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Vita Tax Program 2012 Locations

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Vita Tax Program 2012 Locations

Vita tax program 2012 locations Index A Abroad, citizens living, filing requirements, U. Vita tax program 2012 locations S. Vita tax program 2012 locations Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Vita tax program 2012 locations , Temporary absences. Vita tax program 2012 locations , Temporary absences. Vita tax program 2012 locations Accounting periods, joint returns, Accounting period. Vita tax program 2012 locations Adopted child, Exception for adopted child. Vita tax program 2012 locations , Adopted child. Vita tax program 2012 locations , Adopted child. Vita tax program 2012 locations Taxpayer identification number, Taxpayer identification numbers for adoptees. Vita tax program 2012 locations Age Filing status determination, Age. Vita tax program 2012 locations Gross income and filing requirements (Table 1), Table 1. Vita tax program 2012 locations 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. Vita tax program 2012 locations Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Vita tax program 2012 locations Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Vita tax program 2012 locations (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Vita tax program 2012 locations American citizens abroad, U. Vita tax program 2012 locations S. Vita tax program 2012 locations Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Vita tax program 2012 locations Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Vita tax program 2012 locations Dependency allotments, Armed Forces dependency allotments. Vita tax program 2012 locations GI Bill benefits, Tuition payments and allowances under the GI Bill. Vita tax program 2012 locations Military quarters allotments, Tax-exempt military quarters allowances. Vita tax program 2012 locations Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Vita tax program 2012 locations B Birth of child, Death or birth. Vita tax program 2012 locations Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen or resident alien. Vita tax program 2012 locations , Citizen or Resident Test, Child in Canada or Mexico. Vita tax program 2012 locations Capital expenses, Capital expenses. Vita tax program 2012 locations Child born alive, Child born alive. Vita tax program 2012 locations Child care expenses, Child care expenses. Vita tax program 2012 locations Child custody, Custodial parent and noncustodial parent. Vita tax program 2012 locations Child support under pre-1985 agreement, Child support under pre-1985 agreement. Vita tax program 2012 locations Child tax credit, Child tax credit. Vita tax program 2012 locations Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Vita tax program 2012 locations , Death or birth. Vita tax program 2012 locations Claiming parent, when child is head of household, Special rule for parent. Vita tax program 2012 locations Custody of, Custodial parent and noncustodial parent. Vita tax program 2012 locations Death of child, Death or birth. Vita tax program 2012 locations , Death or birth. Vita tax program 2012 locations Dividends of, Unearned income. Vita tax program 2012 locations Filing requirements as dependents (Table 2), Table 2. Vita tax program 2012 locations 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Vita tax program 2012 locations 2013 Filing Requirements for Dependents , Unearned income. Vita tax program 2012 locations Kidnapped, Kidnapped child. Vita tax program 2012 locations , Kidnapped child. Vita tax program 2012 locations Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Vita tax program 2012 locations Church employees, filing requirements (Table 3), Table 3. Vita tax program 2012 locations Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Vita tax program 2012 locations S. Vita tax program 2012 locations , filing requirements, U. Vita tax program 2012 locations S. Vita tax program 2012 locations Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Vita tax program 2012 locations Community property states, Community property states. Vita tax program 2012 locations Cousin, Cousin. Vita tax program 2012 locations Custody of child, Custodial parent and noncustodial parent. Vita tax program 2012 locations D Death Of child, Death or birth of child. Vita tax program 2012 locations Of dependent, Death or birth. Vita tax program 2012 locations , Death or birth. Vita tax program 2012 locations Of spouse, Spouse died during the year. Vita tax program 2012 locations , Spouse died. Vita tax program 2012 locations , Spouse died before signing. Vita tax program 2012 locations , Death of spouse. Vita tax program 2012 locations Decedents, Spouse died during the year. Vita tax program 2012 locations , Decedent's final return. Vita tax program 2012 locations (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. Vita tax program 2012 locations Born and died within year, Born and died in 2013. Vita tax program 2012 locations Child's earnings, Child's earnings. Vita tax program 2012 locations Death of, Death or birth. Vita tax program 2012 locations Earned income, Earned income. Vita tax program 2012 locations Exemption for, Exemptions for Dependents Filing requirements, Table 2. Vita tax program 2012 locations 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. Vita tax program 2012 locations Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Vita tax program 2012 locations Disabled Child, Permanently and totally disabled. Vita tax program 2012 locations Dependent, Disabled dependent working at sheltered workshop. Vita tax program 2012 locations Divorced parents, Children of divorced or separated parents (or parents who live apart). Vita tax program 2012 locations Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Vita tax program 2012 locations Filing status, Divorced persons. Vita tax program 2012 locations , Divorce and remarriage. Vita tax program 2012 locations , Divorced persons. Vita tax program 2012 locations Joint returns, responsibility for, Divorced taxpayer. Vita tax program 2012 locations Personal exemption, Divorced or separated spouse. Vita tax program 2012 locations Domestic help, no exemption for, Housekeepers, maids, or