the year before that date. State tax return free filing Residency starting date under substantial presence test. State tax return free filing   If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. State tax return free filing However, you do not have to count up to 10 days of actual presence in the United States if on those days you establish that: You had a closer connection to a foreign country than to the United States, and Your tax home was in that foreign country. State tax return free filing See Closer Connection to a Foreign Country , earlier. State tax return free filing   In determining whether you can exclude up to 10 days, the following rules apply. State tax return free filing You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. State tax return free filing You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. State tax return free filing Although you can exclude up to 10 days of presence in determining your residency starting date, you must include those days when determining whether you meet the substantial presence test. State tax return free filing Example. State tax return free filing Ivan Ivanovich is a citizen of Russia. State tax return free filing He came to the United States for the first time on January 6, 2013, to attend a business meeting and returned to Russia on January 10, 2013. State tax return free filing His tax home remained in Russia. State tax return free filing On March 1, 2013, he moved to the United States and resided here for the rest of the year. State tax return free filing Ivan is able to establish a closer connection to Russia for the period January 6–10. State tax return free filing Thus, his residency starting date is March 1. State tax return free filing Statement required to exclude up to 10 days of presence. State tax return free filing   You must file a statement with the IRS if you are excluding up to 10 days of presence in the United States for purposes of your residency starting date. State tax return free filing You must sign and date this statement and include a declaration that it is made under penalties of perjury. State tax return free filing The statement must contain the following information (as applicable). State tax return free filing Your name, address, U. State tax return free filing S. State tax return free filing taxpayer identification number (if any), and U. State tax return free filing S. State tax return free filing visa number (if any). State tax return free filing Your passport number and the name of the country that issued your passport. State tax return free filing The tax year for which the statement applies. State tax return free filing The first day that you were present in the United States during the year. State tax return free filing The dates of the days you are excluding in figuring your first day of residency. State tax return free filing Sufficient facts to establish that you have maintained your tax home in and a closer connection to a foreign country during the period you are excluding. State tax return free filing   Attach the required statement to your income tax return. State tax return free filing If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. State tax return free filing The due date for filing is discussed in chapter 7. State tax return free filing   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. State tax return free filing Therefore, your first day of residency will be the first day you are present in the United States. State tax return free filing This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. State tax return free filing Residency starting date under green card test. State tax return free filing   If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident. State tax return free filing   If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. State tax return free filing Residency during the preceding year. State tax return free filing   If you were a U. State tax return free filing S. State tax return free filing resident during any part of the preceding calendar year and you are a U. State tax return free filing S. State tax return free filing resident for any part of the current year, you will be considered a U. State tax return free filing S. State tax return free filing resident at the beginning of the current year. State tax return free filing This applies whether you are a resident under the substantial presence test or green card test. State tax return free filing Example. State tax return free filing Robert Bach is a citizen of Switzerland. State tax return free filing He came to the United States as a U. State tax return free filing S. State tax return free filing resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. State tax return free filing Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. State tax return free filing In calendar year 2013, Robert's U. State tax return free filing S. State tax return free filing residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. State tax return free filing First-Year Choice If you do not meet either the green card test or the substantial presence test for 2012 or 2013 and you did not choose to be treated as a resident for part of 2012, but you meet the substantial presence test for 2014, you can choose to be treated as a U. State tax return free filing S. State tax return free filing resident for part of 2013. State tax return free filing To make this choice, you must: Be present in the United States for at least 31 days in a row in 2013, and Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2013. State tax return free filing For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States. State tax return free filing When counting the days of presence in (1) and (2) above, do not count the days you were in the United States under any of the exceptions discussed earlier under Days of Presence in the United States. State tax return free filing If you make the first-year choice, your residency starting date for 2013 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. State tax return free filing You are treated as a U. State tax return free filing S. State tax return free filing resident for the rest of the year. State tax return free filing If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. State tax return free filing If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period. State tax return free filing Note. State tax return free filing You do not have to be married to make this choice. State tax return free filing Example 1. State tax return free filing Juan DaSilva is a citizen of the Philippines. State tax return free filing He came to the United States for the first time on November 1, 2013, and was here on 31 consecutive days (from November 1 through December 1, 2013). State tax return free filing Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. State tax return free filing He stayed in the United States for the rest of the year. State tax return free filing During 2014, Juan was a resident of the United States under the substantial presence test. State tax return free filing Juan can make the first-year choice for 2013 because he was in the United States in 2013 for a period of 31 days in a row (November 1 through December 1) and for at least 75% of the days following (and including) the first day of his 31-day period (46 total days of presence in the United States divided by 61 days in the period from November 1 through December 31 equals 75. State tax return free filing 4%). State tax return free filing If Juan makes the first-year choice, his residency starting date will be November 1, 2013. State tax return free filing Example 2. State tax return free filing The facts are the same as in Example 1, except that Juan was also absent from the United States on December 24, 25, 29, 30, and 31. State tax return free filing He can make the first-year choice for 2013 because up to 5 days of absence are considered days of presence for purposes of the 75% requirement. State tax return free filing Statement required to make the first-year choice for 2013. State tax return free filing   You must attach a statement to Form 1040 to make the first-year choice for 2013. State tax return free filing The statement must contain your name and address and specify the following. State tax return free filing That you are making the first-year choice for 2013. State tax return free filing That you were not a resident in 2012. State tax return free filing That you are a resident under the substantial presence test in 2014. State tax return free filing The number of days of presence in the United States during 2014. State tax return free filing The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. State tax return free filing The date or dates of absence from the United States during 2013 that you are treating as days of presence. State tax return free