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Where Do I File My 2012 Federal Tax Return

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Where Do I File My 2012 Federal Tax Return

Where do i file my 2012 federal tax return 1. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return If you are both a nonresident and resident in the same year, you have a dual status. Where do i file my 2012 federal tax return Dual status is explained later. Where do i file my 2012 federal tax return Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Useful Items - You may want to see: Form (and Instructions) 1040 U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Individual Income Tax Return 1040A U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Individual Income Tax Return 1040NR U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Nonresident Aliens If you are an alien (not a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. Where do i file my 2012 federal tax return 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). Where do i file my 2012 federal tax return Even if you do not meet either of these tests, you may be able to choose to be treated as a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for part of the year. Where do i file my 2012 federal tax return See First-Year Choice under Dual-Status Aliens, later. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return (However, see Dual-Status Aliens , later. Where do i file my 2012 federal tax return ) This is known as the “green card” test. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return You generally have this status if the U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. Where do i file my 2012 federal tax return ” 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. Where do i file my 2012 federal tax return Resident status taken away. Where do i file my 2012 federal tax return   Resident status is considered to have been taken away from you if the U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return government issues you a final administrative or judicial order of exclusion or deportation. Where do i file my 2012 federal tax return A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. Where do i file my 2012 federal tax return Resident status abandoned. Where do i file my 2012 federal tax return   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return consular officer. Where do i file my 2012 federal tax return    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. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return consular officer. Where do i file my 2012 federal tax return Your application for abandonment. Where do i file my 2012 federal tax return Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. Where do i file my 2012 federal tax return You must file the letter by certified mail, return receipt requested. Where do i file my 2012 federal tax return You must keep a copy of the letter and proof that it was mailed and received. Where do i file my 2012 federal tax return    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. Where do i file my 2012 federal tax return   If the USCIS or U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. Where do i file my 2012 federal tax return If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Where do i file my 2012 federal tax return   Under U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Where do i file my 2012 federal tax return See Expatriation Tax in chapter 4. Where do i file my 2012 federal tax return Termination of residency after June 3, 2004, and before June 17, 2008. Where do i file my 2012 federal tax return   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. Where do i file my 2012 federal tax return Termination of residency after June 16, 2008. Where do i file my 2012 federal tax return   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Where do i file my 2012 federal tax return Substantial Presence Test You will be considered a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for tax purposes if you meet the substantial presence test for calendar year 2013. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Where do i file my 2012 federal tax return 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). Where do i file my 2012 federal tax return Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Where do i file my 2012 federal tax return The term United States includes the following areas. Where do i file my 2012 federal tax return All 50 states and the District of Columbia. Where do i file my 2012 federal tax return The territorial waters of the United States. Where do i file my 2012 federal tax return The seabed and subsoil of those submarine areas that are adjacent to U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. Where do i file my 2012 federal tax return The term does not include U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return possessions and territories or U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return airspace. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return However, there are exceptions to this rule. Where do i file my 2012 federal tax return Do not count the following as days of presence in the United States for the substantial presence test. Where do i file my 2012 federal tax return Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Where do i file my 2012 federal tax return Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Where do i file my 2012 federal tax return Days you are in the United States as a crew member of a foreign vessel. Where do i file my 2012 federal tax return Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. Where do i file my 2012 federal tax return Days you are an exempt individual. Where do i file my 2012 federal tax return The specific rules that apply to each of these categories are discussed next. Where do i file my 2012 federal tax return Regular commuters from Canada or Mexico. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. Where do i file my 2012 federal tax return “Workdays” are the days on which you work in the United States or Canada or Mexico. Where do i file my 2012 federal tax return “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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. Where do i file my 2012 federal tax return She was assigned to her firm's office in the United States from February 1 through June 1. Where do i file my 2012 federal tax return On June 2, she resumed her employment in Mexico. Where do i file my 2012 federal tax return On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return office. Where do i file my 2012 federal tax return She returned to her home in Mexico on each of those evenings. Where do i file my 2012 federal tax return On 7 days, she worked in her firm's Mexico office. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 8%). Where do i file my 2012 federal tax return Days in transit. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return However, you are not considered to be in transit if you attend a business meeting while in the United States. Where do i file my 2012 federal tax return This is true even if the meeting is held at the airport. Where do i file my 2012 federal tax return Crew members. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return possession. Where do i file my 2012 federal tax return However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. Where do i file my 2012 federal tax return Medical condition. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. Where do i file my 2012 federal tax return See Form 8843 , later. Where do i file my 2012 federal tax return   You cannot exclude any days of presence in the United States under the following circumstances. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return You returned to the United States for treatment of a medical condition that arose during a prior stay. Where do i file my 2012 federal tax return The condition existed before your arrival in the United States and you were aware of the condition. Where do i file my 2012 federal tax return It does not matter whether you needed treatment for the condition when you entered the United States. Where do i file my 2012 federal tax return Exempt individual. Where do i file my 2012 federal tax return   Do not count days for which you are an exempt individual. Where do i file my 2012 federal tax return The term “exempt individual” does not refer to someone exempt from U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return tax, but to anyone in the following categories. Where do i file my 2012 federal tax return An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return A professional athlete temporarily in the United States to compete in a charitable sports event. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return Foreign government-related individuals. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return Note. Where do i file my 2012 federal tax return You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. Where do i file my 2012 federal tax return    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. Where do i file my 2012 federal tax return An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return Note. Where do i file my 2012 federal tax return 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). Where do i file my 2012 federal tax return None of your days count for purposes of the substantial presence test. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Teachers and trainees. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return immigration laws and could result in the loss of your visa status. Where do i file my 2012 federal tax return   Also included are immediate family members of exempt teachers and trainees. Where do i file my 2012 federal tax return See the definition of immediate family, earlier, under Foreign government-related individuals . Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return However, you will be an exempt individual if all of the following conditions are met. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return A foreign employer includes an office or place of business of an American entity in a foreign country or a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return possession. Where do i file my 2012 federal tax return   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. Where do i file my 2012 federal tax return See Form 8843 , later. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return Carla was temporarily in the United States during the year as a teacher on a “J” visa. Where do i file my 2012 federal tax return Her compensation for the year was paid by a foreign employer. Where do i file my 2012 federal tax return Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Students. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return immigration laws and could result in the loss of your visa status. Where do i file my 2012 federal tax return   Also included are immediate family members of exempt students. Where do i file my 2012 federal tax return See the definition of immediate family, earlier, under Foreign government-related individuals . Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return You establish that you do not intend to reside permanently in the United States. Where do i file my 2012 federal tax return You have substantially complied with the requirements of your visa. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Whether you have maintained a closer connection to a foreign country (discussed later). Where do i file my 2012 federal tax return 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 . Where do i file my 2012 federal tax return   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. Where do i file my 2012 federal tax return See Form 8843 , later. Where do i file my 2012 federal tax return Professional athletes. Where do i file my 2012 federal tax return   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. Where do i file my 2012 federal tax return A charitable sports event is one that meets the following conditions. Where do i file my 2012 federal tax return The main purpose is to benefit a qualified charitable organization. Where do i file my 2012 federal tax return The entire net proceeds go to charity. Where do i file my 2012 federal tax return Volunteers perform substantially all the work. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. Where do i file my 2012 federal tax return See Form 8843 , next. Where do i file my 2012 federal tax return Form 8843. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return You were unable to leave the United States as planned because of a medical condition or problem. Where do i file my 2012 federal tax return You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. Where do i file my 2012 federal tax return You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. Where do i file my 2012 federal tax return You were a professional athlete competing in a charitable sports event. Where do i file my 2012 federal tax return Attach Form 8843 to your 2013 income tax return. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return The due date for filing is discussed in chapter 7. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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). Where do i file my 2012 federal tax return Closer connection to two foreign countries. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return You maintained a tax home beginning on the first day of the year in one foreign country. Where do i file my 2012 federal tax return You changed your tax home during the year to a second foreign country. Where do i file my 2012 federal tax return You continued to maintain your tax home in the second foreign country for the rest of the year. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Tax home. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return Foreign country. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Establishing a closer connection. