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File Tax Extension Free

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File Tax Extension Free

File tax extension free 10. File tax extension free   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. File tax extension free Adjusted gross income. File tax extension free Distributions received by spouse. File tax extension free Testing period. File tax extension free If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). File tax extension free This credit could reduce the federal income tax you pay dollar for dollar. File tax extension free Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. File tax extension free You are not under age 18. File tax extension free You are not a full-time student (explained next). File tax extension free No one else, such as your parent(s), claims an exemption for you on their tax return. File tax extension free Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. File tax extension free Full-time student. File tax extension free   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: 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 either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. File tax extension free You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. File tax extension free Adjusted gross income. File tax extension free   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. File tax extension free However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. File tax extension free Eligible contributions. File tax extension free   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. File tax extension free They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. File tax extension free For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. File tax extension free Reducing eligible contributions. File tax extension free   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. File tax extension free Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. File tax extension free      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. File tax extension free Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. File tax extension free Loans from a qualified employer plan treated as a distribution. File tax extension free Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). File tax extension free Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). File tax extension free Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. File tax extension free Distributions from a military retirement plan. File tax extension free Distributions received by spouse. File tax extension free   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. File tax extension free Testing period. File tax extension free   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. File tax extension free Example. File tax extension free You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. File tax extension free You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. File tax extension free Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. File tax extension free You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. File tax extension free You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. File tax extension free Maximum eligible contributions. File tax extension free   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. File tax extension free Effect on other credits. File tax extension free   The amount of this credit will not change the amount of your refundable tax credits. File tax extension free A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. File tax extension free Maximum credit. File tax extension free   This is a nonrefundable credit. File tax extension free The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. File tax extension free If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. File tax extension free How to figure and report the credit. File tax extension free   The amount of the credit you can get is based on the contributions you make and your credit rate. File tax extension free The credit rate can be as low as 10% or as high as 50%. File tax extension free Your credit rate depends on your income and your filing status. File tax extension free See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. File tax extension free   The maximum contribution taken into account is $2,000 per person. File tax extension free On a joint return, up to $2,000 is taken into account for each spouse. File tax extension free   Figure the credit on Form 8880. File tax extension free Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. File tax extension free Prev  Up  Next   Home   More Online Publications
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Where to Go for Medical Care

In non-emergency situations, your first choice should be your primary care provider (PCP). Your PCP knows your medical history and treats common ailments. Urgent care is best when you need medical attention for a non-life threatening illness quickly or after regular hours. Go to the emergency room if your illness is serious or life-threatening, such as:

  • Choking
  • Stopped breathing
  • Head injury with passing out, fainting, or confusion
  • Injury to neck or spine, especially if there is loss of feeling or inability to move
  • Electric shock or lightning strike
  • Severe burn
  • Seizure that lasts three to five minutes

MedlinePlus has more information about the differences among health care providers and facilities.

Choosing a Health Care Facility

Report cards on the Internet can help you compare healthcare facilities. Compare doctors and health care facilities at www.healthcare.gov/compare. In addition, private organizations like U.S. News and World Report and Healthgrades.com rate hospitals based on information collected from Medicare records and other sources. As of October 2012, the Affordable Care Act requires all hospitals to report performance publically.

When determining the best health care facility for you, consider these factors:

  • Does the facility accept payment from your insurance plan?
  • Does your doctor have privileges to provide treatment to patients at the facility?
  • What is the quality of the facility?
  • Does the facility specialize in services and procedures that fit with your medical needs?
  • Is the facility in an area you can travel to and from easily? Find health care facilities in your area.

Elder Care and Health Care Facilities Seniors

As people live longer, the need for services for seniors has become more important. The Eldercare Locator (www.eldercare.gov), a public service of the Administration on Aging, U.S. Department of Health and Human Services, is a nationwide service that connects older Americans and their caregivers with information on senior services. Visit www.aoa.gov/Elders_Families for a list of resources to connect older persons, caregivers, and professionals with important federal, national, and local programs.

The Joint Commission on Accreditation of Healthcare Organizations(JCAHO) accredits hospitals as well as nursing homes and other healthcare organizations. Specially trained investigators assess whether these organizations meet set standards. At qualitycheck.org, you can check on a local facility, including how it compares with others. The Joint Commission also accepts consumer complaints. You can post a complaint online.

Naming a Durable Power of Attorney for Health Care

A durable power of attorney for health care (sometimes called a durable medical power of attorney) specifies the person you've chosen to make medical decisions for you. It is activated anytime you're unconscious or unable to make medical decisions. You need to choose someone who meets the legal requirements in your state for acting as your agent. State laws vary, but most states disqualify anyone under the age of 18, your health care provider, or employees of your health care provider.

The person you name as your agent must:

  • Be willing to speak and advocate on your behalf
  • Be willing to deal with conflict among friends and family members, if it arises
  • Know you well and understand your wishes
  • Be willing to talk with you about these issues
  • Be someone you trust with your life

The File Tax Extension Free

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