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Filing 2011 Taxes Online

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Filing 2011 Taxes Online

Filing 2011 taxes online 4. Filing 2011 taxes online   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Filing 2011 taxes online Private communication service. Filing 2011 taxes online Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes Excise taxes are imposed on amounts paid for certain facilities and services. Filing 2011 taxes online If you receive any payment on which tax is imposed, you are required to collect the tax, file returns, and pay the tax over to the government. Filing 2011 taxes online If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Filing 2011 taxes online See chapter 14, later. Filing 2011 taxes online Uncollected Tax Report A separate report is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. Filing 2011 taxes online The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid. Filing 2011 taxes online Regular method taxpayers. Filing 2011 taxes online   For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported. Filing 2011 taxes online Alternative method taxpayers. Filing 2011 taxes online   For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. Filing 2011 taxes online See Alternative method in  chapter 11. Filing 2011 taxes online Where to file. Filing 2011 taxes online    Do not file the uncollected tax report with Form 720. Filing 2011 taxes online Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Filing 2011 taxes online  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Filing 2011 taxes online Local telephone service. Filing 2011 taxes online   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Filing 2011 taxes online Local telephone service also includes any facility or services provided in connection with this service. Filing 2011 taxes online The tax applies to lease payments for certain customer premises equipment (CPE) even though the lessor does not also provide access to a local telecommunications system. Filing 2011 taxes online Local-only service. Filing 2011 taxes online   Local-only service is local telephone service as described above, provided under a plan that does not include long distance telephone service or that separately states the charge for local service on the bill to customers. Filing 2011 taxes online Local-only service also includes any facility or services provided in connection with this service, even though these services and facilities may also be used with long-distance service. Filing 2011 taxes online Private communication service. Filing 2011 taxes online   Private communication service is not local telephone service. Filing 2011 taxes online Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Filing 2011 taxes online However, the charge for the service must be stated separately from the charge for the basic system, and the accessory must function, in whole or in part, in connection with intercommunication among the subscriber's stations. Filing 2011 taxes online Teletypewriter exchange service. Filing 2011 taxes online   This includes access from a teletypewriter or other data station to a teletypewriter exchange system and the privilege of intercommunication by that station with most persons having teletypewriter or other data stations in the same exchange system. Filing 2011 taxes online Figuring the tax. Filing 2011 taxes online   The tax is based on the sum of all charges for local telephone service included in the bill. Filing 2011 taxes online However, if the bill groups individual items for billing and tax purposes, the tax is based on the sum of the individual items within that group. Filing 2011 taxes online The tax on the remaining items not included in any group is based on the charge for each item separately. Filing 2011 taxes online Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Filing 2011 taxes online Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Filing 2011 taxes online Nontaxable service. Filing 2011 taxes online   Nontaxable service means bundled service and long distance service. Filing 2011 taxes online Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Filing 2011 taxes online Bundled service. Filing 2011 taxes online   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Filing 2011 taxes online Bundled service includes plans that provide both local and long distance service for either a flat monthly fee or a charge that varies with the elapsed transmission time for which the service is used. Filing 2011 taxes online Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Filing 2011 taxes online If Voice over Internet Protocol service provides both local and long distance service and the charges are not separately stated, such service is bundled service. Filing 2011 taxes online   The method for sending or receiving a call, such as on a landline telephone, wireless (cellular), or some other method, does not affect whether a service is local-only or bundled. Filing 2011 taxes online Long distance service. Filing 2011 taxes online   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Filing 2011 taxes online Pre-paid telephone cards (PTC). Filing 2011 taxes online   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Filing 2011 taxes online Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Filing 2011 taxes online The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Filing 2011 taxes online The transferee is the person liable for the tax and is eligible to request a credit or refund. Filing 2011 taxes online For more information, see Regulations section 49. Filing 2011 taxes online 4251-4. Filing 2011 taxes online   The holder is the person that purchases a PTC to use and not to resell. Filing 2011 taxes online Holders are not liable for the tax and cannot request a credit or refund. Filing 2011 taxes online Pre-paid cellular telephones. Filing 2011 taxes online   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Filing 2011 taxes online The transferee is the person eligible to request the credit or refund. Filing 2011 taxes online Installation charges. Filing 2011 taxes online   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Filing 2011 taxes online However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Filing 2011 taxes online Answering services. Filing 2011 taxes online   The tax does not apply to amounts