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Federal Income Tax Table

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Federal Income Tax Table

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

Amtrak, the National Railroad Passenger Corporation, provides intercity rail passenger service.

Contact the Agency or Department

Website: National Railroad Passenger Corporation (AMTRAK)

Address: 60 Massachusetts Avenue, NE
Washington, DC 20002

Phone Number: (202) 906-3000

Toll-free: (800) USA-RAIL (800-872-7245)

TTY: (800) 523-6590

The Federal Income Tax Table

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