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How To File 2011 Taxes Late

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How To File 2011 Taxes Late

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

The Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. IRC Section 415 requires the limits to be adjusted annually for cost-of-living increases. The IRS announced on October 31, 2013 cost-of-living adjustments applicable to dollar limitations for pension plans and other items for tax year 2014.

Please see our COLA Increases Table for prior years' dollar limitations and Internal Revenue Code references.


 

  2014 2013

2012

IRAs

IRA Contribution Limit 5,500 5,500 $5,000
IRA Catch-Up Contributions 1,000 1,000 1,000

IRA AGI Deduction Phase-out Starting at

Joint Return 96,000 95,000 92,000
Single or Head of Household 60,000 59,000 58,000

SEP

SEP Minimum Compensation 550 550 550
SEP Maximum Contribution 52,000 51,000 50,000
SEP Maximum Compensation 260,000 255,000 250,000

SIMPLE Plans

SIMPLE Maximum Contributions 12,000 12,000 11,500
Catch-up Contributions 2,500 2,500 2,500

401(k), 403(b), Profit-Sharing Plans, etc.

Annual Compensation 260,000 255,000 250,000
Elective Deferrals 17,500 17,500 17,000
Catch-up Contributions 5,500 5,500 5,500
Defined Contribution Limits 52,000 51,000 50,000
ESOP Limits 1,050,000
210,000

1,035,000

205,000

1,015,000

200,000

Other

HCE Threshold 115,000 115,000 115,000
Defined Benefit Limits 210,000 205,000 200,000
Key Employee 170,000 165,000 165,000
457 Elective Deferrals 17,500 17,500 17,000
Control Employee (board member or officer) 105,000 100,000 100,000
Control Employee (compensation-based) 210,000 205,000 205,000
Taxable Wage Base 117,000 113,700 110,100

 

