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1040x Tax Return For Prior Year Instructions

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1040x Tax Return For Prior Year Instructions

1040x tax return for prior year instructions Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. 1040x tax return for prior year instructions Adjustments, Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Agricultural labor, Deposits. 1040x tax return for prior year instructions Aliens, nonresidents, Deposits. 1040x tax return for prior year instructions Assistance (see Tax help) C Calendar, Calendar Comments on publication, Comments and suggestions. 1040x tax return for prior year instructions Common-law employee, Employee status under common law. 1040x tax return for prior year instructions Corrected wage and tax statement, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. 1040x tax return for prior year instructions Crew leaders, Farm Crew Leaders Current period adjustments, Current Period Adjustments D Deposit How to deposit, How To Deposit Penalties, Deposit Penalties Period, Deposit Period Requirements, 8. 1040x tax return for prior year instructions Depositing Taxes Rules $100,000 next-day deposit, $100,000 Next-Day Deposit Rule Accuracy of deposits, Accuracy of Deposits Rule Schedules Monthly, Monthly Deposit Schedule Semiweekly, Semiweekly Deposit Schedule When to deposit, When To Deposit E Electronic deposits, Electronic deposit requirement. 1040x tax return for prior year instructions Electronic filing and payment, Reminders Employee, 2. 1040x tax return for prior year instructions Who Are Employees? Employer identification number (EIN), 1. 1040x tax return for prior year instructions Employer Identification Number (EIN) F Family employees, Deposits. 1040x tax return for prior year instructions Farm crew leaders, Farm Crew Leaders Farmworkers, 6. 1040x tax return for prior year instructions Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers. 1040x tax return for prior year instructions Federal employees, Deposits. 1040x tax return for prior year instructions Fishing, Deposits. 1040x tax return for prior year instructions Form, Calendar, Lookback period for employers of nonfarm workers. 1040x tax return for prior year instructions 4070, 5. 1040x tax return for prior year instructions Tips 4070A, 5. 1040x tax return for prior year instructions Tips 8274, Deposits. 1040x tax return for prior year instructions 940, Calendar 941-SS, Calendar, Current Period Adjustments 941-X, Adjustments to lookback period taxes. 1040x tax return for prior year instructions 943, Calendar 943-X, Adjustments to lookback period taxes. 1040x tax return for prior year instructions 944-X, Adjustments to lookback period taxes. 1040x tax return for prior year instructions Schedule H (Form 1040), Household employers reporting social security and Medicare taxes. 1040x tax return for prior year instructions SS-4, 1. 1040x tax return for prior year instructions Employer Identification Number (EIN) SS-5, Reminders, Employee's social security card. 1040x tax return for prior year instructions SS-8, IRS help. 1040x tax return for prior year instructions W-2c, Employee's social security card. 1040x tax return for prior year instructions , Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. 1040x tax return for prior year instructions Fringe benefits, Fringe Benefits, Deposits. 1040x tax return for prior year instructions FUTA tax, 11. 1040x tax return for prior year instructions Federal Unemployment (FUTA) Tax—U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions Virgin Islands Employers Only G Government employees, nonfederal, Deposits. 1040x tax return for prior year instructions Group-term life insurance, Deposits. 1040x tax return for prior year instructions H Help (see Tax help) Hiring new employees, Reminders Homeworkers, Deposits. 1040x tax return for prior year instructions Hospital interns, Deposits. 1040x tax return for prior year instructions Household employers, Household employers reporting social security and Medicare taxes. 1040x tax return for prior year instructions Household workers, Household employers reporting social security and Medicare taxes. 1040x tax return for prior year instructions , Deposits. 1040x tax return for prior year instructions How to deposit, How To Deposit I Insurance agents, Deposits. 1040x tax return for prior year instructions IRS help (employee v. 1040x tax return for prior year instructions subcontractor), IRS help. 1040x tax return for prior year instructions L Lookback period Farmworkers, Lookback period for employers of farmworkers. 1040x tax return for prior year instructions Nonfarm workers, Lookback period for employers of nonfarm workers. 1040x tax return for prior year instructions M Meals and lodging, Deposits. 1040x tax return for prior year instructions Ministers, Deposits. 1040x tax return for prior year instructions Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Deposits. 1040x tax return for prior year instructions N Newspaper delivery, Deposits. 1040x tax return for prior year instructions Noncash payments, Deposits. 1040x tax return for prior year instructions Nonprofit organizations, Deposits. 1040x tax return for prior year instructions P Partners, Deposits. 1040x tax return for prior year instructions Penalties, Deposit Penalties Pension plans, Deposits. 1040x tax return for prior year instructions Prior period adjustments, Prior Period Adjustments Private delivery services, Reminders Publications (see Tax help) R Recordkeeping, Reminders Religious orders, Deposits. 1040x tax return for prior year instructions Retirement and pension plans, Deposits. 1040x tax return for prior year instructions S Salespersons, Deposits. 1040x tax return for prior year instructions Scholarships and fellowships, Deposits. 1040x tax return for prior year instructions Semiweekly deposit schedule, Semiweekly Deposit Schedule Severance pay, Deposits. 1040x tax return for prior year instructions Sick pay, Sick pay. 1040x tax return for prior year instructions , Sick pay payments. 1040x tax return for prior year instructions , Deposits. 