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Where To Get 2011 Tax Forms

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Where To Get 2011 Tax Forms

Where to get 2011 tax forms Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. Where to get 2011 tax forms B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. Where to get 2011 tax forms C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. Where to get 2011 tax forms Copyrights, Copyrights. Where to get 2011 tax forms Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. Where to get 2011 tax forms Capitalized costs, Activities subject to the rules. Where to get 2011 tax forms , Deducting vs. Where to get 2011 tax forms Capitalizing Costs Loans, low or no interest, Loans with low or no interest. Where to get 2011 tax forms Real estate taxes, Real estate taxes. Where to get 2011 tax forms Real property, Real Property Settlement costs (fees), Settlement costs. Where to get 2011 tax forms D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. Where to get 2011 tax forms Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). Where to get 2011 tax forms Franchises, Franchises, trademarks, and trade names. Where to get 2011 tax forms Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. Where to get 2011 tax forms M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. Where to get 2011 tax forms Points, Points. Where to get 2011 tax forms Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. Where to get 2011 tax forms Real property, Real Property S Settlement costs (fees), Settlement costs. Where to get 2011 tax forms Special-use valuation, Special-use valuation. Where to get 2011 tax forms Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. Where to get 2011 tax forms T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. Where to get 2011 tax forms Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. Where to get 2011 tax forms Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. Where to get 2011 tax forms Exceptions, Exceptions. Where to get 2011 tax forms Prev  Up     Home   More Online Publications
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e-services - Online Tools for Tax Professionals

e-services is a suite of web-based products that will allow tax professionals and payers to conduct business with the IRS electronically. These services are only available to approved IRS business partners and not available to the general public.  e-services is available via the Internet 24 hours a day, 7 days a week. Authorized Business partners needing assistance after using the on-line resources, can contact the e-help Desk at 1-866-255-0654 (512-416-7750 for international calls).                              

Review the e-Services Terms and Conditions.


Registration
All tax professionals who wish to use e-services products must register online to create an individual electronic account.  The registration process is a one-time automated process where the user selects a username, password and PIN.  When the registration information has been validated, the registrant will receive an on-screen acknowledgement.  For security purposes, a confirmation code is sent via postal mail to the tax professional to complete the registration process. 

Already Registered?

Not Yet Registered or Confirmed?

 


What's new with e-services?

On September 2, 2013, TIN Matching was re-engineered to upgrade equipment and software as well as to improve processing and increase capacity.  FAQ's           New! Talking Points


e-file Application
Use the IRS online e-file Application to become an authorized e-file provider. Applications can be saved in progress and modifications to a firm's application can be made quickly and easily without restarting the process. You can also check the status of the application as the IRS makes updates to the suitability check. 

The IRS e-file Application enables you to easily adapt your application to the changes in your business. You may want to add a new Principal to your firm's e-file application or you may want to delegate the management of the IRS e-file Application to someone in your organization. You can manage all your Authorized IRS e-file Provider information in one place and more easily update the information when changes occur.         


Transcript Delivery System (TDS)
Eligible tax professionals may use TDS to request and receive account transcripts, wage and income documents, tax return transcripts, and verification of non-filing letters. A new product (the Record of Account) combines both the Return Transcript and Account Transcript in one product. Tax Professionals can request the products for both individual and business taxpayers. Use the TDS application to resolve your clients' need for return and account information quickly, in a secure, online session. Tax professionals must have a Power of Attorney authorization on file with the IRS before accessing a client's account.          


Taxpayer Identification Number (TIN) Matching
TIN Matching is a pre-filing service offered to payers and/or authorized agents who submit any of six information returns subject to backup withholding (Forms 1099-B, INT, DIV, OID, PATR, and MISC). With Interactive TIN Matching authorized payers can match up to 25 payee TIN and name combinations against IRS records prior to submitting an information return. Bulk TIN Matching allows payers and/or authorized agents filing any of the six information returns to match up to 100,000 TIN and name combinations. In order to participate in TIN Matching, payers must be listed in the IRS Payer Account File (PAF) database. If your firm has not filed information returns with the IRS in one of the past two tax years, the application will not be available to you at this time.


QuickAlerts Messaging Service
Subscribe to QuickAlerts
, a FREE e-file messaging service that provides you with important e-file related information throughout the year. Visit our QuickAlerts Library to view messages previously issued.

Page Last Reviewed or Updated: 07-Mar-2014

The Where To Get 2011 Tax Forms

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