Page Last Reviewed or Updated: 08-Nov-2013

The How To File 2011 Taxes Late

How to file 2011 taxes late 4. How to file 2011 taxes late   How Income of Aliens Is Taxed Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident Aliens Nonresident AliensTrade or Business in the United States Effectively Connected Income The 30% Tax Income From Real Property Transportation Tax Interrupted Period of Residence Expatriation TaxExpatriation Before June 4, 2004 Expatriation After June 3, 2004, and Before June 17, 2008 Expatriation After June 16, 2008 Introduction Resident and nonresident aliens are taxed in different ways. How to file 2011 taxes late Resident aliens are generally taxed in the same way as U. How to file 2011 taxes late S. How to file 2011 taxes late citizens. How to file 2011 taxes late Nonresident aliens are taxed based on the source of their income and whether or not their income is effectively connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late The following discussions will help you determine if income you receive during the tax year is effectively connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business and how it is taxed. How to file 2011 taxes late Topics - This chapter discusses: Income that is effectively connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late Income that is not effectively connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late Interrupted period of residence. How to file 2011 taxes late Expatriation tax. How to file 2011 taxes late Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 1212 List of Original Issue Discount Instruments Form (and Instructions) 6251 Alternative Minimum Tax—Individuals Schedule D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting these publications and forms. How to file 2011 taxes late Resident Aliens Resident aliens are generally taxed in the same way as U. How to file 2011 taxes late S. How to file 2011 taxes late citizens. How to file 2011 taxes late This means that their worldwide income is subject to U. How to file 2011 taxes late S. How to file 2011 taxes late tax and must be reported on their U. How to file 2011 taxes late S. How to file 2011 taxes late tax return. How to file 2011 taxes late Income of resident aliens is subject to the graduated tax rates that apply to U. How to file 2011 taxes late S. How to file 2011 taxes late citizens. How to file 2011 taxes late Resident aliens use the Tax Table or Tax Computation Worksheets located in the Form 1040 instructions, which apply to U. How to file 2011 taxes late S. How to file 2011 taxes late citizens. How to file 2011 taxes late Nonresident Aliens A nonresident alien's income that is subject to U. How to file 2011 taxes late S. How to file 2011 taxes late income tax must be divided into two categories: Income that is effectively connected with a trade or business in the United States, and Income that is not effectively connected with a trade or business in the United States (discussed under The 30% Tax, later). How to file 2011 taxes late The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. How to file 2011 taxes late These are the same rates that apply to U. How to file 2011 taxes late S. How to file 2011 taxes late citizens and residents. How to file 2011 taxes late Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. How to file 2011 taxes late If you were formerly a U. How to file 2011 taxes late S. How to file 2011 taxes late citizen or resident alien, these rules may not apply. How to file 2011 taxes late See Expatriation Tax, later, in this chapter. How to file 2011 taxes late Trade or Business in the United States Generally, you must be engaged in a trade or business during the tax year to be able to treat income received in that year as effectively connected with that trade or business. How to file 2011 taxes late Whether you are engaged in a trade or business in the United States depends on the nature of your activities. How to file 2011 taxes late The discussions that follow will help you determine whether you are engaged in a trade or business in the United States. How to file 2011 taxes late Personal Services If you perform personal services in the United States at any time during the tax year, you usually are considered engaged in a trade or business in the United States. How to file 2011 taxes late Certain compensation paid to a nonresident alien by a foreign employer is not included in gross income. How to file 2011 taxes late For more information, see Services Performed for Foreign Employer in chapter 3. How to file 2011 taxes late Other Trade or Business Activities Other examples of being engaged in a trade or business in the United States follow. How to file 2011 taxes late Students and trainees. How to file 2011 taxes late   You are considered engaged in a trade or business in the United States if you are temporarily present in the United States as a nonimmigrant under an “F,” “J,” “M,” or “Q” visa. How to file 2011 taxes late A nonresident alien temporarily present in the United States under a “J” visa includes a nonresident alien individual admitted to the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. How to file 2011 taxes late The taxable part of any scholarship or fellowship grant that is U. How to file 2011 taxes late S. How to file 2011 taxes late source income is treated as effectively connected with a trade or business in the United States. How to file 2011 taxes late Business operations. How to file 2011 taxes late   If you own and operate a business in the United States selling services, products, or merchandise, you are, with certain exceptions, engaged in a trade or business in the United States. How to file 2011 taxes late Partnerships. How to file 2011 taxes late   If you are a member of a partnership that at any time during the tax year is engaged in a trade or business in the United States, you are considered to be engaged in a trade or business in the United States. How to file 2011 taxes late Beneficiary of an estate or trust. How to file 2011 taxes late   If you are the beneficiary of an estate or trust that is engaged in a trade or business in the United