1040x tax return for prior year instructions Social security number (SSN), 3. 1040x tax return for prior year instructions Employee's Social Security Number (SSN) Statutory employee, Statutory employees. 1040x tax return for prior year instructions Statutory nonemployee, Statutory nonemployees. 1040x tax return for prior year instructions Students, Deposits. 1040x tax return for prior year instructions Suggestions for publication, Comments and suggestions. 1040x tax return for prior year instructions Supplemental unemployment compensation benefits, Deposits. 1040x tax return for prior year instructions T Tax help, How To Get Tax Help Tax Help, Tax help. 1040x tax return for prior year instructions Taxes paid by employer, Employee's portion of taxes paid by employer. 1040x tax return for prior year instructions Tips, 5. 1040x tax return for prior year instructions Tips, Deposits. 1040x tax return for prior year instructions Travel and business expenses, Travel and business expenses. 1040x tax return for prior year instructions Trust fund recovery penalty, Trust fund recovery penalty. 1040x tax return for prior year instructions W Wage and Tax Statement, 10. 1040x tax return for prior year instructions Wage and Tax Statements Prev  Up     Home   More Online Publications
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The 1040x Tax Return For Prior Year Instructions

1040x tax return for prior year instructions 1. 1040x tax return for prior year instructions   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. 1040x tax return for prior year instructions Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. 1040x tax return for prior year instructions Special rule for members of the U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions Armed Forces. 1040x tax return for prior year instructions   If you are a member of the U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. 1040x tax return for prior year instructions Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. 1040x tax return for prior year instructions Also see the special income source rule for members of the U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions Armed Forces in chapter 2, under Compensation for Labor or Personal Services . 1040x tax return for prior year instructions Special rule for civilian spouse of active duty member of the U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions Armed Forces. 1040x tax return for prior year instructions   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions possession. 1040x tax return for prior year instructions Before relocating, you and your spouse must have the same tax residence. 1040x tax return for prior year instructions If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. 1040x tax return for prior year instructions As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions possession return, may be affected. 1040x tax return for prior year instructions For more information, consult with state, local, or U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions possession tax authorities regarding your tax obligations under MSRRA. 1040x tax return for prior year instructions Presence Test If you are a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. 1040x tax return for prior year instructions You were present in the relevant possession for at least 183 days during the tax year. 1040x tax return for prior year instructions You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. 1040x tax return for prior year instructions During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. 1040x tax return for prior year instructions You were present in the United States for no more than 90 days during the tax year. 1040x tax return for prior year instructions You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. 1040x tax return for prior year instructions Earned income is pay for personal services performed, such as wages, salaries, or professional fees. 1040x tax return for prior year instructions You had no significant connection to the United States during the tax year. 1040x tax return for prior year instructions Special rule for nonresident aliens. 1040x tax return for prior year instructions   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. 1040x tax return for prior year instructions Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. 1040x tax return for prior year instructions In that discussion, substitute the name of the possession for “United States” and “U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions ” wherever they appear. 1040x tax return for prior year instructions Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. 1040x tax return for prior year instructions Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. 1040x tax return for prior year instructions Days of presence in a possession. 1040x tax return for prior year instructions   You are considered to be present in the relevant possession on any of the following days. 1040x tax return for prior year instructions Any day you are physically present in that possession at any time during the day. 1040x tax return for prior year instructions Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). 1040x tax return for prior year instructions Your parent. 1040x tax return for prior year instructions Your spouse. 1040x tax return for prior year instructions Your child, who is your son, daughter, stepson, or stepdaughter. 1040x tax return for prior year instructions This includes an adopted child or child lawfully placed with you for legal adoption. 1040x tax return for prior year instructions This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 1040x tax return for prior year instructions Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. 1040x tax return for prior year instructions   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). 1040x tax return for prior year instructions Days of presence in the United States. 1040x tax return for prior year instructions   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. 1040x tax return for prior year instructions However, do not count the following days as days of presence in the United States. 