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Free Federal Tax Return

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Free Federal Tax Return

Free federal tax return 1. Free federal tax return   Nonresident Alien or Resident Alien? Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Nonresident Aliens Resident AliensGreen Card Test Substantial Presence Test Effect of Tax Treaties Dual-Status AliensFirst Year of Residency Choosing Resident Alien Status Last Year of Residency Nonresident Spouse Treated as a ResidentHow To Make the Choice Aliens From American Samoa or Puerto Rico Introduction You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. Free federal tax return If you are both a nonresident and resident in the same year, you have a dual status. Free federal tax return Dual status is explained later. Free federal tax return Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. Free federal tax return Topics - This chapter discusses: How to determine if you are a nonresident, resident, or dual-status alien, and How to treat a nonresident spouse as a resident alien. Free federal tax return Useful Items - You may want to see: Form (and Instructions) 1040 U. Free federal tax return S. Free federal tax return Individual Income Tax Return 1040A U. Free federal tax return S. Free federal tax return Individual Income Tax Return 1040NR U. Free federal tax return S. Free federal tax return Nonresident Alien Income Tax Return 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 8840 Closer Connection Exception Statement for Aliens 8843 Statement for Exempt Individuals and Individuals With a Medical Condition See chapter 12 for information about getting these forms. Free federal tax return Nonresident Aliens If you are an alien (not a U. Free federal tax return S. Free federal tax return citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. Free federal tax return Resident Aliens You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2013 (January 1–December 31). Free federal tax return Even if you do not meet either of these tests, you may be able to choose to be treated as a U. Free federal tax return S. Free federal tax return resident for part of the year. Free federal tax return See First-Year Choice under Dual-Status Aliens, later. Free federal tax return Green Card Test You are a resident for tax purposes if you are a lawful permanent resident of the United States at any time during calendar year 2013. Free federal tax return (However, see Dual-Status Aliens , later. Free federal tax return ) This is known as the “green card” test. Free federal tax return You are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. Free federal tax return You generally have this status if the U. Free federal tax return S. Free federal tax return Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. Free federal tax return ” You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned. Free federal tax return Resident status taken away. Free federal tax return   Resident status is considered to have been taken away from you if the U. Free federal tax return S. Free federal tax return government issues you a final administrative or judicial order of exclusion or deportation. Free federal tax return A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. Free federal tax return Resident status abandoned. Free federal tax return   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. Free federal tax return S. Free federal tax return consular officer. Free federal tax return    If you initiate the determination, your resident status is considered to be abandoned when you file either of the following with the USCIS or U. Free federal tax return S. Free federal tax return consular officer. Free federal tax return Your application for abandonment. Free federal tax return Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. Free federal tax return You must file the letter by certified mail, return receipt requested. Free federal tax return You must keep a copy of the letter and proof that it was mailed and received. Free federal tax return    Until you have proof your letter was received, you remain a resident alien for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than ten years old or because you have been absent from the United States for a period of time. Free federal tax return   If the USCIS or U. Free federal tax return S. Free federal tax return consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. Free federal tax return If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Free federal tax return   Under U. Free federal tax return S. Free federal tax return immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Free federal tax return    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Free federal tax return See Expatriation Tax in chapter 4. Free federal tax return Termination of residency after June 3, 2004, and before June 17, 2008. Free federal tax return   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. Free federal tax return S. Free federal tax return resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. Free federal tax return Termination of residency after June 16, 2008. Free federal tax return   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Free federal tax return Substantial Presence Test You will be considered a U. Free federal tax return S. Free federal tax return resident for tax purposes if you meet the substantial presence test for calendar year 2013. Free federal tax return To meet this test, you must be physically present in the United States on at least: 31 days during 2013, and 183 days during the 3-year period that includes 2013, 2012, and 2011, counting: All the days you were present in 2013, and 1/3 of the days you were present in 2012, and 1/6 of the days you were present in 2011. Free federal tax return Example. Free federal tax return You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Free federal tax return To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Free federal tax return Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Free federal tax return The term United States includes the following areas. Free federal tax return All 50 states and the District of Columbia. Free federal tax return The territorial waters of the United States. Free federal tax return The seabed and subsoil of those submarine areas that are adjacent to U. Free federal tax return S. Free federal tax return territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. Free federal tax return The term does not include U. Free federal tax return S. Free federal tax return possessions and territories or U. Free federal tax return S. Free federal tax return airspace. Free federal tax return Days of Presence in the United States You are treated as present in the United States on any day you are physically present in the country at any time during the day. Free federal tax return However, there are exceptions to this rule. Free federal tax return Do not count the following as days of presence in the United States for the substantial presence test. Free federal tax return Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Free federal tax return Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Free federal tax return Days you are in the United States as a crew member of a foreign vessel. Free federal tax return Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. Free federal tax return Days you are an exempt individual. Free federal tax return The specific rules that apply to each of these categories are discussed next. Free federal tax return Regular commuters from Canada or Mexico. Free federal tax return   Do not count the days on which you commute to work in the United States from your residence in Canada or Mexico if you regularly commute from Canada or Mexico. Free federal tax return You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period. Free federal tax return   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. Free federal tax return “Workdays” are the days on which you work in the United States or Canada or Mexico. Free federal tax return “Working period” means the period beginning with the first day in the current year on which you are physically present in the United States to work and ending on the last day in the current year on which you are physically present in the United States to work. Free federal tax return If your work requires you to be present in the United States only on a