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Amend A Tax Return

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Amend A Tax Return

Amend a tax return 1. Amend a tax return   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. Amend a tax return 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. Amend a tax return Special rule for members of the U. Amend a tax return S. Amend a tax return Armed Forces. Amend a tax return   If you are a member of the U. Amend a tax return S. Amend a tax return 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. Amend a tax return Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. Amend a tax return Also see the special income source rule for members of the U. Amend a tax return S. Amend a tax return Armed Forces in chapter 2, under Compensation for Labor or Personal Services . Amend a tax return Special rule for civilian spouse of active duty member of the U. Amend a tax return S. Amend a tax return Armed Forces. Amend a tax return   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. Amend a tax return S. Amend a tax return possession. Amend a tax return Before relocating, you and your spouse must have the same tax residence. Amend a tax return 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. Amend a tax return 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. Amend a tax return S. Amend a tax return possession return, may be affected. Amend a tax return For more information, consult with state, local, or U. Amend a tax return S. Amend a tax return possession tax authorities regarding your tax obligations under MSRRA. Amend a tax return Presence Test If you are a U. Amend a tax return S. Amend a tax return citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. Amend a tax return You were present in the relevant possession for at least 183 days during the tax year. Amend a tax return 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. Amend a tax return During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. Amend a tax return You were present in the United States for no more than 90 days during the tax year. Amend a tax return 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. Amend a tax return Earned income is pay for personal services performed, such as wages, salaries, or professional fees. Amend a tax return You had no significant connection to the United States during the tax year. Amend a tax return Special rule for nonresident aliens. Amend a tax return   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. Amend a tax return Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. Amend a tax return In that discussion, substitute the name of the possession for “United States” and “U. Amend a tax return S. Amend a tax return ” wherever they appear. Amend a tax return Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. Amend a tax return 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. Amend a tax return Days of presence in a possession. Amend a tax return   You are considered to be present in the relevant possession on any of the following days. Amend a tax return Any day you are physically present in that possession at any time during the day. Amend a tax return 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). Amend a tax return Your parent. Amend a tax return Your spouse. Amend a tax return Your child, who is your son, daughter, stepson, or stepdaughter. Amend a tax return This includes an adopted child or child lawfully placed with you for legal adoption. Amend a tax return 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. Amend a tax return 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. Amend a tax return   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). Amend a tax return Days of presence in the United States. Amend a tax return   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. Amend a tax return However, do not count the following days as days of presence in the United States. Amend a tax return 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. Amend a tax return “Child” is defined under item 2c earlier. Amend a tax return “Qualifying medical treatment” is defined later. Amend a tax return 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. Amend a tax return Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. Amend a tax return Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). Amend a tax return Any day you are temporarily in the United States as a student (defined later). Amend a tax return 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). Amend a tax return 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. Amend a tax return 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. Amend a tax return 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. Amend a tax return You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. Amend a tax return You must keep the following documentation. Amend a tax return 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. Amend a tax return 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. Amend a tax return Charitable Sports Event A charitable sports event is one that meets all of the following conditions. Amend a tax return The main purpose is to benefit a qualified charitable organization. Amend a tax return The entire net proceeds go to charity. Amend a tax return Volunteers perform substantially all the work. Amend a tax return 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. Amend a tax return You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. Amend a tax return 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. Amend a tax return The 5 calendar months do not have to be consecutive. Amend a tax return Full-time student. Amend a tax return   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. Amend a tax return However, school attendance exclusively at night is not considered full-time attendance. Amend a tax return School. Amend a tax return   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. Amend a tax return It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. Amend a tax return 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. Amend a tax return This section looks at the factors that determine if a significant connection exists. Amend a tax return 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. Amend a tax return 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. Amend a tax return Permanent home. Amend a tax return   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. Amend a tax return The dwelling unit must be available at all times, continuously, not only for short stays. Amend a tax return Exception for rental property. Amend a tax return   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. Amend a tax return   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. Amend a tax return   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. Amend a tax return 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. Amend a tax return 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. Amend a tax return Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. Amend a tax return ), and lineal descendants (children, grandchildren, etc. Amend a tax return ). Amend a tax return Anyone under an arrangement that lets you use some other dwelling unit. Amend a tax return Anyone at less than a fair rental price. Amend a tax return   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. Amend a tax return 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. Amend a tax return   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. Amend a tax return Example—significant connection. Amend a tax return Ann Green, a U. Amend a tax return S. Amend a tax return citizen, is a sales representative for a company based in Guam. Amend a tax return Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. Amend a tax return Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. Amend a tax return When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. Amend a tax return Ann's stays are always of short duration and she asks her brother's permission to stay with him. Amend a tax return 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. Amend a tax return Ann satisfies the presence test because she has no significant connection to the United States. Amend a tax return Example—presence test. Amend a tax return Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. Amend a tax return They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. Amend a tax return The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. Amend a tax return In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. Amend a tax return 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. Amend a tax return 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. Amend a tax return 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. Amend a tax return Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. Amend a tax return If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. Amend a tax return If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Amend a tax return Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. Amend a tax return Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. Amend a tax return 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). Amend a tax return 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). Amend a tax return 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. Amend a tax return 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. Amend a tax return Example. Amend a tax return In 2013, Sean Silverman, a U. Amend a tax return S. Amend a tax return citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. Amend a tax return When not at sea, Sean lived with his spouse at a house they own in American Samoa. Amend a tax return 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. Amend a tax return 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. Amend a tax return 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. Amend a tax return See Special Rules in the Year of a Move , later in this chapter. Amend a tax return 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. Amend a tax return S. Amend a tax return possession. Amend a tax return 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. Amend a tax return 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. Amend a tax return The location of your permanent home. Amend a tax return The location of your family. Amend a tax return The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. Amend a tax return The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. Amend a tax return The location where you conduct your routine personal banking activities. Amend a tax return The location where you conduct business activities (other than those that go into determining your tax home). Amend a tax return The location of the jurisdiction in which you hold a driver's license. Amend a tax return The location of the jurisdiction in which you vote. Amend a tax return The location of charitable organizations to which you contribute. Amend a tax return The country of residence you designate on forms and documents. Amend a tax return 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. Amend a tax return Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. Amend a tax return Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. Amend a tax return Example—closer connection to the United States. Amend a tax return Marcos Reyes, a U. Amend a tax return S. Amend a tax return citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. Amend a tax return His spouse and two teenage children remained in California to allow the children to complete high school. Amend a tax return He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. Amend a tax return 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. Amend a tax return Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. Amend a tax return 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. Amend a tax return Marcos received mail in California, including bank and brokerage statements and credit card bills. Amend a tax return He conducted his personal banking activities in California. Amend a tax return He held a California driver's license and was also registered to vote there. Amend a tax return 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. Amend a tax return Closer connection to another possession. Amend a tax return   Generally, possessions are not treated as foreign countries. Amend a tax return Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. Amend a tax return Example—tax home and closer connection to possession. Amend a tax return Pearl Blackmon, a U. Amend a tax return S. Amend a tax return citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. Amend a tax return For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. Amend a tax return Most of Pearl's personal belongings, including her automobile, are located in the CNMI. Amend a tax return She is registered to vote in, and has a driver's license issued by, the CNMI. Amend a tax return She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. Amend a tax return Pearl satisfies the presence test with respect to both Guam and the CNMI. Amend a tax return She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. Amend a tax return 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. Amend a tax return Pearl is considered a bona fide resident of Guam, the location of her tax home. Amend a tax return 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. Amend a tax return See Special Rules in the Year of a Move , next. Amend a tax return 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. Amend a tax return 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. Amend a tax return You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. Amend a tax return 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. Amend a tax return You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. Amend a tax return Example. Amend a tax return Dwight Wood, a U. Amend a tax return S. Amend a tax return citizen, files returns on a calendar year basis. Amend a tax return He lived in the United States from January 2007 through May 2013. Amend a tax return In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. Amend a tax return 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. Amend a tax return 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. Amend a tax return 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. Amend a tax return 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. Amend a tax return You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. Amend a tax return 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. Amend a tax return You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. Amend a tax return Example. Amend a tax return Jean Aspen, a U. Amend a tax return S. Amend a tax return citizen, files returns on a calendar year basis. Amend a tax return From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. Amend a tax return Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. Amend a tax return 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. Amend a tax return 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. Amend a tax return If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. Amend a tax return 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. Amend a tax return S. Amend a tax return 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. Amend a tax return Example. Amend a tax return Randy White, a U. Amend a tax return S. Amend a tax return citizen, files returns on a calendar year basis. Amend a tax return For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. Amend a tax return From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. Amend a tax return On May 5, 2013, Randy moved and changed his tax home to Nevada. Amend a tax return Later that year he established a closer connection to the United States than to Puerto Rico. Amend a tax return Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. Amend a tax return 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. Amend a tax return Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. Amend a tax return S. Amend a tax return possession, you may need to file Form 8898. Amend a tax return This applies to the U. Amend a tax return S. Amend a tax return possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. Amend a tax return Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. Amend a tax return Your worldwide gross income (defined below) in that tax year is more than $75,000. Amend a tax return You meet one of the following. Amend a tax return You take a position for U. Amend a tax return S. Amend a tax return tax purposes that you became a bona fide resident of a U. Amend a tax return S. Amend a tax return possession after a tax year for which you filed a U. Amend a tax return S. Amend a tax return income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. Amend a tax return You are a citizen or resident alien of the United States who takes the position for U. Amend a tax return S. Amend a tax return tax purposes that you ceased to be a bona fide resident of a U. Amend a tax return S. Amend a tax return 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. Amend a tax return You take the position for U. Amend a tax return S. Amend a tax return 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. Amend a tax return Worldwide gross income. Amend a tax return   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. Amend a tax return Example. Amend a tax return You are a U. Amend a tax return S. Amend a tax return 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. Amend a tax return You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. Amend a tax return 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. Amend a tax return You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. Amend a tax return 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. Amend a tax return This is in addition to any criminal penalty that may be imposed. Amend a tax return Prev  Up  Next   Home   More Online Publications
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The Amend A Tax Return

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