1040x tax return for prior year instructions Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. 1040x tax return for prior year instructions “Child” is defined under item 2c earlier. 1040x tax return for prior year instructions “Qualifying medical treatment” is defined later. 1040x tax return for prior year instructions Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. 1040x tax return for prior year instructions Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. 1040x tax return for prior year instructions Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). 1040x tax return for prior year instructions Any day you are temporarily in the United States as a student (defined later). 1040x tax return for prior year instructions Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). 1040x tax return for prior year instructions Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. 1040x tax return for prior year instructions The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. 1040x tax return for prior year instructions With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. 1040x tax return for prior year instructions You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. 1040x tax return for prior year instructions You must keep the following documentation. 1040x tax return for prior year instructions Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. 1040x tax return for prior year instructions Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. 1040x tax return for prior year instructions Charitable Sports Event A charitable sports event is one that meets all of the following conditions. 1040x tax return for prior year instructions The main purpose is to benefit a qualified charitable organization. 1040x tax return for prior year instructions The entire net proceeds go to charity. 1040x tax return for prior year instructions Volunteers perform substantially all the work. 1040x tax return for prior year instructions In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. 1040x tax return for prior year instructions 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. 1040x tax return for prior year instructions Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. 1040x tax return for prior year instructions The 5 calendar months do not have to be consecutive. 1040x tax return for prior year instructions Full-time student. 1040x tax return for prior year instructions   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. 1040x tax return for prior year instructions However, school attendance exclusively at night is not considered full-time attendance. 1040x tax return for prior year instructions School. 1040x tax return for prior year instructions   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. 1040x tax return for prior year instructions It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. 1040x tax return for prior year instructions Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. 1040x tax return for prior year instructions This section looks at the factors that determine if a significant connection exists. 1040x tax return for prior year instructions You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. 1040x tax return for prior year instructions For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. 1040x tax return for prior year instructions Permanent home. 1040x tax return for prior year instructions   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. 1040x tax return for prior year instructions The dwelling unit must be available at all times, continuously, not only for short stays. 1040x tax return for prior year instructions Exception for rental property. 1040x tax return for prior year instructions   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. 1040x tax return for prior year instructions   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. 1040x tax return for prior year instructions   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. 1040x tax return for prior year instructions You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. 1040x tax return for prior year instructions A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. 1040x tax return for prior year instructions Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. 1040x tax return for prior year instructions ), and lineal descendants (children, grandchildren, etc. 1040x tax return for prior year instructions ). 1040x tax return for prior year instructions Anyone under an arrangement that lets you use some other dwelling unit. 1040x tax return for prior year instructions Anyone at less than a fair rental price. 1040x tax return for prior year instructions   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. 1040x tax return for prior year instructions Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. 1040x tax return for prior year instructions   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. 1040x tax return for prior year instructions Example—significant connection. 1040x tax return for prior year instructions Ann Green, a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions citizen, is a sales representative for a company based in Guam. 1040x tax return for prior year instructions Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. 1040x tax return for prior year instructions Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. 1040x tax return for prior year instructions When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. 1040x tax return for prior year instructions Ann's stays are always of short duration and she asks her brother's permission to stay with him. 1040x tax return for prior year instructions Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. 1040x tax return for prior year instructions Ann satisfies the presence test because she has no significant connection to the United States. 1040x tax return for prior year instructions Example—presence test. 1040x tax return for prior year instructions Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. 1040x tax return for prior year instructions They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. 