seasonal or cyclical basis, your working period begins on the first day of the season or cycle on which you are present in the United States to work and ends on the last day of the season or cycle on which you are present in the United States to work. Free federal tax return You can have more than one working period in a calendar year, and your working period can begin in one calendar year and end in the following calendar year. Free federal tax return Example. Free federal tax return Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. Free federal tax return She was assigned to her firm's office in the United States from February 1 through June 1. Free federal tax return On June 2, she resumed her employment in Mexico. Free federal tax return On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. Free federal tax return S. Free federal tax return office. Free federal tax return She returned to her home in Mexico on each of those evenings. Free federal tax return On 7 days, she worked in her firm's Mexico office. Free federal tax return For purposes of the substantial presence test, Maria does not count the days she commuted to work in the United States because those days equal more than 75% of the workdays during the working period (69 workdays in the United States divided by 76 workdays in the working period equals 90. Free federal tax return 8%). Free federal tax return Days in transit. Free federal tax return   Do not count the days you are in the United States for less than 24 hours and you are in transit between two places outside the United States. Free federal tax return You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. Free federal tax return For example, if you travel between airports in the United States to change planes en route to your foreign destination, you are considered to be in transit. Free federal tax return However, you are not considered to be in transit if you attend a business meeting while in the United States. Free federal tax return This is true even if the meeting is held at the airport. Free federal tax return Crew members. Free federal tax return   Do not count the days you are temporarily present in the United States as a regular crew member of a foreign vessel (boat or ship) engaged in transportation between the United States and a foreign country or a U. Free federal tax return S. Free federal tax return possession. Free federal tax return However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. Free federal tax return Medical condition. Free federal tax return   Do not count the days you intended to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. Free federal tax return Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Free federal tax return For example, you may be able to establish that you intended to leave if your purpose for visiting the United States could be accomplished during a period that is not long enough to qualify you for the substantial presence test. Free federal tax return However, if you need an extended period of time to accomplish the purpose of your visit and that period would qualify you for the substantial presence test, you would not be able to establish an intent to leave the United States before the end of that extended period. Free federal tax return   In the case of an individual who is judged mentally incompetent, proof of intent to leave the United States can be determined by analyzing the individual's pattern of behavior before he or she was judged mentally incompetent. Free federal tax return   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. Free federal tax return See Form 8843 , later. Free federal tax return   You cannot exclude any days of presence in the United States under the following circumstances. Free federal tax return You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave. Free federal tax return You returned to the United States for treatment of a medical condition that arose during a prior stay. Free federal tax return The condition existed before your arrival in the United States and you were aware of the condition. Free federal tax return It does not matter whether you needed treatment for the condition when you entered the United States. Free federal tax return Exempt individual. Free federal tax return   Do not count days for which you are an exempt individual. Free federal tax return The term “exempt individual” does not refer to someone exempt from U. Free federal tax return S. Free federal tax return tax, but to anyone in the following categories. Free federal tax return An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. Free federal tax return A teacher or trainee temporarily present in the United States under a “J” or “Q” visa, who substantially complies with the requirements of the visa. Free federal tax return A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. Free federal tax return A professional athlete temporarily in the United States to compete in a charitable sports event. Free federal tax return   The specific rules for each of these four categories (including any rules on the length of time you will be an exempt individual) are discussed next. Free federal tax return Foreign government-related individuals. Free federal tax return   A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States: As a full-time employee of an international organization, By reason of diplomatic status, or By reason of a visa (other than a visa that grants lawful permanent residence) that the Secretary of the Treasury determines represents full-time diplomatic or consular status. Free federal tax return Note. Free federal tax return You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. Free federal tax return    An international organization is any public international organization that the President of the United States has designated by Executive Order as being entitled to the privileges, exemptions, and immunities provided for in the International Organizations Act. Free federal tax return An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. Free federal tax return   An individual is considered to have full-time diplomatic or consular status if he or she: Has been accredited by a foreign government that is recognized by the United States, Intends to engage primarily in official activities for that foreign government while in the United States, and Has been recognized by the President, Secretary of State, or a consular officer as being entitled to that status. Free federal tax return Note. Free federal tax return If you are present in the United States under an “A” or “G” visa you are considered a foreign government-related individual (with full-time diplomatic or consular status). Free federal tax return None of your days count for purposes of the substantial presence test. Free federal tax return   Members of the immediate family include the individual's spouse and unmarried children (whether by blood or adoption) but only if the spouse's or unmarried children's visa statuses are derived from and dependent on the exempt individual's visa classification. Free federal tax return Unmarried children are included only if they: Are under 21 years of age, Reside regularly in the exempt individual's household, and Are not members of another household. Free federal tax return Teachers and trainees. Free federal tax return   A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a “J” or “Q” visa and substantially complies with the requirements of that visa. Free federal tax return You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Free federal tax return S. Free federal tax return immigration laws and could result in the loss of your visa status. Free federal tax return   Also included are immediate family members of exempt teachers and trainees. Free federal tax return See the definition of immediate family, earlier, under Foreign government-related individuals . Free federal tax return   You will not be an exempt individual as a teacher or trainee in 2013 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. Free federal tax return However, you will be an exempt individual if all of the following conditions are met. Free federal tax return You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years, A foreign employer paid all of your compensation during 2013, and A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee. Free federal tax return A foreign employer includes an office or place of business of an American entity in a foreign