States, you are treated as being engaged in the same trade or business. How to file 2011 taxes late Trading in stocks, securities, and commodities. How to file 2011 taxes late   If your only U. How to file 2011 taxes late S. How to file 2011 taxes late business activity is trading in stocks, securities, or commodities (including hedging transactions) through a U. How to file 2011 taxes late S. How to file 2011 taxes late resident broker or other agent, you are not engaged in a trade or business in the United States. How to file 2011 taxes late   For transactions in stocks or securities, this applies to any nonresident alien, including a dealer or broker in stocks and securities. How to file 2011 taxes late   For transactions in commodities, this applies to commodities that are usually traded on an organized commodity exchange and to transactions that are usually carried out at such an exchange. How to file 2011 taxes late   This discussion does not apply if you have a U. How to file 2011 taxes late S. How to file 2011 taxes late office or other fixed place of business at any time during the tax year through which, or by the direction of which, you carry out your transactions in stocks, securities, or commodities. How to file 2011 taxes late Trading for a nonresident alien's own account. How to file 2011 taxes late   You are not engaged in a trade or business in the United States if trading for your own account in stocks, securities, or commodities is your only U. How to file 2011 taxes late S. How to file 2011 taxes late business activity. How to file 2011 taxes late This applies even if the trading takes place while you are present in the United States or is done by your employee or your broker or other agent. How to file 2011 taxes late   This does not apply to trading for your own account if you are a dealer in stocks, securities, or commodities. How to file 2011 taxes late This does not necessarily mean, however, that as a dealer you are considered to be engaged in a trade or business in the United States. How to file 2011 taxes late Determine that based on the facts and circumstances in each case or under the rules given above in Trading in stocks, securities, and commodities . How to file 2011 taxes late Effectively Connected Income If you are engaged in a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business, all income, gain, or loss for the tax year that you get from sources within the United States (other than certain investment income) is treated as effectively connected income. How to file 2011 taxes late This applies whether or not there is any connection between the income and the trade or business being carried on in the United States during the tax year. How to file 2011 taxes late Two tests, described next under Investment Income, determine whether certain items of investment income (such as interest, dividends, and royalties) are treated as effectively connected with that business. How to file 2011 taxes late In limited circumstances, some kinds of foreign source income may be treated as effectively connected with a trade or business in the United States. How to file 2011 taxes late For a discussion of these rules, see Foreign Income , later. How to file 2011 taxes late Investment Income Investment income from U. How to file 2011 taxes late S. How to file 2011 taxes late sources that may or may not be treated as effectively connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business generally falls into the following three categories. How to file 2011 taxes late Fixed or determinable income (interest, dividends, rents, royalties, premiums, annuities, etc. How to file 2011 taxes late ). How to file 2011 taxes late Gains (some of which are considered capital gains) from the sale or exchange of the following types of property. How to file 2011 taxes late Timber, coal, or domestic iron ore with a retained economic interest. How to file 2011 taxes late Patents, copyrights, and similar property on which you receive contingent payments after October 4, 1966. How to file 2011 taxes late Patents transferred before October 5, 1966. How to file 2011 taxes late Original issue discount obligations. How to file 2011 taxes late Capital gains (and losses). How to file 2011 taxes late Use the two tests, described next, to determine whether an item of U. How to file 2011 taxes late S. How to file 2011 taxes late source income falling in one of the three categories above and received during the tax year is effectively connected with your U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late If the tests indicate that the item of income is effectively connected, you must include it with your other effectively connected income. How to file 2011 taxes late If the item of income is not effectively connected, include it with all other income discussed under The 30% Tax later, in this chapter. How to file 2011 taxes late Asset-use test. How to file 2011 taxes late   This test usually applies to income that is not directly produced by trade or business activities. How to file 2011 taxes late Under this test, if an item of income is from assets (property) used in, or held for use in, the trade or business in the United States, it is considered effectively connected. How to file 2011 taxes late   An asset is used in, or held for use in, the trade or business in the United States if the asset is: Held for the principal purpose of promoting the conduct of a trade or business in the United States, Acquired and held in the ordinary course of the trade or business conducted in the United States (for example, an account receivable or note receivable arising from that trade or business), or Otherwise held to meet the present needs of the trade or business in the United States and not its anticipated future needs. How to file 2011 taxes late Generally, stock of a corporation is not treated as an asset used in, or held for use in, a trade or business in the United States. How to file 2011 taxes late Business-activities test. How to file 2011 taxes late   This test usually applies when income, gain, or loss comes directly from the active conduct of the trade or business. How