paid for a private line, an answering service, and a one-way paging or message service if they do not provide access to a local telephone system and the privilege of telephonic communication as part of the local telephone system. Filing 2011 taxes online Mobile radio telephone service. Filing 2011 taxes online   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Filing 2011 taxes online Coin-operated telephones. Filing 2011 taxes online   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Filing 2011 taxes online But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Filing 2011 taxes online Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Filing 2011 taxes online Telephone-operated security systems. Filing 2011 taxes online   The tax does not apply to amounts paid for telephones used only to originate calls to a limited number of telephone stations for security entry into a building. Filing 2011 taxes online In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Filing 2011 taxes online News services. Filing 2011 taxes online   The tax on teletypewriter exchange service does not apply to charges for the following news services. Filing 2011 taxes online Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Filing 2011 taxes online Services used exclusively in the collection or dissemination of news by a news ticker service furnishing a general news service similar to that of the public press. Filing 2011 taxes online This exemption applies to payments received for messages from one member of the news media to another member (or to or from their bona fide correspondents). Filing 2011 taxes online For the exemption to apply, the charge for these services must be billed in writing to the person paying for the service and that person must certify in writing that the services are used for an exempt purpose. Filing 2011 taxes online Services not exempted. Filing 2011 taxes online   The tax applies to amounts paid by members of the news media for local telephone service. Filing 2011 taxes online International organizations and the American Red Cross. Filing 2011 taxes online   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Filing 2011 taxes online Nonprofit hospitals. Filing 2011 taxes online   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Filing 2011 taxes online Also, the tax does not apply to amounts paid by these hospitals to provide local telephone service in the homes of their personnel who must be reached during their off-duty hours. Filing 2011 taxes online Nonprofit educational organizations. Filing 2011 taxes online   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Filing 2011 taxes online A nonprofit educational organization is one that satisfies all the following requirements. Filing 2011 taxes online It normally maintains a regular faculty and curriculum. Filing 2011 taxes online It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Filing 2011 taxes online It is exempt from income tax under section 501(a). Filing 2011 taxes online This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Filing 2011 taxes online Qualified blood collector organizations. Filing 2011 taxes online   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Filing 2011 taxes online A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered with the IRS, and Registered by the Food and Drug Administration to collect blood. Filing 2011 taxes online Federal, state, and local government. Filing 2011 taxes online   The tax does not apply to communication services provided to the government of the United States, the government of any state or its political subdivisions, the District of Columbia, or the United Nations. Filing 2011 taxes online Treat an Indian tribal government as a state for the exemption from the communications tax only if the services involve the exercise of an essential tribal government function. Filing 2011 taxes online Exemption certificate. Filing 2011 taxes online   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Filing 2011 taxes online See Regulations section 49. Filing 2011 taxes online 4253-11. Filing 2011 taxes online File the certificate with the provider of the communication services. Filing 2011 taxes online An exemption certificate is not required for nontaxable services. Filing 2011 taxes online   The following users that are exempt from the communications tax do not have to file an annual exemption certificate after they have filed the initial certificate to claim an exemption from the communications tax. Filing 2011 taxes online The American National Red Cross and other international organizations. Filing 2011 taxes online Nonprofit hospitals. Filing 2011 taxes online Nonprofit educational organizations. Filing 2011 taxes online Qualified blood collector organizations. Filing 2011 taxes online State and local governments. Filing 2011 taxes online   The federal government does not have to file any exemption certificate. Filing 2011 taxes online   All other organizations must furnish exemption certificates when required. Filing 2011 taxes online Credits or Refunds If tax is collected and paid over for nontaxable services, or for certain services or users exempt from the communications tax, the collector or taxpayer may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Filing 2011 taxes online Alternatively, the person who paid the tax may claim a refund. Filing 2011 taxes online For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Filing 2011 taxes online Collectors. Filing 2011 taxes online   The collector may request a credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Filing 2011 taxes online These requirements also apply to nontaxable service refunds. Filing 2011 taxes online Collectors using the regular method for deposits. Filing 2011 taxes online   Collectors using the regular method for deposits must use Form 720X to request a credit or refund if the collector has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Filing 2011 taxes online Collectors using the alternative method for deposits. Filing 2011 taxes online   Collectors using the alternative method for deposits must adjust their separate accounts for the credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Filing 2011 taxes online For more information, see the Instructions for Form 720. Filing 2011 taxes online Air Transportation Taxes Taxes are imposed on amounts paid for: Transportation