country or a U. Free federal tax return S. Free federal tax return possession. Free federal tax return   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. Free federal tax return See Form 8843 , later. Free federal tax return Example. Free federal tax return Carla was temporarily in the United States during the year as a teacher on a “J” visa. Free federal tax return Her compensation for the year was paid by a foreign employer. Free federal tax return Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. Free federal tax return She will not be considered an exempt individual for the current year because she was exempt as a teacher for at least 2 of the past 6 years. Free federal tax return If her compensation for the past 2 years had been paid by a foreign employer, she would be an exempt individual for the current year. Free federal tax return Students. Free federal tax return   A student is any individual who is temporarily in the United States on an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of that visa. Free federal tax return You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Free federal tax return S. Free federal tax return immigration laws and could result in the loss of your visa status. Free federal tax return   Also included are immediate family members of exempt students. Free federal tax return See the definition of immediate family, earlier, under Foreign government-related individuals . Free federal tax return   You will not be an exempt individual as a student in 2013 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements. Free federal tax return You establish that you do not intend to reside permanently in the United States. Free federal tax return You have substantially complied with the requirements of your visa. Free federal tax return The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to, the following. Free federal tax return Whether you have maintained a closer connection to a foreign country (discussed later). Free federal tax return Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country . Free federal tax return   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. Free federal tax return See Form 8843 , later. Free federal tax return Professional athletes. Free federal tax return   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. Free federal tax return A charitable sports event is one that meets the following conditions. Free federal tax return The main purpose is to benefit a qualified charitable organization. Free federal tax return The entire net proceeds go to charity. Free federal tax return Volunteers perform substantially all the work. Free federal tax return   In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in a sports event. Free federal tax return You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. Free federal tax return   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. Free federal tax return See Form 8843 , next. Free federal tax return Form 8843. Free federal tax return   If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully completed Form 8843. Free federal tax return You were unable to leave the United States as planned because of a medical condition or problem. Free federal tax return You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. Free federal tax return You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. Free federal tax return You were a professional athlete competing in a charitable sports event. Free federal tax return Attach Form 8843 to your 2013 income tax return. Free federal tax return If you do not have to file a return, send Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. Free federal tax return The due date for filing is discussed in chapter 7. Free federal tax return If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete or because of a medical condition that arose while you were in the United States. Free federal tax return This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. Free federal tax return Closer Connection to a Foreign Country Even if you meet the substantial presence test, you can be treated as a nonresident alien if you: Are present in the United States for less than 183 days during the year, Maintain a tax home in a foreign country during the year, and Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next). Free federal tax return Closer connection to two foreign countries. Free federal tax return   You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions. Free federal tax return You maintained a tax home beginning on the first day of the year in one foreign country. Free federal tax return You changed your tax home during the year to a second foreign country. Free federal tax return You continued to maintain your tax home in the second foreign country for the rest of the year. Free federal tax return You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country. Free federal tax return You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country. Free federal tax return Tax home. Free federal tax return   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Free federal tax return Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Free federal tax return If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. Free federal tax return If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Free federal tax return   For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year, and must be located in the same foreign country to which you are claiming to have a closer connection. Free federal tax return Foreign country. Free federal tax return   In determining whether you have a closer connection to a foreign country, the term “foreign country” means: Any territory under the sovereignty of the United Nations or a government other than that of the United States, The territorial waters of the foreign country (determined under U. Free federal tax return S. Free federal tax return law), The seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights under international law to explore and exploit natural resources, and Possessions and territories of the United States. Free federal tax return Establishing a closer connection. Free federal tax return   You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. Free federal tax return In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following. Free federal tax return The country of residence you designate on forms and documents. Free federal tax return The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. Free federal tax return The location of: Your permanent home, Your family, Your personal belongings, such as cars, furniture, clothing, and jewelry, Your current social, political, cultural, professional, or religious affiliations, Your business activities (other than those that constitute your tax home), The jurisdiction in which you hold a driver's license, The jurisdiction in which you vote, and Charitable organizations to which you contribute. Free federal tax return It does not matter whether your permanent home is a house, an apartment, or a furnished room. Free federal tax return It also does not matter whether you rent or own it. Free federal tax return It is important, however, that your home be available at all times, continuously, and not solely for short stays. Free federal tax return When you cannot have a closer connection. Free federal tax return   You cannot claim you have a closer connection to a foreign country if either of the following applies: You personally applied, or took other steps during the year, to change your status to that of a permanent resident, or You had an application pending for adjustment of status during the current year. Free federal tax return Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. Free federal tax return Form I-508, Waiver of Rights, Privileges, Exemptions and Immunities Form I-485, Application to Register Permanent Residence or Adjust Status Form I-130, Petition for Alien Relative, on your behalf Form I-140, Immigrant Petition for Alien Worker, on your behalf Form ETA-750, Application for Alien Employment Certification, on your behalf Form DS-230, Application for Immigrant Visa and Alien Registration Form 8840. Free federal tax return   You must attach a fully completed Form 8840 to your income tax return to claim you have a closer connection to a foreign country or countries. Free federal tax return   If you do not have to file a return, send