to file 2011 taxes late The business-activities test is most important when: Dividends or interest are received by a dealer in stocks or securities, Royalties are received in the trade or business of licensing patents or similar property, or Service fees are earned by a servicing business. How to file 2011 taxes late Under this test, if the conduct of the U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business was a material factor in producing the income, the income is considered effectively connected. How to file 2011 taxes late Personal Service Income You usually are engaged in a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business when you perform personal services in the United States. How to file 2011 taxes late Personal service income you receive in a tax year in which you are engaged in a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business is effectively connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late Income received in a year other than the year you performed the services is also effectively connected if it would have been effectively connected if received in the year you performed the services. How to file 2011 taxes late Personal service income includes wages, salaries, commissions, fees, per diem allowances, and employee allowances and bonuses. How to file 2011 taxes late The income may be paid to you in the form of cash, services, or property. How to file 2011 taxes late If you are engaged in a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business only because you perform personal services in the United States during the tax year, income and gains from assets, and gains and losses from the sale or exchange of capital assets are generally not effectively connected with your trade or business. How to file 2011 taxes late However, if there is a direct economic relationship between your holding of the asset and your trade or business of performing personal services, the income, gain, or loss is effectively connected. How to file 2011 taxes late Pensions. How to file 2011 taxes late   If you were a nonresident alien engaged in a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business after 1986 because you performed personal services in the United States, and you later receive a pension or retirement pay attributable to these services, such payments are effectively connected income in each year you receive them. How to file 2011 taxes late This is true whether or not you are engaged in a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business in the year you receive the retirement pay. How to file 2011 taxes late Transportation Income Transportation income (defined in chapter 2) is effectively connected if you meet both of the following conditions. How to file 2011 taxes late You had a fixed place of business in the United States involved in earning the income. How to file 2011 taxes late At least 90% of your U. How to file 2011 taxes late S. How to file 2011 taxes late source transportation income is attributable to regularly scheduled transportation. How to file 2011 taxes late “Fixed place of business” generally means a place, site, structure, or other similar facility through which you engage in a trade or business. How to file 2011 taxes late “Regularly scheduled transportation” means that a ship or aircraft follows a published schedule with repeated sailings or flights at regular intervals between the same points for voyages or flights that begin or end in the United States. How to file 2011 taxes late This definition applies to both scheduled and chartered air transportation. How to file 2011 taxes late If you do not meet the two conditions above, the income is not effectively connected and is taxed at a 4% rate. How to file 2011 taxes late See Transportation Tax, later, in this chapter. How to file 2011 taxes late Business Profits and Losses and Sales Transactions All profits or losses from U. How to file 2011 taxes late S. How to file 2011 taxes late sources that are from the operation of a business in the United States are effectively connected with a trade or business in the United States. How to file 2011 taxes late For example, profit from the sale in the United States of inventory property purchased either in this country or in a foreign country is effectively connected trade or business income. How to file 2011 taxes late A share of U. How to file 2011 taxes late S. How to file 2011 taxes late source profits or losses of a partnership that is engaged in a trade or business in the United States is also effectively connected with a trade or business in the United States. How to file 2011 taxes late Real Property Gain or Loss Gains and losses from the sale or exchange of U. How to file 2011 taxes late S. How to file 2011 taxes late real property interests (whether or not they are capital assets) are taxed as if you are engaged in a trade or business in the United States. How to file 2011 taxes late You must treat the gain or loss as effectively connected with that trade or business. How to file 2011 taxes late U. How to file 2011 taxes late S. How to file 2011 taxes late real property interest. How to file 2011 taxes late   This is any interest in real property located in the United States or the U. How to file 2011 taxes late S. How to file 2011 taxes late Virgin Islands or any interest (other than as a creditor) in a domestic corporation that is a U. How to file 2011 taxes late S. How to file 2011 taxes late real property holding corporation. How to file 2011 taxes late Real property includes the following. How to file 2011 taxes late Land and unsevered natural products of the land, such as growing crops and timber, and mines, wells, and other natural deposits. How to file 2011 taxes late Improvements on land, including buildings, other permanent structures, and their structural components. How to file 2011 taxes late Personal property associated with the use of real property, such as equipment used in farming, mining, forestry, or construction or property used in lodging facilities or rented office space, unless the personal property is: Disposed of more than one year before or after the