of persons by air, Use of international air travel facilities, and Transportation of property by air. Filing 2011 taxes online Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Filing 2011 taxes online Percentage tax. Filing 2011 taxes online   A tax of 7. Filing 2011 taxes online 5% applies to amounts paid for taxable transportation of persons by air. Filing 2011 taxes online Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Filing 2011 taxes online Mileage awards. Filing 2011 taxes online   The percentage tax may apply to an amount paid (in cash or in kind) to an air carrier (or any related person) for the right to provide mileage awards for, or other reductions in the cost of, any transportation of persons by air. Filing 2011 taxes online For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Filing 2011 taxes online   Generally, the percentage tax does not apply to amounts paid for mileage awards where the mileage awards cannot, under any circumstances, be redeemed for air transportation that is subject to the tax. Filing 2011 taxes online Until regulations are issued, the following rules apply to mileage awards. Filing 2011 taxes online Amounts paid for mileage awards that cannot be redeemed for taxable transportation beginning and ending in the United States are not subject to the tax. Filing 2011 taxes online For this rule, mileage awards issued by a foreign air carrier are considered to be usable only on that foreign air carrier and thus not redeemable for taxable transportation beginning and ending in the United States. Filing 2011 taxes online Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Filing 2011 taxes online Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are not subject to the tax to the extent those miles will be awarded in connection with the purchase of taxable transportation. Filing 2011 taxes online Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are subject to the tax to the extent those miles will not be awarded in connection with the purchase of taxable transportation. Filing 2011 taxes online Domestic-segment tax. Filing 2011 taxes online   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Filing 2011 taxes online However, see Rural airports, later. Filing 2011 taxes online A segment is a single takeoff and a single landing. Filing 2011 taxes online The amount of the domestic-segment tax is in the Instructions for Form 720. Filing 2011 taxes online Charter flights. Filing 2011 taxes online    If an aircraft is chartered, the domestic-segment tax for each segment of taxable transportation is figured by multiplying the tax by the number of passengers transported on the aircraft. Filing 2011 taxes online Rural airports. Filing 2011 taxes online   The domestic-segment tax does not apply to a segment to or from a rural airport. Filing 2011 taxes online An airport is a rural airport for a calendar year if fewer than 100,000 commercial passengers departed from the airport by air during the second preceding calendar year (the 100,000 passenger rule), and one of the following is true: The airport is not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year, The airport was receiving essential air service subsidies as of August 5, 1997, or The airport is not connected by paved roads to another airport. Filing 2011 taxes online   To apply the 100,000 passenger rule to any airport described in (3) above, only count commercial passengers departing from the airport by air on flight segments of at least 100 miles. Filing 2011 taxes online   An updated list of rural airports can be found on the Department of Transportation website at www. Filing 2011 taxes online dot. Filing 2011 taxes online gov and enter the phrase “Essential Air Service” in the search box. Filing 2011 taxes online Taxable transportation. Filing 2011 taxes online   Taxable transportation is transportation by air that meets either of the following tests. Filing 2011 taxes online It begins and ends either in the United States or at any place in Canada or Mexico not more than 225 miles from the nearest point on the continental United States boundary (this is the 225-mile zone). Filing 2011 taxes online It is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if it is not a part of uninterrupted international air transportation, discussed later. Filing 2011 taxes online Round trip. Filing 2011 taxes online   A round trip is considered two separate trips. Filing 2011 taxes online The first trip is from the point of departure to the destination. Filing 2011 taxes online The second trip is the return trip from that destination. Filing 2011 taxes online Uninterrupted international air transportation. Filing 2011 taxes online   This means transportation entirely by air that does not begin and end in the United States or in the 225-mile zone if there is not more than a 12-hour scheduled interval between arrival and departure at any station in the United States. Filing 2011 taxes online For a special rule that applies to military personnel, see Exemptions, later. Filing 2011 taxes online Transportation between the continental U. Filing 2011 taxes online S. Filing 2011 taxes online and Alaska or Hawaii. Filing 2011 taxes online   This transportation is partially exempt from the tax on transportation of persons by air. Filing 2011 taxes online The tax does not apply to the part of the trip between the point at which the route of transportation leaves or enters the continental United States (or a port or station in the 225-mile zone) and the point at which it enters or leaves Hawaii or Alaska. Filing 2011 taxes online Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Filing 2011 taxes online 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Filing 2011 taxes online Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Filing 2011 taxes online S. Filing 2011 taxes online airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Filing 2011 taxes online Transportation within Alaska or Hawaii. Filing 2011 taxes online   The tax on transportation of persons by air applies to the entire fare paid in the case of flights between any of the Hawaiian Islands, and between any ports or stations in the Aleutian Islands or other ports or stations elsewhere in Alaska. Filing 2011 taxes online The tax applies even though parts of the flights may be over international waters or over Canada, if no point on the direct line of