1040x tax return for prior year instructions The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. 1040x tax return for prior year instructions In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. 1040x tax return for prior year instructions Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. 1040x tax return for prior year instructions However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. 1040x tax return for prior year instructions Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. 1040x tax return for prior year instructions Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. 1040x tax return for prior year instructions 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. 1040x tax return for prior year instructions If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. 1040x tax return for prior year instructions Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. 1040x tax return for prior year instructions Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. 1040x tax return for prior year instructions Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). 1040x tax return for prior year instructions Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). 1040x tax return for prior year instructions Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. 1040x tax return for prior year instructions For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. 1040x tax return for prior year instructions Example. 1040x tax return for prior year instructions In 2013, Sean Silverman, a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. 1040x tax return for prior year instructions When not at sea, Sean lived with his spouse at a house they own in American Samoa. 1040x tax return for prior year instructions The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. 1040x tax return for prior year instructions For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. 1040x tax return for prior year instructions Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. 1040x tax return for prior year instructions See Special Rules in the Year of a Move , later in this chapter. 1040x tax return for prior year instructions Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions possession. 1040x tax return for prior year instructions You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. 1040x tax return for prior year instructions In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. 1040x tax return for prior year instructions The location of your permanent home. 1040x tax return for prior year instructions The location of your family. 1040x tax return for prior year instructions The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. 1040x tax return for prior year instructions The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. 1040x tax return for prior year instructions The location where you conduct your routine personal banking activities. 1040x tax return for prior year instructions The location where you conduct business activities (other than those that go into determining your tax home). 1040x tax return for prior year instructions The location of the jurisdiction in which you hold a driver's license. 1040x tax return for prior year instructions The location of the jurisdiction in which you vote. 1040x tax return for prior year instructions The location of charitable organizations to which you contribute. 1040x tax return for prior year instructions The country of residence you designate on forms and documents. 1040x tax return for prior year instructions The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. 1040x tax return for prior year instructions Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. 1040x tax return for prior year instructions Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. 1040x tax return for prior year instructions Example—closer connection to the United States. 1040x tax return for prior year instructions Marcos Reyes, a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. 1040x tax return for prior year instructions His spouse and two teenage children remained in California to allow the children to complete high school. 1040x tax return for prior year instructions He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. 1040x tax return for prior year instructions Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. 1040x tax return for prior year instructions Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. 1040x tax return for prior year instructions Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. 1040x tax return for prior year instructions Marcos received mail in California, including bank and brokerage statements and credit card bills. 1040x tax return for prior year instructions He conducted his personal banking activities in California. 1040x tax return for prior year instructions He held a California driver's license and was also registered to vote there. 1040x tax return for prior year instructions Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. 1040x tax return for prior year instructions Closer connection to another possession. 1040x tax return for prior year instructions   Generally, possessions are not treated as foreign countries. 1040x tax return for prior year instructions Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. 1040x tax return for prior year instructions Example—tax home and closer connection to possession. 1040x tax return for prior year instructions Pearl Blackmon, a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. 1040x tax return for prior year instructions For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. 1040x tax return for prior year instructions Most of Pearl's personal belongings, including her automobile, are located in the CNMI. 1040x tax return for prior year instructions She is registered to vote in, and has a driver's license issued by, the CNMI. 1040x tax return for prior year instructions She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. 1040x tax return for prior year instructions Pearl satisfies the presence test with respect to both Guam and the CNMI. 1040x tax return for prior year instructions She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. 