filing You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. State tax return free filing If you have not met the test for 2014 as of April 15, 2014, you can request an extension of time for filing your 2013 Form 1040 until a reasonable period after you have met that test. State tax return free filing To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. State tax return free filing S. State tax return free filing Individual Income Tax Return. State tax return free filing You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. State tax return free filing You should pay with this extension the amount of tax you expect to owe for 2013 figured as if you were a nonresident alien the entire year. State tax return free filing You can use Form 1040NR or Form 1040NR-EZ to figure the tax. State tax return free filing Enter the tax on Form 4868. State tax return free filing If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment. State tax return free filing   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. State tax return free filing   If you do not follow the procedures discussed here for making the first-year choice, you will be treated as a nonresident alien for all of 2013. State tax return free filing However, this does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing procedures and significant steps to comply with the procedures. State tax return free filing Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. State tax return free filing S. State tax return free filing resident for the entire year if all of the following apply. State tax return free filing You were a nonresident alien at the beginning of the year. State tax return free filing You are a resident alien or U. State tax return free filing S. State tax return free filing citizen at the end of the year. State tax return free filing You are married to a U. State tax return free filing S. State tax return free filing citizen or resident alien at the end of the year. State tax return free filing Your spouse joins you in making the choice. State tax return free filing This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. State tax return free filing Note. State tax return free filing If you are single at the end of the year, you cannot make this choice. State tax return free filing If you make this choice, the following rules apply. State tax return free filing You and your spouse are treated as U. State tax return free filing S. State tax return free filing residents for the entire year for income tax purposes. State tax return free filing You and your spouse are taxed on worldwide income. State tax return free filing You and your spouse must file a joint return for the year of the choice. State tax return free filing Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. State tax return free filing The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. State tax return free filing Note. State tax return free filing A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U. State tax return free filing S. State tax return free filing citizen or resident. State tax return free filing See Nonresident Spouse Treated as a Resident , later. State tax return free filing If you previously made that choice and it is still in effect, you do not need to make the choice explained here. State tax return free filing Making the choice. State tax return free filing   You should attach a statement signed by both spouses to your joint return for the year of the choice. State tax return free filing The statement must contain the following information. State tax return free filing A declaration that you both qualify to make the choice and that you choose to be treated as U. State tax return free filing S. State tax return free filing residents for the entire tax year. State tax return free filing The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. State tax return free filing (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. State tax return free filing )   You generally make this choice when you file your joint return. State tax return free filing However, you also can make the choice by filing Form 1040X, Amended U. State tax return free filing S. State tax return free filing Individual Income Tax Return. State tax return free filing Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. State tax return free filing If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. State tax return free filing   You generally must file the amended joint return within 3 years from the date you filed your original U. State tax return free filing S. State tax return free filing income tax return or 2 years from the date you paid your income tax for that year, whichever is later. State tax return free filing Last Year of Residency If you were a U. State tax return free filing S. State tax return free filing resident in 2013 but are not a U. State tax return free filing S. State tax return free filing resident during any part of 2014, you cease to be a U. State tax return free filing S. State tax return free filing resident on your residency termination date. State tax return free filing Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. State tax return free filing Earlier residency termination date. State tax return free filing   You may qualify for a residency termination date that is earlier than December 31. State tax return free filing This date is: The last day in 2013 that you are physically present in the United States, if you met the substantial presence test, The first day in 2013 that you are no longer a lawful permanent resident of the United States, if you met the green card test, or The later of (1) or (2), if you met both tests. State tax return free filing You can use this date only if, for the remainder of 2013, your tax home was in a foreign country and you had a closer connection to that foreign country. State tax return free filing See Closer Connection to a Foreign Country , earlier. State tax return free filing    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. State tax return free filing See Expatriation Tax in chapter 4. State tax return free filing Termination of residency. State tax return free filing   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. State tax return free filing De minimis presence. State tax return free filing   If you are a U. State tax return free filing S. State tax return free filing resident because of the substantial presence test and you qualify to use the earlier residency termination date, you can exclude up to 10 days of actual presence in the United States in determining your residency termination date. State tax return free filing In determining whether you can exclude up to 10 days, the following rules apply. State tax return free filing You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. State tax return free filing You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. State tax return free filing Although you can exclude up to 10 days of presence in determining your residency termination date, you must include those days when determining whether you meet the substantial presence test. State tax return free filing Example. State tax return free filing Lola Bovary is a citizen of Malta. State tax return free filing She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. State tax return free filing On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. State tax return free filing She is able to establish a closer connection to Malta for the period December 12–16. State tax return free filing Lola is not a U. State tax return free filing S. State tax return free filing resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. State tax return free filing Lola is a U. State tax return free filing S. State tax return free filing resident under the substantial presence test for 2013 because she was present in the United States for 183 days (178 days for the period March 1 to August 25 plus 5 days in December). State tax return free filing Lola's residency termination date is August 25, 2013. State tax return free filing Residency during the next year. State tax return free filing   If you are a U. State tax return free filing S. State tax return free filing resident during any part of 2014 and you are a resident during any part of 2013, you will be treated as a resident through the end of 2013. State tax return free filing This applies whether you have a closer connection to a foreign country than the United States during 2013, and whether you are a resident under the substantial presence test or green card test. State tax return free filing Statement required to establish your residency termination date. State tax return free filing   You must file a statement with the IRS to establish your residency termination date. State tax return free filing You must sign and date this statement and include a declaration