transportation between the ports or stations is more than 225 miles from the United States (Hawaii or Alaska). Filing 2011 taxes online Package tours. Filing 2011 taxes online   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Filing 2011 taxes online The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Filing 2011 taxes online ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Filing 2011 taxes online Liability for tax. Filing 2011 taxes online   The person paying for taxable transportation is liable for the tax and, ordinarily, the person receiving the payment collects the tax, files the returns, and pays the tax over to the government. Filing 2011 taxes online However, if payment is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation provided for under that order must collect the tax. Filing 2011 taxes online    A travel agency that is an independent broker and sells tours on aircraft that it charters must collect the transportation tax, file the returns, and pay the tax over to the government. Filing 2011 taxes online However, a travel agency that sells tours as the agent of an airline must collect the tax and remit it to the airline for the filing of returns and for the payment of the tax over to the government. Filing 2011 taxes online An independent third party that is not under the airline's supervision or control, but is acting on behalf of, and receiving compensation from, a passenger, is not required to collect the tax and pay it to the government. Filing 2011 taxes online For more information on resellers of air transportation, see Revenue Ruling 2006-52. Filing 2011 taxes online You can find Revenue Ruling 2006-52 on page 761 of I. Filing 2011 taxes online R. Filing 2011 taxes online B. Filing 2011 taxes online 2006-43 at www. Filing 2011 taxes online irs. Filing 2011 taxes online gov/pub/irs-irbs/irb06-43. Filing 2011 taxes online pdf. Filing 2011 taxes online   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Filing 2011 taxes online But see Certain helicopter uses, later. Filing 2011 taxes online   For taxable transportation that begins and ends in the United States, the tax applies regardless of whether the payment is made in or outside the United States. Filing 2011 taxes online   If the tax is not paid when payment for the transportation is made, the air carrier providing the initial segment of the transportation that begins or ends in the United States becomes liable for the tax. Filing 2011 taxes online Exemptions. Filing 2011 taxes online   The tax on transportation of persons by air does not apply in the following situations. Filing 2011 taxes online See also Special Rules on Transportation Taxes, later. Filing 2011 taxes online Military personnel on international trips. Filing 2011 taxes online   When traveling in uniform at their own expense, United States military personnel on authorized leave are deemed to be traveling in uninterrupted international air transportation (defined earlier) even if the scheduled interval between arrival and departure at any station in the United States is actually more than 12 hours. Filing 2011 taxes online However, such personnel must buy their tickets within 12 hours after landing at the first domestic airport and accept the first available accommodation of the type called for by their tickets. Filing 2011 taxes online The trip must begin or end outside the United States and the 225-mile zone. Filing 2011 taxes online Certain helicopter uses. Filing 2011 taxes online   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Filing 2011 taxes online Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Filing 2011 taxes online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Filing 2011 taxes online Providing emergency medical transportation. Filing 2011 taxes online   However, during a use described in items (1) or (2), the tax applies if the helicopter takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Filing 2011 taxes online For item (1), treat each flight segment as a separate flight. Filing 2011 taxes online Fixed-wing aircraft uses. Filing 2011 taxes online   The tax does not apply to air transportation by fixed-wing aircraft if the fixed-wing aircraft is used for any of the following purposes. Filing 2011 taxes online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Filing 2011 taxes online Providing emergency medical transportation. Filing 2011 taxes online The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Filing 2011 taxes online   However, during a use described in item (1), the tax applies if the fixed-wing aircraft takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Filing 2011 taxes online Skydiving. Filing 2011 taxes online   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Filing 2011 taxes online Seaplanes. Filing 2011 taxes online   The tax does not apply to any air transportation by seaplane for any segment consisting of a takeoff from, and a landing on, water if the places where the takeoff and landing occur are not receiving financial assistance from the Airport and Airways Trust Fund. Filing 2011 taxes online Bonus tickets. Filing 2011 taxes online   The tax does not apply to free bonus tickets issued by an airline company to its customers who have satisfied all requirements to qualify for the bonus tickets. Filing 2011 taxes online However, the tax applies to amounts paid by customers for advance bonus tickets when customers have traveled insufficient mileage to fully qualify for the free advance bonus tickets. Filing 2011 taxes online International Air Travel Facilities A tax per person is imposed (whether in or outside the United States) for international flights that begin or end in the United States. Filing 2011 taxes online However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Filing 2011 taxes online This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Filing 2011 taxes online It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Filing 2011 taxes online See the Instructions for Form 720 for the tax rates. Filing 2011 taxes online Transportation of Property by Air A tax of 6. Filing 2011 taxes online 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Filing 2011 taxes online The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Filing 2011 taxes online The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Filing 2011 taxes online The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Filing 