the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. Free federal tax return The due date for filing is discussed later in chapter 7. Free federal tax return   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. Free federal tax return This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. Free federal tax return Effect of Tax Treaties The rules given here to determine if you are a U. Free federal tax return S. Free federal tax return resident do not override tax treaty definitions of residency. Free federal tax return If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. Free federal tax return A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Free federal tax return The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). Free federal tax return If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U. Free federal tax return S. Free federal tax return income tax. Free federal tax return For purposes other than figuring your tax, you will be treated as a U. Free federal tax return S. Free federal tax return resident. Free federal tax return For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . Free federal tax return Information to be reported. Free federal tax return   If you are a dual-resident taxpayer and you claim treaty benefits, you must file a return by the due date (including extensions) using Form 1040NR or Form 1040NR-EZ, and compute your tax as a nonresident alien. Free federal tax return You must also attach a fully completed Form 8833 if you determine your residency under a tax treaty and receive payments or income items totaling more than $100,000. Free federal tax return You may also have to attach Form 8938 (discussed in chapter 7). Free federal tax return See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. Free federal tax return Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. Free federal tax return This usually occurs in the year you arrive in or depart from the United States. Free federal tax return Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. Free federal tax return First Year of Residency If you are a U. Free federal tax return S. Free federal tax return resident for the calendar year, but you were not a U. Free federal tax return S. Free federal tax return resident at any time during the preceding calendar year, you are a U. Free federal tax return S. Free federal tax return resident only for the part of the calendar year that begins on the residency starting date. Free federal tax return You are a nonresident alien for the part of the year before that date. Free federal tax return Residency starting date under substantial presence test. Free federal tax return   If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. Free federal tax return However, you do not have to count up to 10 days of actual presence in the United States if on those days you establish that: You had a closer connection to a foreign country than to the United States, and Your tax home was in that foreign country. Free federal tax return See Closer Connection to a Foreign Country , earlier. Free federal tax return   In determining whether you can exclude up to 10 days, the following rules apply. Free federal tax return You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. Free federal tax return You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Free federal tax return Although you can exclude up to 10 days of presence in determining your residency starting date, you must include those days when determining whether you meet the substantial presence test. Free federal tax return Example. Free federal tax return Ivan Ivanovich is a citizen of Russia. Free federal tax return He came to the United States for the first time on January 6, 2013, to attend a business meeting and returned to Russia on January 10, 2013. Free federal tax return His tax home remained in Russia. Free federal tax return On March 1, 2013, he moved to the United States and resided here for the rest of the year. Free federal tax return Ivan is able to establish a closer connection to Russia for the period January 6–10. Free federal tax return Thus, his residency starting date is March 1. Free federal tax return Statement required to exclude up to 10 days of presence. Free federal tax return   You must file a statement with the IRS if you are excluding up to 10 days of presence in the United States for purposes of your residency starting date. Free federal tax return You must sign and date this statement and include a declaration that it is made under penalties of perjury. Free federal tax return The statement must contain the following information (as applicable). Free federal tax return Your name, address, U. Free federal tax return S. Free federal tax return taxpayer identification number (if any), and U. Free federal tax return S. Free federal tax return visa number (if any). Free federal tax return Your passport number and the name of the country that issued your passport. Free federal tax return The tax year for which the statement applies. Free federal tax return The first day that you were present in the United States during the year. Free federal tax return The dates of the days you are excluding in figuring your first day of residency. Free federal tax return Sufficient facts to establish that you have maintained your tax home in and a closer connection to a foreign country during the period you are excluding. Free federal tax return   Attach the required statement to your income tax return. Free federal tax return If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. Free federal tax return The due date for filing is discussed in chapter 7. Free federal tax return   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. Free federal tax return Therefore, your first day of residency will be the first day you are present in the United States. Free federal tax return This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. Free federal tax return Residency starting date under green card test. Free federal tax return   If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident. Free federal tax return   If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. Free federal tax return Residency during the preceding year. Free federal tax return   If you were a U. Free federal tax return S. Free federal tax return resident during any part of the preceding calendar year and you are a U. Free federal tax return S. Free federal tax return resident for any part of the current year, you will be considered a U. Free federal tax return S. Free federal tax return resident at the beginning of the current year. Free federal tax return This applies whether you are a resident under the substantial presence test or green card test. Free federal tax return Example. Free federal tax return Robert Bach is a citizen of Switzerland. Free federal tax return He came to the United States as a U. Free federal tax return S. Free federal tax return resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. Free federal tax return Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. Free federal tax return In calendar year 2013, Robert's U. Free federal tax return S. Free federal tax return residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. Free federal tax return First-Year Choice If you do not meet either the green card test or the substantial presence test for 2012 or 2013 and you did not choose to be treated as a resident for part of 2012, but you meet the substantial presence test for 2014, you can choose to be treated as a U. Free federal tax return S. Free federal tax return resident for part of 2013. Free federal tax return To make this choice, you must: Be present in the United States for at least 31 days in a row in 2013, and Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2013. Free federal tax return For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States. Free federal tax return When counting the days of presence in (1) and (2) above, do not count the days you were in the United States under any of the exceptions discussed earlier under Days of Presence in the United States. Free federal tax return If you make the first-year choice, your residency starting date for 2013 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. Free federal tax return You are treated as a U. Free federal tax return S. Free federal tax return resident for the rest of the year. Free federal tax return If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. Free federal tax return