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return The country of residence you designate on forms and documents. Where do i file my 2012 federal tax return The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return It does not matter whether your permanent home is a house, an apartment, or a furnished room. Where do i file my 2012 federal tax return It also does not matter whether you rent or own it. Where do i file my 2012 federal tax return It is important, however, that your home be available at all times, continuously, and not solely for short stays. Where do i file my 2012 federal tax return When you cannot have a closer connection. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return The due date for filing is discussed later in chapter 7. Where do i file my 2012 federal tax return   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Effect of Tax Treaties The rules given here to determine if you are a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident do not override tax treaty definitions of residency. Where do i file my 2012 federal tax return If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. Where do i file my 2012 federal tax return A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Where do i file my 2012 federal tax return The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return income tax. Where do i file my 2012 federal tax return For purposes other than figuring your tax, you will be treated as a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident. Where do i file my 2012 federal tax return For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . Where do i file my 2012 federal tax return Information to be reported. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return You may also have to attach Form 8938 (discussed in chapter 7). Where do i file my 2012 federal tax return See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. Where do i file my 2012 federal tax return Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. Where do i file my 2012 federal tax return This usually occurs in the year you arrive in or depart from the United States. Where do i file my 2012 federal tax return Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. Where do i file my 2012 federal tax return First Year of Residency If you are a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for the calendar year, but you were not a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident at any time during the preceding calendar year, you are a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident only for the part of the calendar year that begins on the residency starting date. Where do i file my 2012 federal tax return You are a nonresident alien for the part of the year before that date. Where do i file my 2012 federal tax return Residency starting date under substantial presence test. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return See Closer Connection to a Foreign Country , earlier. Where do i file my 2012 federal tax return   In determining whether you can exclude up to 10 days, the following rules apply. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return Ivan Ivanovich is a citizen of Russia. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return His tax home remained in Russia. Where do i file my 2012 federal tax return On March 1, 2013, he moved to the United States and resided here for the rest of the year. Where do i file my 2012 federal tax return Ivan is able to establish a closer connection to Russia for the period January 6–10. Where do i file my 2012 federal tax return Thus, his residency starting date is March 1. Where do i file my 2012 federal tax return Statement required to exclude up to 10 days of presence. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return You must sign and date this statement and include a declaration that it is made under penalties of perjury. Where do i file my 2012 federal tax return The statement must contain the following information (as applicable). Where do i file my 2012 federal tax return Your name, address, U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return taxpayer identification number (if any), and U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return visa number (if any). Where do i file my 2012 federal tax return Your passport number and the name of the country that issued your passport. Where do i file my 2012 federal tax return The tax year for which the statement applies. Where do i file my 2012 federal tax return The first day that you were present in the United States during the year. Where do i file my 2012 federal tax return The dates of the days you are excluding in figuring your first day of residency. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return   Attach the required statement to your income tax return. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return The due date for filing is discussed in chapter 7. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return Therefore, your first day of residency will be the first day you are present in the United States. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Residency starting date under green card test. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return Residency during the preceding year. Where do i file my 2012 federal tax return   If you were a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident during any part of the preceding calendar year and you are a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for any part of the current year, you will be considered a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident at the beginning of the current year. Where do i file my 2012 federal tax return This applies whether you are a resident under the substantial presence test or green card test. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return Robert Bach is a citizen of Switzerland. Where do i file my 2012 federal tax return He came to the United States as a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. Where do i file my 2012 federal tax return Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. Where do i file my 2012 federal tax return In calendar year 2013, Robert's U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for part of 2013. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return You are treated as a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for the rest of the year. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Note. Where do i file my 2012 federal tax return You do not have to be married to make this choice. Where do i file my 2012 federal tax return Example 1. Where do i file my 2012 federal tax return Juan DaSilva is a citizen of the Philippines. Where do i file my 2012 federal tax return 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). Where do i file my 2012 federal tax return Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. Where do i file my 2012 federal tax return He stayed in the United States for the rest of the year. Where do i file my 2012 federal tax return During 2014, Juan was a resident of the United States under the substantial presence test. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 4%). Where do i file my 2012 federal tax return If Juan makes the first-year choice, his residency starting date will be November 1, 2013. Where do i file my 2012 federal tax return Example 2. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Statement required to make the first-year choice for 2013. Where do i file my 2012 federal tax return   You must attach a statement to Form 1040 to make the first-year choice for 2013. Where do i file my 2012 federal tax return The statement must contain your name and address and specify the following. Where do i file my 2012 federal tax return That you are making the first-year choice for 2013. Where do i file my 2012 federal tax return That you were not a resident in 2012. Where do i file my 2012 federal tax return That you are a resident under the substantial presence test in 2014. Where do i file my 2012 federal tax return The number of days of presence in the United States during 2014. Where do i file my 2012 federal tax return The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. Where do i file my 2012 federal tax return The date or dates of absence from the United States during 2013 that you are treating as days of presence. Where do i file my 2012 federal tax return You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Individual Income Tax Return. Where do i file my 2012 federal tax return You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Where do i file my 2012 federal tax return Enter the tax on Form 4868. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for the entire year if all of the following apply. Where do i file my 2012 federal tax return You were a nonresident alien at the beginning of the year. Where do i file my 2012 federal tax return You are a resident alien or U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen at the end of the year. Where do i file my 2012 federal tax return You are married to a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident alien at the end of the year. Where do i file my 2012 federal tax return Your spouse joins you in making the choice. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Note. Where do i file my 2012 federal tax return If you are single at the end of the year, you cannot make this choice. Where do i file my 2012 federal tax return If you make this choice, the following rules apply. Where do i file my 2012 federal tax return You and your spouse are treated as U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return residents for the entire year for income tax purposes. Where do i file my 2012 federal tax return You and your spouse are taxed on worldwide income. Where do i file my 2012 federal tax return You and your spouse must file a joint return for the year of the choice. Where do i file my 2012 federal tax return Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. Where do i file my 2012 federal tax return The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Where do i file my 2012 federal tax return Note. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident. Where do i file my 2012 federal tax return See Nonresident Spouse Treated as a Resident , later. Where do i file my 2012 federal tax return If you previously made that choice and it is still in effect, you do not need to make the choice explained here. Where do i file my 2012 federal tax return Making the choice. Where do i file my 2012 federal tax return   You should attach a statement signed by both spouses to your joint return for the year of the choice. Where do i file my 2012 federal tax return The statement must contain the following information. Where do i file my 2012 federal tax return A declaration that you both qualify to make the choice and that you choose to be treated as U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return residents for the entire tax year. Where do i file my 2012 federal tax return The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. Where do i file my 2012 federal tax return (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. Where do i file my 2012 federal tax return )   You generally make this choice when you file your joint return. Where do i file my 2012 federal tax return However, you also can make the choice by filing Form 1040X, Amended U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Individual Income Tax Return. Where do i file my 2012 federal tax return Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return   You generally must file the amended joint return within 3 years from the date you filed your original U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Where do i file my 2012 federal tax return Last Year of Residency If you were a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident in 2013 but are not a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident during any part of 2014, you cease to be a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident on your residency termination date. Where do i file my 2012 federal tax return Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. Where do i file my 2012 federal tax return Earlier residency termination date. Where do i file my 2012 federal tax return   You may qualify for a residency termination date that is earlier than December 31. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return See Closer Connection to a Foreign Country , earlier. Where do i file my 2012 federal tax return    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Where do i file my 2012 federal tax return See Expatriation Tax in chapter 4. Where do i file my 2012 federal tax return Termination of residency. Where do i file my 2012 federal tax return   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Where do i file my 2012 federal tax return De minimis presence. Where do i file my 2012 federal tax return   If you are a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return In determining whether you can exclude up to 10 days, the following rules apply. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return Lola Bovary is a citizen of Malta. Where do i file my 2012 federal tax return She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. Where do i file my 2012 federal tax return On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. Where do i file my 2012 federal tax return She is able to establish a closer connection to Malta for the period December 12–16. Where do i file my 2012 federal tax return Lola is not a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. Where do i file my 2012 federal tax return Lola is a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return 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). Where do i file my 2012 federal tax return Lola's residency termination date is August 25, 2013. Where do i file my 2012 federal tax return Residency during the next year. Where do i file my 2012 federal tax return   If you are a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Statement required to establish your residency termination date. Where do i file my 2012 federal tax return   You must file a statement with the IRS to establish your residency termination date. Where do i file my 2012 federal tax return You must sign and date this statement and include a declaration that it is made under penalties of perjury. Where do i file my 2012 federal tax return The statement must contain the following information (as applicable). Where do i file my 2012 federal tax return Your name, address, U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return taxpayer identification number (if any), and U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return visa number (if any). Where do i file my 2012 federal tax return Your passport number and the name of the country that issued your passport. Where do i file my 2012 federal tax return The tax year for which the statement applies. Where do i file my 2012 federal tax return The last day that you were present in the United States during the year. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return The date that your status as a lawful permanent resident was abandoned or rescinded. Where do i file my 2012 federal tax return Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return   Attach the required statement to your income tax return. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return The due date for filing is discussed in chapter 7. Where do i file my 2012 federal tax return   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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Where do i file my 2012 federal tax return Neither you nor your spouse can claim under any tax treaty not to be a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return resident. Where do i file my 2012 federal tax return You are both taxed on worldwide income. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. Where do i file my 2012 federal tax return In June, Bob became a resident alien and remained a resident for the rest of the year. Where do i file my 2012 federal tax return Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return It should contain the following information. Where do i file my 2012 federal tax return A declaration that one spouse was a nonresident alien and the other spouse a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return residents for the entire tax year. Where do i file my 2012 federal tax return The name, address, and identification number of each spouse. Where do i file my 2012 federal tax return (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Where do i file my 2012 federal tax return ) Amended return. Where do i file my 2012 federal tax return   You generally make this choice when you file your joint return. Where do i file my 2012 federal tax return However, you can also make the choice by filing a joint amended return on Form 1040X. Where do i file my 2012 federal tax return Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return   You generally must file the amended joint return within 3 years from the date you filed your original U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return citizen or resident alien at any time during the tax year. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Example. Where do i file my 2012 federal tax return Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Where do i file my 2012 federal tax return They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. Where do i file my 2012 federal tax return On January 10, 2012, Dick became a nonresident alien. Where do i file my 2012 federal tax return Judy had remained a nonresident alien throughout the period. Where do i file my 2012 federal tax return Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. Where do i file my 2012 federal tax return However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. Where do i file my 2012 federal tax return If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. Where do i file my 2012 federal tax return If Dick becomes a resident alien again in 2014, their choice is no longer suspended. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. Where do i file my 2012 federal tax return Revocation. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Where do i file my 2012 federal tax return The statement must include the name, address, and identification number of each spouse. Where do i file my 2012 federal tax return (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. Where do i file my 2012 federal tax return ) 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. Where do i file my 2012 federal tax return File the statement as follows. Where do i file my 2012 federal tax return If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Death. Where do i file my 2012 federal tax return The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. Where do i file my 2012 federal tax return However, if the surviving spouse is a U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Legal separation. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Inadequate records. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. Where do i file my 2012 federal tax return 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. Where do i file my 2012 federal tax return Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. Where do i file my 2012 federal tax return Prev  Up  Next   Home   More Online Publications
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The Where Do I File My 2012 Federal Tax Return

Where do i file my 2012 federal tax return 12. Where do i file my 2012 federal tax return   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Where do i file my 2012 federal tax return Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Where do i file my 2012 federal tax return Free help with your return. Where do i file my 2012 federal tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Where do i file my 2012 federal tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where do i file my 2012 federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where do i file my 2012 federal tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where do i file my 2012 federal tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where do i file my 2012 federal tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where do i file my 2012 federal tax return gov, download the IRS2Go app, or call 1-800-906-9887. Where do i file my 2012 federal tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where do i file my 2012 federal tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where do i file my 2012 federal tax return aarp. Where do i file my 2012 federal tax return org/money/taxaide or call 1-888-227-7669. Where do i file my 2012 federal tax return For more information on these programs, go to IRS. Where do i file my 2012 federal tax return gov and enter “VITA” in the search box. Where do i