2011 taxes online Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Filing 2011 taxes online Exemptions. Filing 2011 taxes online   The tax on transportation of property by air does not apply in the following situations. Filing 2011 taxes online See also Special Rules on Transportation Taxes, later. Filing 2011 taxes online Cropdusting and firefighting service. Filing 2011 taxes online   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Filing 2011 taxes online Exportation. Filing 2011 taxes online    The tax does not apply to payments for transportation of property by air in the course of exportation (including to United States possessions) by continuous movement, as evidenced by the execution of Form 1363, Export Exemption Certificate. Filing 2011 taxes online See Form 1363 for more information. Filing 2011 taxes online Certain helicopter and fixed-wing air ambulance uses. Filing 2011 taxes online   The tax does not apply to amounts paid for the use of helicopters in construction to set heating and air conditioning units on roofs of buildings, to dismantle tower cranes, and to aid in construction of power lines and ski lifts. Filing 2011 taxes online   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Filing 2011 taxes online The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Filing 2011 taxes online Skydiving. Filing 2011 taxes online   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Filing 2011 taxes online Excess baggage. Filing 2011 taxes online    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Filing 2011 taxes online Surtax on fuel used in a fractional ownership program aircraft. Filing 2011 taxes online   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Filing 2011 taxes online Alaska and Hawaii. Filing 2011 taxes online   For transportation of property to and from Alaska and Hawaii, the tax in general does not apply to the portion of the transportation that is entirely outside the continental United States (or the 225-mile zone if the aircraft departs from or arrives at an airport in the 225-mile zone). Filing 2011 taxes online But the tax applies to flights between ports or stations in Alaska and the Aleutian Islands, as well as between ports or stations in Hawaii. Filing 2011 taxes online The tax applies even though parts of the flights may be over international waters or over Canada, if no point on a line drawn from where the route of transportation leaves the United States (Alaska) to where it reenters the United States (Alaska) is more than 225 miles from the United States. Filing 2011 taxes online Liability for tax. Filing 2011 taxes online   The person paying for taxable transportation is liable for the tax and, ordinarily, the person engaged in the business of transporting property by air for hire receives the payment, collects the tax, files the returns, and pays the tax over to the government. Filing 2011 taxes online   If tax is not paid when a payment is made outside the United States, the person furnishing the last segment of taxable transportation collects the tax from the person to whom the property is delivered in the United States. Filing 2011 taxes online Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Filing 2011 taxes online Aircraft used by affiliated corporations. Filing 2011 taxes online   The taxes do not apply to payments received by one member of an affiliated group of corporations from another member for services furnished in connection with the use of an aircraft. Filing 2011 taxes online However, the aircraft must be owned or leased by a member of the affiliated group and cannot be available for hire by a nonmember of the affiliated group. Filing 2011 taxes online Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Filing 2011 taxes online   For this rule, an affiliated group of corporations is any group of corporations connected with a common parent corporation through 80% or more of stock ownership. Filing 2011 taxes online Small aircraft. Filing 2011 taxes online   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Filing 2011 taxes online However, the taxes do apply if the aircraft is operated on an established line. Filing 2011 taxes online “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Filing 2011 taxes online However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Filing 2011 taxes online   Consider an aircraft to be operated on an established line if it is operated on a charter basis between two cities also served by that carrier on a regularly scheduled basis. Filing 2011 taxes online   Also, the taxes apply if the aircraft is jet-powered, regardless of its maximum certificated takeoff weight or whether or not it is operated on an established line. Filing 2011 taxes online Mixed load of persons and property. Filing 2011 taxes online   If a single amount is paid for air transportation of persons and property, the payment must be allocated between the amount subject to the tax on transportation of persons and the amount subject to the tax on transportation of property. Filing 2011 taxes online The allocation must be reasonable and supported by adequate records. Filing 2011 taxes online Credits or refunds. Filing 2011 taxes online   If tax is collected and paid over for air transportation that is not taxable air transportation, the collector may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Filing 2011 taxes online Alternatively, the person who paid the tax may claim a refund. Filing 2011 taxes online For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Filing 2011 taxes online Prev  Up  Next   Home   More Online Publications
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LP 68 Frequently Asked Questions (FAQs)

What is the notice telling me?

We have released the Notice of Levy sent to you previously regarding the taxpayer named in the letter.

What do I have to do?

You are no longer required to turn over any money, property, or rights to property belonging to this taxpayer.

How much time do I have?

The levy release is effective immediately upon receipt by you. No other action is required on your part.

Who should I contact?

There is no need to contact us regarding the release. You may inform the taxpayer that you received the release of levy.

Page Last Reviewed or Updated: 30-Jan-2014

The Filing 2011 Taxes Online

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