If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period. Free federal tax return Note. Free federal tax return You do not have to be married to make this choice. Free federal tax return Example 1. Free federal tax return Juan DaSilva is a citizen of the Philippines. Free federal tax return He came to the United States for the first time on November 1, 2013, and was here on 31 consecutive days (from November 1 through December 1, 2013). Free federal tax return Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. Free federal tax return He stayed in the United States for the rest of the year. Free federal tax return During 2014, Juan was a resident of the United States under the substantial presence test. Free federal tax return Juan can make the first-year choice for 2013 because he was in the United States in 2013 for a period of 31 days in a row (November 1 through December 1) and for at least 75% of the days following (and including) the first day of his 31-day period (46 total days of presence in the United States divided by 61 days in the period from November 1 through December 31 equals 75. Free federal tax return 4%). Free federal tax return If Juan makes the first-year choice, his residency starting date will be November 1, 2013. Free federal tax return Example 2. Free federal tax return The facts are the same as in Example 1, except that Juan was also absent from the United States on December 24, 25, 29, 30, and 31. Free federal tax return He can make the first-year choice for 2013 because up to 5 days of absence are considered days of presence for purposes of the 75% requirement. Free federal tax return Statement required to make the first-year choice for 2013. Free federal tax return   You must attach a statement to Form 1040 to make the first-year choice for 2013. Free federal tax return The statement must contain your name and address and specify the following. Free federal tax return That you are making the first-year choice for 2013. Free federal tax return That you were not a resident in 2012. Free federal tax return That you are a resident under the substantial presence test in 2014. Free federal tax return The number of days of presence in the United States during 2014. Free federal tax return The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. Free federal tax return The date or dates of absence from the United States during 2013 that you are treating as days of presence. Free federal tax return You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. Free federal tax return If you have not met the test for 2014 as of April 15, 2014, you can request an extension of time for filing your 2013 Form 1040 until a reasonable period after you have met that test. Free federal tax return To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. Free federal tax return S. Free federal tax return Individual Income Tax Return. Free federal tax return You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. Free federal tax return You should pay with this extension the amount of tax you expect to owe for 2013 figured as if you were a nonresident alien the entire year. Free federal tax return You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Free federal tax return Enter the tax on Form 4868. Free federal tax return If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment. Free federal tax return   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. Free federal tax return   If you do not follow the procedures discussed here for making the first-year choice, you will be treated as a nonresident alien for all of 2013. Free federal tax return However, this does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing procedures and significant steps to comply with the procedures. Free federal tax return Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. Free federal tax return S. Free federal tax return resident for the entire year if all of the following apply. Free federal tax return You were a nonresident alien at the beginning of the year. Free federal tax return You are a resident alien or U. Free federal tax return S. Free federal tax return citizen at the end of the year. Free federal tax return You are married to a U. Free federal tax return S. Free federal tax return citizen or resident alien at the end of the year. Free federal tax return Your spouse joins you in making the choice. Free federal tax return This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. Free federal tax return Note. Free federal tax return If you are single at the end of the year, you cannot make this choice. Free federal tax return If you make this choice, the following rules apply. Free federal tax return You and your spouse are treated as U. Free federal tax return S. Free federal tax return residents for the entire year for income tax purposes. Free federal tax return You and your spouse are taxed on worldwide income. Free federal tax return You and your spouse must file a joint return for the year of the choice. Free federal tax return Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. Free federal tax return The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Free federal tax return Note. Free federal tax return A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U. Free federal tax return S. Free federal tax return citizen or resident. Free federal tax return See Nonresident Spouse Treated as a Resident , later. Free federal tax return If you previously made that choice and it is still in effect, you do not need to make the choice explained here. Free federal tax return Making the choice. Free federal tax return   You should attach a statement signed by both spouses to your joint return for the year of the choice. Free federal tax return The statement must contain the following information. Free federal tax return A declaration that you both qualify to make the choice and that you choose to be treated as U. Free federal tax return S. Free federal tax return residents for the entire tax year. Free federal tax return The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. Free federal tax return (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. Free federal tax return )   You generally make this choice when you file your joint return. Free federal tax return However, you also can make the choice by filing Form 1040X, Amended U. Free federal tax return S. Free federal tax return Individual Income Tax Return. Free federal tax return Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Free federal tax return If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. Free federal tax return   You generally must file the amended joint return within 3 years from the date you filed your original U. Free federal tax return S. Free federal tax return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Free federal tax return Last Year of Residency If you were a U. Free federal tax return S. Free federal tax return resident in 2013 but are not a U. Free federal tax return S. Free federal tax return resident during any part of 2014, you cease to be a U. Free federal tax return S. Free federal tax return resident on your residency termination date. Free federal tax return Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. Free federal tax return Earlier residency termination date. Free federal tax return   You may qualify for a residency termination date that is earlier than December 31. Free federal tax return This date is: The last day in 2013 that you are physically present in the United States, if you met the substantial presence test, The first day in 2013 that you are no longer a lawful permanent resident of the United States, if you met the green card test, or The later of (1) or (2), if you met both tests. Free federal tax return You can use this date only if, for the remainder of 2013, your tax home was in a foreign country and you had a closer connection to that foreign country. Free federal tax return See Closer Connection to a Foreign Country , earlier. Free federal tax return    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Free federal tax return See Expatriation Tax in chapter 4. Free federal tax return Termination of residency. Free federal tax return   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Free federal tax return De minimis presence. Free federal tax return   If you are a U. Free federal tax return S. Free federal tax return resident because of the substantial presence test and you qualify to use the earlier