1040x tax return for prior year instructions Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. 1040x tax return for prior year instructions Pearl is considered a bona fide resident of Guam, the location of her tax home. 1040x tax return for prior year instructions Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. 1040x tax return for prior year instructions See Special Rules in the Year of a Move , next. 1040x tax return for prior year instructions Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. 1040x tax return for prior year instructions Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. 1040x tax return for prior year instructions You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. 1040x tax return for prior year instructions In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. 1040x tax return for prior year instructions You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. 1040x tax return for prior year instructions Example. 1040x tax return for prior year instructions Dwight Wood, a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions citizen, files returns on a calendar year basis. 1040x tax return for prior year instructions He lived in the United States from January 2007 through May 2013. 1040x tax return for prior year instructions In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. 1040x tax return for prior year instructions From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. 1040x tax return for prior year instructions If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. 1040x tax return for prior year instructions If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. 1040x tax return for prior year instructions Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. 1040x tax return for prior year instructions You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. 1040x tax return for prior year instructions In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. 1040x tax return for prior year instructions You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. 1040x tax return for prior year instructions Example. 1040x tax return for prior year instructions Jean Aspen, a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions citizen, files returns on a calendar year basis. 1040x tax return for prior year instructions From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. 1040x tax return for prior year instructions Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. 1040x tax return for prior year instructions Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. 1040x tax return for prior year instructions If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. 1040x tax return for prior year instructions If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. 1040x tax return for prior year instructions Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. 1040x tax return for prior year instructions Example. 1040x tax return for prior year instructions Randy White, a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions citizen, files returns on a calendar year basis. 1040x tax return for prior year instructions For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. 1040x tax return for prior year instructions From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. 1040x tax return for prior year instructions On May 5, 2013, Randy moved and changed his tax home to Nevada. 1040x tax return for prior year instructions Later that year he established a closer connection to the United States than to Puerto Rico. 1040x tax return for prior year instructions Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. 1040x tax return for prior year instructions However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. 1040x tax return for prior year instructions Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions possession, you may need to file Form 8898. 1040x tax return for prior year instructions This applies to the U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. 1040x tax return for prior year instructions Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. 1040x tax return for prior year instructions Your worldwide gross income (defined below) in that tax year is more than $75,000. 1040x tax return for prior year instructions You meet one of the following. 1040x tax return for prior year instructions You take a position for U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions tax purposes that you became a bona fide resident of a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions possession after a tax year for which you filed a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. 1040x tax return for prior year instructions You are a citizen or resident alien of the United States who takes the position for U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions tax purposes that you ceased to be a bona fide resident of a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. 1040x tax return for prior year instructions You take the position for U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. 1040x tax return for prior year instructions Worldwide gross income. 1040x tax return for prior year instructions   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. 1040x tax return for prior year instructions Example. 1040x tax return for prior year instructions You are a U. 1040x tax return for prior year instructions S. 1040x tax return for prior year instructions citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. 1040x tax return for prior year instructions You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. 1040x tax return for prior year instructions Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. 1040x tax return for prior year instructions You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. 1040x tax return for prior year instructions In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. 1040x tax return for prior year instructions This is in addition to any criminal penalty that may be imposed. 1040x tax return for prior year instructions Prev  Up  Next   Home   More Online Publications