servants. Vita tax program 2012 locations Dual-status taxpayers Exemptions, Dual-status taxpayers. Vita tax program 2012 locations Joint returns not available, Nonresident alien or dual-status alien. Vita tax program 2012 locations E Earned income Defined for purposes of standard deduction, Earned income defined. Vita tax program 2012 locations Dependent filing requirements (Table 2), Table 2. Vita tax program 2012 locations 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. Vita tax program 2012 locations Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Vita tax program 2012 locations Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Vita tax program 2012 locations Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Vita tax program 2012 locations 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. Vita tax program 2012 locations Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Vita tax program 2012 locations Determination of, Filing status. Vita tax program 2012 locations , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Vita tax program 2012 locations , 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. Vita tax program 2012 locations ). Vita tax program 2012 locations Foreign employment, filing requirements, U. Vita tax program 2012 locations S. Vita tax program 2012 locations Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Vita tax program 2012 locations Form 1040 Personal exemption, Form 1040 filers. Vita tax program 2012 locations Social security numbers, Social Security Numbers for Dependents Use of, How to file. Vita tax program 2012 locations , How to file. Vita tax program 2012 locations , How to file. Vita tax program 2012 locations Form 1040A Personal exemption, Form 1040A filers. Vita tax program 2012 locations Social security numbers, Social Security Numbers for Dependents Use of, How to file. Vita tax program 2012 locations , How to file. Vita tax program 2012 locations , How to file. Vita tax program 2012 locations Form 1040EZ Personal exemption, Form 1040EZ filers. Vita tax program 2012 locations Use of, How to file. Vita tax program 2012 locations , How to file. Vita tax program 2012 locations Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Vita tax program 2012 locations Standard deduction, change to itemized deductions, Changing your mind. Vita tax program 2012 locations Form 1099-B, Form 1099-B received. Vita tax program 2012 locations Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Vita tax program 2012 locations Form 8857, innocent spouse relief, Relief from joint responsibility. Vita tax program 2012 locations Form SS-5, social security number request, No SSN. Vita tax program 2012 locations Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Vita tax program 2012 locations Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Vita tax program 2012 locations Foster care payments and expenses, Foster care payments and expenses. Vita tax program 2012 locations , Foster care. Vita tax program 2012 locations Foster child, Foster child. Vita tax program 2012 locations , Foster care payments and expenses. Vita tax program 2012 locations , Foster child. Vita tax program 2012 locations , Foster care. Vita tax program 2012 locations Free tax services, Free help with your tax return. Vita tax program 2012 locations Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Vita tax program 2012 locations Gross income Defined, Gross income. Vita tax program 2012 locations Filing requirements (Table 1), Table 1. Vita tax program 2012 locations 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Vita tax program 2012 locations 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Vita tax program 2012 locations Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Vita tax program 2012 locations Exemption for spouse, Head of household. Vita tax program 2012 locations Filing requirements (Table 1), Table 1. Vita tax program 2012 locations 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Vita tax program 2012 locations Help (see Tax help) Home Aged, home for, Home for the aged. Vita tax program 2012 locations Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Vita tax program 2012 locations I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Vita tax program 2012 locations Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Vita tax program 2012 locations Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Vita tax program 2012 locations Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Vita tax program 2012 locations Innocent spouse relief, Relief from joint responsibility. Vita tax program 2012 locations Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Vita tax program 2012 locations IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Vita tax program 2012 locations Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Vita tax program 2012 locations When to itemize, When to itemize. Vita tax program 2012 locations ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Vita tax program 2012 locations 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. Vita tax program 2012 locations Dependents on, Joint return. Vita tax program 2012 locations Personal exemption, Joint return. Vita tax program 2012 locations K Kidnapped children Qualifying child, Kidnapped child. Vita tax program 2012 locations Qualifying relative, Kidnapped child. Vita tax program 2012 locations Widow(er) with dependent child, Death or birth. Vita tax program 2012 locations L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Vita tax program 2012 locations Local law violated, Local law violated. Vita tax program 2012 locations Lodging, Lodging. Vita tax program 2012 locations Losses, rental real estate, Rental activity losses. Vita tax program 2012 locations 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. Vita tax program 2012 locations Exemption for spouse, Separate return. Vita tax program 2012 locations Itemized deductions, Married persons who filed separate returns. Vita tax program 2012 locations 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. Vita tax program 2012 locations Filing status, Married persons. Vita tax program 2012 locations Medical insurance premiums, Medical insurance premiums. Vita tax program 2012 locations Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Vita tax program 2012 locations 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. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen or resident alien. Vita tax program 2012 locations , Citizen or Resident Test, Child in Canada or Mexico. Vita tax program 2012 locations 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. Vita tax program 2012 locations S. Vita tax program 2012 locations national. Vita tax program 2012 locations Nonresident aliens, Nonresident aliens. Vita tax program 2012 locations Dependents, Taxpayer identification numbers for aliens. Vita tax program 2012 locations Exemptions, Nonresident aliens. Vita tax program 2012 locations Joint return, Nonresident alien or dual-status alien. Vita tax program 2012 locations Spouse, Nonresident alien spouse. Vita tax program 2012 locations Taxpayer identification number, Taxpayer identification numbers for aliens. Vita tax program 2012 locations O Overseas taxpayers, U. Vita tax program 2012 locations S. Vita tax program 2012 locations Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Vita tax program 2012 locations Parents who never married, Parents who never married. Vita tax program 2012 locations Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Vita tax program 2012 locations 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. Vita tax program 2012 locations 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. Vita tax program 2012 locations Rental losses, Rental activity losses. Vita tax program 2012 locations Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Vita tax program 2012 locations Scholarships, Earned income. Vita tax program 2012 locations , Scholarships. Vita tax program 2012 locations , Gross income defined. Vita tax program 2012 locations , Do Not Include in Total Support , Earned income defined. Vita tax program 2012 locations Self-employed persons Filing requirements (Table 3), Table 3. Vita tax program 2012 locations Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Vita tax program 2012 locations Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Vita tax program 2012 locations Separated taxpayers Filing status, Considered married. Vita tax program 2012 locations , Married persons living apart. Vita tax program 2012 locations Living apart but not legally separated, Considered married. Vita tax program 2012 locations Personal exemption, Divorced or separated spouse. Vita tax program 2012 locations Signatures, joint returns, Signing a joint return. Vita tax program 2012 locations Single taxpayers Filing status, Unmarried persons. Vita tax program 2012 locations , Single Gross income filing requirements (Table 1), Table 1. Vita tax program 2012 locations 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Vita tax program 2012 locations Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Vita tax program 2012 locations 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. Vita tax program 2012 locations Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Vita tax program 2012 locations , Spouse died before signing. Vita tax program 2012 locations , Death of spouse. Vita tax program 2012 locations Dual-status alien spouse, Nonresident alien or dual-status alien. Vita tax program 2012 locations Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Vita tax program 2012 locations Nonresident alien, Nonresident alien spouse. Vita tax program 2012 locations Signing joint returns, Signing a joint return. Vita tax program 2012 locations 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. Vita tax program 2012 locations Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Vita tax program 2012 locations Stillborn child, Stillborn child. Vita tax program 2012 locations Students Defined, Student defined. Vita tax program 2012 locations Foreign, Foreign students' place of residence. Vita tax program 2012 locations 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. Vita tax program 2012 locations 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Vita tax program 2012 locations Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Vita tax program 2012 locations , Death or birth. Vita tax program 2012 locations T Tables and figures, Keeping Up a Home, Worksheet 2. Vita tax program 2012 locations Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Vita tax program 2012 locations 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Vita tax program 2012 locations 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Vita tax program 2012 locations 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. Vita tax program 2012 locations Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Vita tax program 2012 locations , Temporary absences. Vita tax program 2012 locations Tiebreaker rules, Tiebreaker rules. Vita tax program 2012 locations Tips, reporting of (Table 3), Table 3. Vita tax program 2012 locations 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. Vita tax program 2012 locations U U. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen or resident, Citizen or Resident Test U. Vita tax program 2012 locations S. Vita tax program 2012 locations citizens filing abroad, filing requirements Filing requirements, U. Vita tax program 2012 locations S. Vita tax program 2012 locations Citizens or Resident Aliens Living Abroad U. Vita tax program 2012 locations S. Vita tax program 2012 locations national, U. Vita tax program 2012 locations S. Vita tax program 2012 locations national. Vita tax program 2012 locations U. Vita tax program 2012 locations S. Vita tax program 2012 locations possessions, income from, Individuals With Income From U. Vita tax program 2012 locations S. Vita tax program 2012 locations Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Vita tax program 2012 locations ). Vita tax program 2012 locations What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Vita tax program 2012 locations 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. Vita tax program 2012 locations Worksheet for Determining Support Prev  Up     Home   More Online Publications
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The Vita Tax Program 2012 Locations