residency termination date, you can exclude up to 10 days of actual presence in the United States in determining your residency termination date. Free federal tax return In determining whether you can exclude up to 10 days, the following rules apply. Free federal tax return You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. Free federal tax return You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Free federal tax return Although you can exclude up to 10 days of presence in determining your residency termination date, you must include those days when determining whether you meet the substantial presence test. Free federal tax return Example. Free federal tax return Lola Bovary is a citizen of Malta. Free federal tax return She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. Free federal tax return On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. Free federal tax return She is able to establish a closer connection to Malta for the period December 12–16. Free federal tax return Lola is not a U. Free federal tax return S. Free federal tax return resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. Free federal tax return Lola is a U. Free federal tax return S. Free federal tax return resident under the substantial presence test for 2013 because she was present in the United States for 183 days (178 days for the period March 1 to August 25 plus 5 days in December). Free federal tax return Lola's residency termination date is August 25, 2013. Free federal tax return Residency during the next year. Free federal tax return   If you are a U. Free federal tax return S. Free federal tax return resident during any part of 2014 and you are a resident during any part of 2013, you will be treated as a resident through the end of 2013. Free federal tax return This applies whether you have a closer connection to a foreign country than the United States during 2013, and whether you are a resident under the substantial presence test or green card test. Free federal tax return Statement required to establish your residency termination date. Free federal tax return   You must file a statement with the IRS to establish your residency termination date. Free federal tax return You must sign and date this statement and include a declaration that it is made under penalties of perjury. Free federal tax return The statement must contain the following information (as applicable). Free federal tax return Your name, address, U. Free federal tax return S. Free federal tax return taxpayer identification number (if any), and U. Free federal tax return S. Free federal tax return visa number (if any). Free federal tax return Your passport number and the name of the country that issued your passport. Free federal tax return The tax year for which the statement applies. Free federal tax return The last day that you were present in the United States during the year. Free federal tax return Sufficient facts to establish that you have maintained your tax home in, and that you have a closer connection to, a foreign country following your last day of presence in the United States during the year or following the abandonment or rescission of your status as a lawful permanent resident during the year. Free federal tax return The date that your status as a lawful permanent resident was abandoned or rescinded. Free federal tax return Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. Free federal tax return If you can exclude days under the de minimis presence rule, discussed earlier, include the dates of the days you are excluding and sufficient facts to establish that you have maintained your tax home in and that you have a closer connection to a foreign country during the period you are excluding. Free federal tax return   Attach the required statement to your income tax return. Free federal tax return If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. Free federal tax return The due date for filing is discussed in chapter 7. Free federal tax return   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. Free federal tax return This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. Free federal tax return Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Free federal tax return S. Free federal tax return citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. Free federal tax return S. Free federal tax return resident. Free federal tax return This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year. Free federal tax return If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Free federal tax return Neither you nor your spouse can claim under any tax treaty not to be a U. Free federal tax return S. Free federal tax return resident. Free federal tax return You are both taxed on worldwide income. Free federal tax return You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. Free federal tax return If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Free federal tax return Example. Free federal tax return Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. Free federal tax return In June, Bob became a resident alien and remained a resident for the rest of the year. Free federal tax return Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Free federal tax return Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years. Free federal tax return How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Free federal tax return It should contain the following information. Free federal tax return A declaration that one spouse was a nonresident alien and the other spouse a U. Free federal tax return S. Free federal tax return citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. Free federal tax return S. Free federal tax return residents for the entire tax year. Free federal tax return The name, address, and identification number of each spouse. Free federal tax return (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Free federal tax return ) Amended return. Free federal tax return   You generally make this choice when you file your joint return. Free federal tax return However, you can also make the choice by filing a joint amended return on Form 1040X. Free federal tax return Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Free federal tax return If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. Free federal tax return   You generally must file the amended joint return within 3 years from the date you filed your original U. Free federal tax return S. Free federal tax return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Free federal tax return Suspending the Choice The choice to be treated as a resident alien is suspended for any tax year (after the tax year you made the choice) if neither spouse is a U. Free federal tax return S. Free federal tax return citizen or resident alien at any time during the tax year. Free federal tax return This means each spouse must file a separate return as a nonresident alien for that year if either meets the filing requirements for nonresident aliens discussed in chapter 7. Free federal tax return Example. Free federal tax return Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Free federal tax return They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. Free federal tax return On January 10, 2012, Dick became a nonresident alien. Free federal tax return Judy had remained a nonresident alien throughout the period. Free federal tax return Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. Free federal tax return However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. Free federal tax return If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. Free federal tax return If Dick becomes a resident alien again in 2014, their choice is no longer suspended. Free federal tax return Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier under Suspending the Choice ) or ended in one of the following ways. Free federal tax return If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. Free federal tax return Revocation. Free federal tax return Either spouse can revoke the choice for any tax year, provided he or she makes the revocation by the due date for filing the tax return for that tax year. Free federal tax return The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Free federal tax return The statement must include the name, address, and identification number of each spouse. Free federal tax return (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. Free federal tax return ) The statement also must include a list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Free federal tax return File the statement as follows. Free federal tax return If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. Free federal tax return If the spouse revoking the choice does not have to file a return, but does file a return (for example, to obtain a refund), attach the statement to the return. Free federal tax return If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where you filed the last joint return. Free federal tax return Death. Free federal tax return The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. Free federal tax return However, if the surviving spouse is a U. Free federal tax return S. Free federal tax return citizen or resident and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Free federal tax return If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Free federal tax return Legal separation. Free federal tax return A legal separation under a decree of divorce or separate maintenance ends the choice as of the beginning of the tax year in which the legal separation occurs. Free federal tax return Inadequate records. Free federal tax return The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Free federal tax return Aliens From American Samoa or Puerto Rico If you are a nonresident alien in the United States and a bona fide resident of American Samoa or Puerto Rico during the entire tax year, you are taxed, with certain exceptions, according to the rules for resident aliens of the United States. Free federal tax return For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. Free federal tax return If you are a nonresident alien from American Samoa or Puerto Rico who does not qualify as a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you are taxed as a nonresident alien. Free federal tax return Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. Free federal tax return Prev  Up  Next   Home   More Online Publications
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SOI Bulletin (Publication 1136)

Index of SOI Bulletin Articles, by Topic

Articles and Data Releases by Year and Season

2014 Winter Spring    
2013 Winter Spring Summer Fall
2012 Winter Spring Summer Fall
2011 Winter Spring Summer Fall
2010 Winter Spring Summer Fall
2009 Winter Spring Summer Fall
2008 Winter Spring Summer Fall
2007 Winter Spring Summer Fall
2006 Winter Spring Summer Fall
2005 Winter Spring Summer Fall
2004 Winter Spring Summer Fall
2003 Winter Spring Summer Fall
2002 Winter Spring Summer Fall
2001 Winter Spring Summer Fall
2000 Winter Spring Summer Fall
1999 Winter Spring Summer Fall
1998 Winter Spring Summer Fall
1997 Winter Spring Summer Fall
1996 Winter Spring Summer Fall
1995 Winter Spring Summer Fall
1994 Winter Spring Summer Fall
1993 Winter Spring Summer Fall
1992 Winter Spring Summer Fall
1991 Winter Spring Summer Fall
1990 Winter Spring Summer Fall
1989 Winter Spring Summer Fall
1988 Winter Spring Summer Fall
1987 Winter Spring Summer Fall
1986 Winter Spring Summer Fall
1985 Winter Spring Summer Fall
1984 Winter Spring Summer Fall
1983 Winter Spring Summer Fall
1982 Winter Spring Summer Fall
1981 Winter Spring Summer Fall

Historical Tables and Appendix

Tables: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 (expanded version), 13 (expanded version), 14a, 14b, 15, 16 (expanded version), 17, 18, 19 , 20, 21, 22a, 22b, 23, 24.

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The Free Federal Tax Return

Free federal tax return Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Free federal tax return Tax questions. Free federal tax return Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. Free federal tax return A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Free federal tax return It also includes plantations, ranches, ranges, and orchards. Free federal tax return This publication explains how the federal tax laws apply to farming. Free federal tax return Use this publication as a guide to figure your taxes and complete your farm tax return. Free federal tax return If you need more information on a subject, get the specific IRS tax publication covering that subject. Free federal tax return We refer to many of these free publications throughout this publication. Free federal tax return See chapter 16 for information on ordering these publications. Free federal tax return The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. Free federal tax return However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Free federal tax return This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. Free federal tax return Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. Free federal tax return The IRS Mission. Free federal tax return   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Free federal tax return Comments and suggestions. Free federal tax return   We welcome your comments about this publication and your suggestions for future editions. Free federal tax return   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Free federal tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free federal tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free federal tax return   You can email us at taxforms@irs. Free federal tax return gov. Free federal tax return Please put “Publications Comment” on the subject line. Free federal tax return You can also send us comments from www. Free federal tax return irs. Free federal tax return gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. Free federal tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free federal tax return Ordering forms and publications. Free federal tax return   Visit www. Free federal tax return irs. Free federal tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free federal tax return Internal Revenue Service 1201 N. Free federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free federal tax return   If you have a tax question, check the information available on IRS. Free federal tax return gov or call 1-800-829-1040. Free federal tax return We cannot answer tax questions sent to either of the above addresses. Free federal tax return Comments on IRS enforcement actions. Free federal tax return   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. Free federal tax return The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. Free federal tax return If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. Free federal tax return S. Free federal tax return Small Business Administration 409 3rd Street, S. Free federal tax return W. Free federal tax return  Washington, DC 20416 Send an email to ombudsman@sba. Free federal tax return gov, or Download the appraisal form at  www. Free federal tax return sba. Free federal tax return gov/ombudsman. Free federal tax return Treasury Inspector General for Tax Administration. Free federal tax return   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). Free federal tax return You can remain anonymous. Free federal tax return Farm tax classes. Free federal tax return   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. Free federal tax return Contact your county extension office for more information. Free federal tax return Rural tax education website. Free federal tax return   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. Free federal tax return The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. Free federal tax return Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. Free federal tax return You can visit the website at www. Free federal tax return ruraltax. Free federal tax return org. Free federal tax return Future Developments The IRS has created a page on IRS. Free federal tax return gov for information about Publication 225, at  www. Free federal tax return irs. Free federal tax return gov/pub225. Free federal tax return Information about recent developments affecting Publication 225 will be posted on that page. Free federal tax return What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. Free federal tax return They are discussed in more detail throughout the publication. Free federal tax return Standard mileage rate. Free federal tax return  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Free federal tax return 5 cents. Free federal tax return See chapter 4. Free federal tax return Simplified method for business use of home deduction. Free federal tax return  The IRS now provides a simplified method to determine your expenses