that it is made under penalties of perjury. State tax return free filing The statement must contain the following information (as applicable). State tax return free filing Your name, address, U. State tax return free filing S. State tax return free filing taxpayer identification number (if any), and U. State tax return free filing S. State tax return free filing visa number (if any). State tax return free filing Your passport number and the name of the country that issued your passport. State tax return free filing The tax year for which the statement applies. State tax return free filing The last day that you were present in the United States during the year. State tax return free filing Sufficient facts to establish that you have maintained your tax home in, and that you have a closer connection to, a foreign country following your last day of presence in the United States during the year or following the abandonment or rescission of your status as a lawful permanent resident during the year. State tax return free filing The date that your status as a lawful permanent resident was abandoned or rescinded. State tax return free filing Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. State tax return free filing If you can exclude days under the de minimis presence rule, discussed earlier, include the dates of the days you are excluding and sufficient facts to establish that you have maintained your tax home in and that you have a closer connection to a foreign country during the period you are excluding. State tax return free filing   Attach the required statement to your income tax return. State tax return free filing If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. State tax return free filing The due date for filing is discussed in chapter 7. State tax return free filing   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. State tax return free filing This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. State tax return free filing Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. State tax return free filing S. State tax return free filing citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. State tax return free filing S. State tax return free filing resident. State tax return free filing This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year. State tax return free filing If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. State tax return free filing Neither you nor your spouse can claim under any tax treaty not to be a U. State tax return free filing S. State tax return free filing resident. State tax return free filing You are both taxed on worldwide income. State tax return free filing You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. State tax return free filing If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. State tax return free filing Example. State tax return free filing Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. State tax return free filing In June, Bob became a resident alien and remained a resident for the rest of the year. State tax return free filing Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. State tax return free filing Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years. State tax return free filing 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 tax return free filing It should contain the following information. State tax return free filing A declaration that one spouse was a nonresident alien and the other spouse a U. State tax return free filing S. State tax return free filing citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. State tax return free filing S. State tax return free filing residents for the entire tax year. State tax return free filing The name, address, and identification number of each spouse. State tax return free filing (If one spouse died, include the name and address of the person making the choice for the deceased spouse. State tax return free filing ) Amended return. State tax return free filing   You generally make this choice when you file your joint return. State tax return free filing However, you can also make the choice by filing a joint amended return on Form 1040X. State tax return free filing Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. State tax return free filing If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. State tax return free filing   You generally must file the amended joint return within 3 years from the date you filed your original U. State tax return free filing S. State tax return free filing income tax return or 2 years from the date you paid your income tax for that year, whichever is later. State tax return free filing Suspending the Choice The choice to be treated as a resident alien is suspended for any tax year (after the tax year you made the choice) if neither spouse is a U. State tax return free filing S. State tax return free filing citizen or resident alien at any time during the tax year. State tax return free filing This means each spouse must file a separate return as a nonresident alien for that year if either meets the filing requirements for nonresident aliens discussed in chapter 7. State tax return free filing Example. State tax return free filing Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. State tax return free filing They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. State tax return free filing On January 10, 2012, Dick became a nonresident alien. State tax return free filing Judy had remained a nonresident alien throughout the period. State tax return free filing Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. State tax return free filing However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. State tax return free filing If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. State tax return free filing If Dick becomes a resident alien again in 2014, their choice is no longer suspended. State tax return free filing Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier under Suspending the Choice ) or ended in one of the following ways. State tax return free filing If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. State tax return free filing Revocation. State tax return free filing Either spouse can revoke the choice for any tax year, provided he or she makes the revocation by the due date for filing the tax return for that tax year. State tax return free filing The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. State tax return free filing The statement must include the name, address, and identification number of each spouse. State tax return free filing (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. State tax return free filing ) The statement also must include 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 tax return free filing File the statement as follows. State tax return free filing If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. State tax return free filing If the spouse revoking the choice does not have to file a return, but does file a return (for example, to obtain a refund), attach the statement to the return. State tax return free filing 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 you filed the last joint return. State tax return free filing Death. State tax return free filing The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. State tax return free filing However, if the surviving spouse is a U. State tax return free filing S. State tax return free filing citizen or resident 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 tax return free filing 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 tax return free filing Legal separation. State tax return free filing A legal separation under a decree of divorce or separate maintenance ends the choice as of the beginning of the tax year in which the legal separation occurs. State tax return free filing Inadequate records. State tax return free filing 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 tax return free filing Aliens From American Samoa or Puerto Rico If you are a nonresident alien in the United States and a bona fide resident of American Samoa or Puerto Rico during the entire tax year, you are taxed, with certain exceptions, according to the rules for resident aliens of the United States. State tax return free filing For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. State tax return free filing If you are a nonresident alien from American Samoa or Puerto Rico who does not qualify as a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you are taxed as a nonresident alien. State tax return free filing Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. State tax return free filing Prev  Up  Next   Home   More Online Publications
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Understanding Your CP114 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account.