Vita tax program 2012 locations 2. Vita tax program 2012 locations   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Vita tax program 2012 locations Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Vita tax program 2012 locations S. Vita tax program 2012 locations or foreign source income. Vita tax program 2012 locations This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Vita tax program 2012 locations S. Vita tax program 2012 locations Virgin Islands (USVI). Vita tax program 2012 locations Generally, the same rules that apply for determining U. Vita tax program 2012 locations S. Vita tax program 2012 locations source income also apply for determining possession source income. Vita tax program 2012 locations However, there are some important exceptions to these rules. Vita tax program 2012 locations Both the general rules and the exceptions are discussed in this chapter. Vita tax program 2012 locations U. Vita tax program 2012 locations S. Vita tax program 2012 locations income rule. Vita tax program 2012 locations   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Vita tax program 2012 locations Table 2-1 shows the general rules for determining whether income is from sources within the United States. Vita tax program 2012 locations Table 2-1. Vita tax program 2012 locations General Rules for Determining U. Vita tax program 2012 locations S. Vita tax program 2012 locations Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Vita tax program 2012 locations Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Vita tax program 2012 locations For more information, see Regulations section 1. Vita tax program 2012 locations 863-1(b). Vita tax program 2012 locations Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Vita tax program 2012 locations Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Vita tax program 2012 locations Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Vita tax program 2012 locations It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Vita tax program 2012 locations Services performed wholly within a relevant possession. Vita tax program 2012 locations   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Vita tax program 2012 locations However, there is an exception for income earned as a member of the U. Vita tax program 2012 locations S. Vita tax program 2012 locations Armed Forces or a civilian spouse. Vita tax program 2012 locations U. Vita tax program 2012 locations S. Vita tax program 2012 locations Armed Forces. Vita tax program 2012 locations   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Vita tax program 2012 locations However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Vita tax program 2012 locations Civilian spouse of active duty member of the U. Vita tax program 2012 locations S. Vita tax program 2012 locations Armed Forces. Vita tax program 2012 locations   If you are a bona fide resident of a U. Vita tax program 2012 locations S. Vita tax program 2012 locations possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Vita tax program 2012 locations Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Vita tax program 2012 locations S. Vita tax program 2012 locations possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Vita tax program 2012 locations Services performed partly inside and partly outside a relevant possession. Vita tax program 2012 locations   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Vita tax program 2012 locations Compensation (other than certain fringe benefits) is sourced on a time basis. Vita tax program 2012 locations Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Vita tax program 2012 locations   Or, you may be permitted to use an alternative basis to determine the source of compensation. Vita tax program 2012 locations See Alternative basis , later. Vita tax program 2012 locations   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Vita tax program 2012 locations In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Vita tax program 2012 locations Time basis. Vita tax program 2012 locations   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Vita tax program 2012 locations Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Vita tax program 2012 locations The time period for which the income is made does not have to be a year. Vita tax program 2012 locations Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Vita tax program 2012 locations Example. Vita tax program 2012 locations In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Vita tax program 2012 locations Your Puerto Rico source income is $60,000, figured as follows. Vita tax program 2012 locations       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Vita tax program 2012 locations   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Vita tax program 2012 locations Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Vita tax program 2012 locations You determine the period to which the income is attributable based on the facts and circumstances of your case. Vita tax program 2012 locations For more information on multi-year compensation, see Treasury Decision (T. Vita tax program 2012 locations D. Vita tax program 2012 locations ) 9212 and Regulations section 1. Vita tax program 2012 locations 861-4, 2005-35 I. Vita tax program 2012 locations R. Vita tax program 2012 locations B. Vita tax program 2012 locations 429, available at www. Vita tax program 2012 locations irs. Vita tax program 2012 locations gov/irb/2005-35_IRB/ar14. Vita tax program 2012 locations html. Vita tax program 2012 locations Certain fringe benefits sourced on a geographical basis. Vita tax program 2012 locations   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Vita tax program 2012 locations Housing. Vita tax program 2012 locations Education. Vita tax program 2012 locations Local transportation. Vita tax program 2012 locations Tax reimbursement. Vita tax program 2012 locations Hazardous or hardship duty pay. Vita tax program 2012 locations Moving expense reimbursement. Vita tax program 2012 locations For information on determining the source of the fringe benefits listed above, see Regulations section 1. Vita tax program 2012 locations 861-4. Vita tax program 2012 locations Alternative basis. Vita tax program 2012 locations   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Vita tax program 2012 locations If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Vita tax program 2012 locations De minimis exception. Vita tax program 2012 locations   There is an exception to the rule for determining the source of income earned in a possession. Vita tax program 2012 locations Generally, you will not have income from a possession if during a tax year you: Are a U. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Vita tax program 2012 locations This exception began with income earned during your 2008 tax year. Vita tax program 2012 locations Pensions. Vita tax program 2012 locations   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Vita tax program 2012 locations The contribution portion is sourced according to where services were performed that earned the pension. Vita tax program 2012 locations The investment earnings portion is sourced according to the location of the pension trust. Vita tax program 2012 locations Example. Vita tax program 2012 locations You are a U. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen who worked in Puerto Rico for a U. Vita tax program 2012 locations S. Vita tax program 2012 locations company. Vita tax program 2012 locations All services were performed in Puerto Rico. Vita tax program 2012 locations Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Vita tax program 2012 locations S. Vita tax program 2012 locations pension trust of your employer. Vita tax program 2012 locations Distributions from the U. Vita tax program 2012 locations S. Vita tax program 2012 locations pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Vita tax program 2012 locations S. Vita tax program 2012 locations source income. Vita tax program 2012 locations Investment Income This category includes such income as interest, dividends, rents, and royalties. Vita tax program 2012 locations Interest income. Vita tax program 2012 locations   The source of interest income is generally determined by the residence of the payer. Vita tax program 2012 locations Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Vita tax program 2012 locations   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Vita tax program 2012 locations See Regulations section 1. Vita tax program 2012 locations 937-2(i) for more information. Vita tax program 2012 locations Dividends. Vita tax program 2012 locations   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Vita tax program 2012 locations There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Vita tax program 2012 locations For more information, see Regulations section 1. Vita tax program 2012 locations 937-2(g). Vita tax program 2012 locations Rental income. Vita tax program 2012 locations   Rents from property located in a relevant possession are treated as income from sources within that possession. Vita tax program 2012 locations Royalties. Vita tax program 2012 locations   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Vita tax program 2012 locations   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Vita tax program 2012 locations Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Vita tax program 2012 locations The most common situations are discussed below. Vita tax program 2012 locations Real property. Vita tax program 2012 locations   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Vita tax program 2012 locations The location of the property generally determines the source of income from the sale. Vita tax program 2012 locations For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Vita tax program 2012 locations If, however, the home you sold was located in the United States, the gain is U. Vita tax program 2012 locations S. Vita tax program 2012 locations source income. Vita tax program 2012 locations Personal property. Vita tax program 2012 locations   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Vita tax program 2012 locations Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Vita tax program 2012 locations If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Vita tax program 2012 locations   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Vita tax program 2012 locations The rules applying to sales of inventory are discussed below. Vita tax program 2012 locations For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Vita tax program 2012 locations Inventory. Vita tax program 2012 locations   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Vita tax program 2012 locations The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Vita tax program 2012 locations Purchased. Vita tax program 2012 locations   Income from the sale of inventory that you purchased is sourced where you sell the property. Vita tax program 2012 locations Generally, this is where title to the property passes to the buyer. Vita tax program 2012 locations Produced. Vita tax program 2012 locations   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Vita tax program 2012 locations For information on making the allocation, see Regulations section 1. Vita tax program 2012 locations 863-3(f). Vita tax program 2012 locations Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen or resident alien prior to becoming a bona fide resident of a possession. Vita tax program 2012 locations You are subject to these special rules if you meet both of the following conditions. Vita tax program 2012 locations For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Vita tax program 2012 locations For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Vita tax program 2012 locations If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Vita tax program 2012 locations Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Vita tax program 2012 locations S. Vita tax program 2012 locations tax return. Vita tax program 2012 locations (See chapter 3 for additional filing information. Vita tax program 2012 locations ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Vita tax program 2012 locations These rules apply to dispositions after April 11, 2005. Vita tax program 2012 locations For details, see Regulations section 1. Vita tax program 2012 locations 937-2(f)(1) and Examples 1 and 2 of section 1. Vita tax program 2012 locations 937-2(k). Vita tax program 2012 locations Example 1. Vita tax program 2012 locations In 2007, Cheryl Jones, a U. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Vita tax program 2012 locations S. Vita tax program 2012 locations corporation listed on the New York Stock Exchange. Vita tax program 2012 locations On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Vita tax program 2012 locations Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Vita tax program 2012 locations On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Vita tax program 2012 locations On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Vita tax program 2012 locations Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Vita tax program 2012 locations The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Vita tax program 2012 locations This existing special rule applies if you are a U. Vita tax program 2012 locations S. Vita tax program 2012 locations citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Vita tax program 2012 locations S. Vita tax program 2012 locations assets during the 10-year period beginning when you became a bona fide resident. Vita tax program 2012 locations The gain is U. Vita tax program 2012 locations S. Vita tax program 2012 locations source income that generally is subject to U. Vita tax program 2012 locations S. Vita tax program 2012 locations tax if the property is either (1) located in the United States; (2) stock issued by a U. Vita tax program 2012 locations S. Vita tax program 2012 locations corporation or a debt obligation of a U. Vita tax program 2012 locations S. Vita tax program 2012 locations person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Vita tax program 2012 locations See chapter 3 for filing information. Vita tax program 2012 locations Special election. Vita tax program 2012 locations   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Vita tax program 2012 locations Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Vita tax program 2012 locations This election overrides both of the special rules discussed earlier. Vita tax program 2012 locations   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Vita tax program 2012 locations Marketable securities. Vita tax program 2012 locations   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Vita tax program 2012 locations Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Vita tax program 2012 locations S. Vita tax program 2012 locations holding periods. Vita tax program 2012 locations   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Vita tax program 2012 locations The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Vita tax program 2012 locations This is your gain (or loss) that is treated as being from sources within the relevant possession. Vita tax program 2012 locations If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Vita tax program 2012 locations Example 2. Vita tax program 2012 locations Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Vita tax program 2012 locations S. Vita tax program 2012 locations and possession holding periods. Vita tax program 2012 locations Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Vita tax program 2012 locations Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Vita tax program 2012 locations By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Vita tax program 2012 locations Other personal property. Vita tax program 2012 locations   For personal property other than marketable securities, use a time-based allocation. Vita tax program 2012 locations Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Vita tax program 2012 locations      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Vita tax program 2012 locations Example 3. Vita tax program 2012 locations In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Vita tax program 2012 locations On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Vita tax program 2012 locations On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Vita tax program 2012 locations She had owned the interest for a total of 1,720 days. Vita tax program 2012 locations Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Vita tax program 2012 locations The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Vita tax program 2012 locations By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Vita tax program 2012 locations Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Vita tax program 2012 locations Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Vita tax program 2012 locations These rules do not apply to amounts paid as salary or other compensation for services. Vita tax program 2012 locations See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Vita tax program 2012 locations Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Vita tax program 2012 locations These circumstances are listed below. Vita tax program 2012 locations You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Vita tax program 2012 locations That office or place of business is a material factor in producing the income. Vita tax program 2012 locations The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Vita tax program 2012 locations An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Vita tax program 2012 locations The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Vita tax program 2012 locations Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Vita tax program 2012 locations Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Vita tax program 2012 locations Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Vita tax program 2012 locations Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Vita tax program 2012 locations Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Vita tax program 2012 locations Example. Vita tax program 2012 locations Marcy Jackson is a bona fide resident of American Samoa. Vita tax program 2012 locations Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Vita tax program 2012 locations A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Vita tax program 2012 locations Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Vita tax program 2012 locations The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Vita tax program 2012 locations However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Vita tax program 2012 locations Prev  Up  Next   Home   More Online Publications