for business use of your home. Free federal tax return For more information, see Schedule C (Form 1040), Part II, and its instructions. Free federal tax return See chapter 4. Free federal tax return Increased section 179 expense deduction dollar limits. Free federal tax return  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. Free federal tax return This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Free federal tax return See chapter 7. Free federal tax return Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. Free federal tax return  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. Free federal tax return See chapter 7. Free federal tax return Expiration of the 3-year recovery period for certain race horses. Free federal tax return . Free federal tax return  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Free federal tax return See chapter 7. Free federal tax return Tax rates. Free federal tax return  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Free federal tax return 4% to 12. Free federal tax return 4%. Free federal tax return As a result, the self-employment tax is increased from 13. Free federal tax return 3% to 15. Free federal tax return 3%. Free federal tax return See chapter 12. Free federal tax return Maximum net earnings. Free federal tax return  The maximum net self-employment earnings subject to the social security part (12. Free federal tax return 4%) of the self-employment tax increased to $113,700 for 2013. Free federal tax return There is no maximum limit on earnings subject to the Medicare part (2. Free federal tax return 9%). Free federal tax return See chapter 12. Free federal tax return Net investment income tax. Free federal tax return  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). Free federal tax return If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. Free federal tax return For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. Free federal tax return Social Security and Medicare Tax for 2013. Free federal tax return  The employee tax rate for social security is 6. Free federal tax return 2%. Free federal tax return The employer tax rate for social security remains unchanged at 6. Free federal tax return 2%. Free federal tax return The social security wage base limit is $113,700. Free federal tax return The Medicare tax rate is 1. Free federal tax return 45% each for the employee and employer, unchanged from 2012. Free federal tax return There is no wage base limit for Medicare tax. Free federal tax return See chapter 13. Free federal tax return Additional Medicare Tax. Free federal tax return  For tax years beginning in 2013, a 0. Free federal tax return 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Free federal tax return Use Form 8959, Additional Medicare Tax, to figure this tax. Free federal tax return For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). Free federal tax return In addition to withholding Medicare tax at 1. Free federal tax return 45%, you must withhold a 0. Free federal tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free federal tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free federal tax return Additional Medicare Tax is only imposed on the employee. Free federal tax return There is no employer share of Additional Medicare Tax. Free federal tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free federal tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free federal tax return For more information on Additional Medicare Tax, visit IRS. Free federal tax return gov and enter “Additional Medicare Tax” in the search box. Free federal tax return See chapter 13. Free federal tax return Leave-Based donation programs to aid victims of Hurricane Sandy. Free federal tax return  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Free federal tax return The donated leave will not be included in the income or wages of the employee. Free federal tax return The employer may deduct the cash payments as business expenses or charitable contributions. Free federal tax return See chapter 13. Free federal tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Free federal tax return  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Free federal tax return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free federal tax return For more information, visit IRS. Free federal tax return gov and enter “work opportunity credit” in the search box. Free federal tax return See chapter 13. Free federal tax return Estimated tax. Free federal tax return  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. Free federal tax return Also, when figuring your estimated tax, you may need to include the 0. Free federal tax return 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. Free federal tax return For more information, see Publication 505. Free federal tax return What's New for 2014 Maximum net earnings. Free federal tax return  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. Free federal tax return See chapter 12. Free federal tax return Social security and Medicare tax for 2014. Free federal tax return  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Free federal tax return The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Free federal tax return There is no limit on the amount of wages subject to Medicare tax. Free federal tax return See chapter 13. Free federal tax return Reminders The following reminders and other items may help you file your tax return. Free federal tax return   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Free federal tax return The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Free federal tax return You can use one of the following IRS e-file options. Free federal tax return Use an authorized IRS e-file provider. Free federal tax return Use a personal computer. Free federal tax return Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Free federal tax return For details on these fast filing methods, see your income tax package. Free federal tax return Principal agricultural activity codes. Free federal tax return  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. Free federal tax return It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. Free federal tax return The U. Free federal tax return S. Free federal tax return Census Bureau also uses this information for its economic census. Free federal tax return See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). Free federal tax return Publication on employer identification numbers (EIN). Free federal tax return  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. Free federal tax return Topics include how to apply for an EIN and how to complete Form SS-4. Free federal tax return Change of address. Free federal tax return  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. Free federal tax return If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. Free federal tax return Be sure to include your suite, room, or other unit number. Free federal tax return Reportable transactions. Free federal tax return  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Free federal tax return You may have to pay a penalty if you are required to file Form 8886 but do not do so. Free federal tax return Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. Free federal tax return For more information, see the Instructions for Form 8886. Free federal tax return Form W-4 for 2014. Free federal tax return  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. Free federal tax return Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. Free federal tax return See Publication 919, How Do I Adjust My Tax Withholding. Free federal tax return Form 1099-MISC. Free federal tax return  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. Free federal tax return Limited Liability Company (LLC). Free federal tax return  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Free federal tax return Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Free federal tax return An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. Free federal tax return 7701-3. Free federal tax return See Publication 3402 for more details. Free federal tax return Photographs of missing children. Free federal tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free federal tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free federal tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free federal tax return Prev  Up  Next   Home   More Online Publications