What you need to do

  • Read your notice carefully — it explains the changes to your tax account.
  • Compare the figures on the notice with your excise tax return.
  • If you disagree with our change(s), contact us within 10 days of the date of your notice.
  • If you agree with our change(s), correct the copy of your excise tax return that you kept for your records.
  • You should receive a refund of any amount overpaid shortly if you haven’t already and you owe no additional amounts we are required to collect. No action is required of you.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. Please contact us at the number listed on your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll free number listed on the top right corner of your notice or respond in writing within 10 days of the date of the notice. If your response provides us with additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, update your records. No further action is required.

Q. Will I receive a refund of the amount overpaid?

A. Yes, provided you owe no other outstanding liabilities which we are required to collect and the amount to be refunded is $1 or more.

 


Tips for next year

Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes and find credits and deductions for which you may qualify. Learn more about e-file.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The State Tax Return Free Filing

State tax return free filing Publication 537 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. State tax return free filing Tax questions. State tax return free filing Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 537, such as legislation enacted after it was published, go to www. State tax return free filing irs. State tax return free filing gov/pub537. State tax return free filing Reminder Photographs of missing children. State tax return free filing  The Internal Revenue Service (IRS) is a proud partner with the National Center for Missing and Exploited Children. State tax return free filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax return free filing 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 tax return free filing Introduction Note. State tax return free filing Section references within this publication are to the Internal Revenue Code and regulation references are to the Income Tax Regulations under the Code. State tax return free filing An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. State tax return free filing If you realize a gain on an installment sale, you may be able to report part of your gain when you receive each payment. State tax return free filing This method of reporting gain is called the installment method. State tax return free filing You cannot use the installment method to report a loss. State tax return free filing You can choose to report all of your gain in the year of sale. State tax return free filing This publication discusses the general rules that apply to using the installment method. State tax return free filing It also discusses more complex rules that apply only when certain conditions exist or certain types of property are sold. State tax return free filing If you sell your home or other nonbusiness property under an installment plan, you may need to read only the General Rules . State tax return free filing If you sell business or rental property or have a like-kind exchange or other complex situation, also see the appropriate discussion under Other Rules . State tax return free filing Comments and suggestions. State tax return free filing   We welcome your comments about this publication and your suggestions for future editions. State tax return free filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax return free filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax return free filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax return free filing   You can send your comments from www. State tax return free filing irs. State tax return free filing gov/formspubs/. State tax return free filing Click on “More Information” and then on “Comment on Tax Forms and Publications. State tax return free filing ”   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 tax return free filing Ordering forms and publications. State tax return free filing   Visit www. State tax return free filing irs. State tax return free filing 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 tax return free filing Internal Revenue Service 1201 N. State tax return free filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax return free filing   If you have a tax question, check the information available on IRS. State tax return free filing gov or call 1-800-829-1040. State tax return free filing We cannot answer tax questions sent to either of the above addresses. State tax return free filing Useful Items - You may want to see: Publication 523 Selling Your Home 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 551 Basis of Assets 4895 Tax Treatment of Property Acquired From a Decedent Dying in 2010 Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income  See How To Get Tax Help near the end of this publication for information about getting publications and forms. State tax return free filing Prev  Up  Next   Home   More Online Publications