file my 2012 federal tax return Internet. Where do i file my 2012 federal tax return    IRS. Where do i file my 2012 federal tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where do i file my 2012 federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Where do i file my 2012 federal tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where do i file my 2012 federal tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where do i file my 2012 federal tax return gov or download the IRS2Go app and select the Refund Status option. Where do i file my 2012 federal tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Where do i file my 2012 federal tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Where do i file my 2012 federal tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where do i file my 2012 federal tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where do i file my 2012 federal tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Where do i file my 2012 federal tax return No need to wait on the phone or stand in line. Where do i file my 2012 federal tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Where do i file my 2012 federal tax return When you reach the response screen, you can print the entire interview and the final response for your records. Where do i file my 2012 federal tax return New subject areas are added on a regular basis. Where do i file my 2012 federal tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Where do i file my 2012 federal tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Where do i file my 2012 federal tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Where do i file my 2012 federal tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Where do i file my 2012 federal tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Where do i file my 2012 federal tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Where do i file my 2012 federal tax return You can also ask the IRS to mail a return or an account transcript to you. Where do i file my 2012 federal tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Where do i file my 2012 federal tax return gov or by calling 1-800-908-9946. Where do i file my 2012 federal tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Where do i file my 2012 federal tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where do i file my 2012 federal tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where do i file my 2012 federal tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Where do i file my 2012 federal tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Where do i file my 2012 federal tax return gov and enter Where's My Amended Return? in the search box. Where do i file my 2012 federal tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where do i file my 2012 federal tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Where do i file my 2012 federal tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Where do i file my 2012 federal tax return gov. Where do i file my 2012 federal tax return Select the Payment tab on the front page of IRS. Where do i file my 2012 federal tax return gov for more information. Where do i file my 2012 federal tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where do i file my 2012 federal tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where do i file my 2012 federal tax return gov. Where do i file my 2012 federal tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Where do i file my 2012 federal tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where do i file my 2012 federal tax return gov. Where do i file my 2012 federal tax return Request an Electronic Filing PIN by going to IRS. Where do i file my 2012 federal tax return gov and entering Electronic Filing PIN in the search box. Where do i file my 2012 federal tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Where do i file my 2012 federal tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Where do i file my 2012 federal tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Where do i file my 2012 federal tax return An employee can answer questions about your tax account or help you set up a payment plan. Where do i file my 2012 federal tax return Before you visit, check the Office Locator on IRS. Where do i file my 2012 federal tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Where do i file my 2012 federal tax return If you have a special need, such as a disability, you can request an appointment. Where do i file my 2012 federal tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where do i file my 2012 federal tax return Apply for an Employer Identification Number (EIN). Where do i file my 2012 federal tax return Go to IRS. Where do i file my 2012 federal tax return gov and enter Apply for an EIN in the search box. Where do i file my 2012 federal tax return Read the Internal Revenue Code, regulations, or other official guidance. Where do i file my 2012 federal tax return Read Internal Revenue Bulletins. Where do i file my 2012 federal tax return Sign up to receive local and national tax news and more by email. Where do i file my 2012 federal tax return Just click on “subscriptions” above the search box on IRS. Where do i file my 2012 federal tax return gov and choose from a variety of options. Where do i file my 2012 federal tax return    Phone. Where do i file my 2012 federal tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where do i file my 2012 federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Where do i file my 2012 federal tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Where do i file my 2012 federal tax return gov, or download the IRS2Go app. Where do i file my 2012 federal tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where do i file my 2012 federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where do i file my 2012 federal tax return Most VITA and TCE sites offer free electronic filing. Where do i file my 2012 federal tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where do i file my 2012 federal tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where do i file my 2012 federal tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Where do i file my 2012 federal tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where do i file my 2012 federal tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Where do i file my 2012 federal tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where do i file my 2012 federal tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Where do i file my 2012 federal tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where do i file my 2012 federal tax return Note, the above information is for our automated hotline. Where do i file my 2012 federal tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Where do i file my 2012 federal tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where do i file my 2012 federal tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where do i file my 2012 federal tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Where do i file my 2012 federal tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Where do i file my 2012 federal tax return You should receive your order within 10 business days. Where do i file my 2012 federal tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Where do i file my 2012 federal tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Where do i file my 2012 federal tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where do i file my 2012 federal tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where do i file my 2012 federal tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Where do i file my 2012 federal tax return    Walk-in. Where do i file my 2012 federal tax return You can find a selection of forms, publications and services — in-person. Where do i file my 2012 federal tax return Products. Where do i file my 2012 federal tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where do i file my 2012 federal tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where do i file my 2012 federal tax return Services. Where do i file my 2012 federal tax return You can walk in to your local TAC for face-to-face tax help. Where do i file my 2012 federal tax return An employee can answer questions about your tax account or help you set up a payment plan. Where do i file my 2012 federal tax return Before visiting, use the Office Locator tool on IRS. Where do i file my 2012 federal tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Where do i file my 2012 federal tax return    Mail. Where do i file my 2012 federal tax return You can send your order for forms, instructions, and publications to the address below. Where do i file my 2012 federal tax return You should receive a response within 10 business days after your request is received. Where do i file my 2012 federal tax return  Internal Revenue Service 1201 N. Where do i file my 2012 federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Where do i file my 2012 federal tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where do i file my 2012 federal tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where do i file my 2012 federal tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Where do i file my 2012 federal tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Where do i file my 2012 federal tax return You face (or your business is facing) an immediate threat of adverse action. Where do i file my 2012 federal tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where do i file my 2012 federal tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Where do i file my 2012 federal tax return Here's why we can help: TAS is an independent organization within the IRS. Where do i file my 2012 federal tax return Our advocates know how to work with the IRS. Where do i file my 2012 federal tax return Our services are free and tailored to meet your needs. Where do i file my 2012 federal tax return We have offices in every state, the District of Columbia, and Puerto Rico. Where do i file my 2012 federal tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Where do i file my 2012 federal tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where do i file my 2012 federal tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Where do i file my 2012 federal tax return Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Where do i file my 2012 federal tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Where do i file my 2012 federal tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Where do i file my 2012 federal tax return Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Where do i file my 2012 federal tax return The SBA also has publications and videos on a variety of business topics. Where do i file my 2012 federal tax return The following briefly describes assistance provided by the SBA. Where do i file my 2012 federal tax return Small Business Development Centers (SBDCs). Where do i file my 2012 federal tax return   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Where do i file my 2012 federal tax return Help is available when beginning, improving, or expanding a small business. Where do i file my 2012 federal tax return Business Information Centers (BICs). Where do i file my 2012 federal tax return   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Where do i file my 2012 federal tax return BICs also offer one-on-one assistance. Where do i file my 2012 federal tax return Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Where do i file my 2012 federal tax return Service Corps of Retired Executives (SCORE). Where do i file my 2012 federal tax return   SCORE provides small business counseling and training to current and prospective small business owners. Where do i file my 2012 federal tax return SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Where do i file my 2012 federal tax return SCORE also offers a variety of small business workshops. Where do i file my 2012 federal tax return Internet. Where do i file my 2012 federal tax return    You can visit the SBA website at www. Where do i file my 2012 federal tax return sba. Where do i file my 2012 federal tax return gov. Where do i file my 2012 federal tax return While visiting the SBA website, you can find a variety of information of interest to small business owners. Where do i file my 2012 federal tax return Phone. Where do i file my 2012 federal tax return    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Where do i file my 2012 federal tax return Walk-in. Where do i file my 2012 federal tax return   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Where do i file my 2012 federal tax return To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Where do i file my 2012 federal tax return Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Where do i file my 2012 federal tax return Most of these are available from the Superintendent of Documents at the Government Printing Office. Where do i file my 2012 federal tax return You can get information and order these publications and pamphlets in several ways. Where do i file my 2012 federal tax return Internet. Where do i file my 2012 federal tax return   You can visit the GPO website at  www. Where do i file my 2012 federal tax return access. Where do i file my 2012 federal tax return gpo. Where do i file my 2012 federal tax return gov. Where do i file my 2012 federal tax return Mail. Where do i file my 2012 federal tax return   Write to the GPO at the following address. Where do i file my 2012 federal tax return  Superintendent of Documents U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Government Printing Office P. Where do i file my 2012 federal tax return O. Where do i file my 2012 federal tax return Box 979050 St. Where do i file my 2012 federal tax return Louis, MO 63917-9000 Phone. Where do i file my 2012 federal tax return   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Where do i file my 2012 federal tax return Prev  Up  Next   Home   More Online Publications