disposition of the real property, or Separately sold to persons unrelated either to the seller or to the buyer of the real property. How to file 2011 taxes late U. How to file 2011 taxes late S. How to file 2011 taxes late real property holding corporation. How to file 2011 taxes late   A corporation is a U. How to file 2011 taxes late S. How to file 2011 taxes late real property holding corporation if the fair market value of the corporation's U. How to file 2011 taxes late S. How to file 2011 taxes late real property interests are at least 50% of the total fair market value of: The corporation's U. How to file 2011 taxes late S. How to file 2011 taxes late real property interests, plus The corporation's interests in real property located outside the United States, plus The corporation's other assets that are used in, or held for use in, a trade or business. How to file 2011 taxes late   Gain or loss on the sale of the stock in any domestic corporation is taxed as if you are engaged in a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business unless you establish that the corporation is not a U. How to file 2011 taxes late S. How to file 2011 taxes late real property holding corporation. How to file 2011 taxes late   A U. How to file 2011 taxes late S. How to file 2011 taxes late real property interest does not include a class of stock of a corporation that is regularly traded on an established securities market, unless you hold more than 5% of the fair market value of that class of stock. How to file 2011 taxes late An interest in a foreign corporation owning U. How to file 2011 taxes late S. How to file 2011 taxes late real property generally is not a U. How to file 2011 taxes late S. How to file 2011 taxes late real property interest unless the corporation chooses to be treated as a domestic corporation. How to file 2011 taxes late Qualified investment entities. How to file 2011 taxes late   Special rules apply to qualified investment entities (QIEs). How to file 2011 taxes late A QIE is any real estate investment trust (REIT) or any regulated investment company (RIC) that is a U. How to file 2011 taxes late S. How to file 2011 taxes late real property holding corporation. How to file 2011 taxes late    Generally, any distribution from a QIE to a shareholder that is attributable to gain from the sale or exchange of a U. How to file 2011 taxes late S. How to file 2011 taxes late real property interest is treated as a U. How to file 2011 taxes late S. How to file 2011 taxes late real property gain by the shareholder receiving the distribution. How to file 2011 taxes late A distribution by a QIE on stock regularly traded on an established securities market in the United States is not treated as gain from the sale or exchange of a U. How to file 2011 taxes late S. How to file 2011 taxes late real property interest if you did not own more than 5% of that stock at any time during the 1-year period ending on the date of the distribution. How to file 2011 taxes late A distribution that you do not treat as gain from the sale or exchange of a U. How to file 2011 taxes late S. How to file 2011 taxes late real property interest is included in your gross income as a regular dividend. How to file 2011 taxes late Note. How to file 2011 taxes late Beginning January 1, 2014 (unless extended by legislation), a RIC that is a U. How to file 2011 taxes late S. How to file 2011 taxes late real property holding corporation will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. How to file 2011 taxes late Domestically controlled QIE. How to file 2011 taxes late   The sale of an interest in a domestically controlled QIE is not the sale of a U. How to file 2011 taxes late S. How to file 2011 taxes late real property interest. How to file 2011 taxes late The entity is domestically controlled if at all times during the testing period less than 50% in value of its stock was held, directly or indirectly, by foreign persons. How to file 2011 taxes late The testing period is the shorter of (a) the 5-year period ending on the date of disposition, or (b) the period during which the entity was in existence. How to file 2011 taxes late Wash sale. How to file 2011 taxes late    If you dispose of an interest in a domestically controlled QIE in an applicable wash sale transaction, special rules apply. How to file 2011 taxes late An applicable wash sale transaction is one in which you: Dispose of an interest in the domestically controlled QIE during the 30-day period before the ex-dividend date of a distribution that you would (but for the disposition) have treated as gain from the sale or exchange of a U. How to file 2011 taxes late S. How to file 2011 taxes late real property interest, and Acquire, or enter into a contract or option to acquire, a substantially identical interest in that entity during the 61-day period that began on the first day of the 30-day period. How to file 2011 taxes late If this occurs, you are treated as having gain from the sale or exchange of a U. How to file 2011 taxes late S. How to file 2011 taxes late real property interest in an amount equal to the distribution made after June 15, 2006, that would have been treated as such gain. How to file 2011 taxes late This also applies to any substitute dividend payment. How to file 2011 taxes late   A transaction is not treated as an applicable wash sale transaction if: You actually receive the distribution from the domestically controlled QIE related to the interest disposed of, or acquired, in the transaction, or You dispose of any class of stock in a QIE that is regularly traded on an established securities market in the United States but only if you did not own more than 5% of that class of stock at any time during the 1-year period ending on the date of the distribution. How to file 2011 taxes late Alternative minimum tax. How to file 2011 taxes late   There may be a minimum tax on your net gain from the disposition of U. How to file 2011 taxes late S. How to file 2011 taxes late real property interests. How to file 2011 taxes late Figure the amount of this tax, if any, on Form 6251. How to file 2011 taxes late Withholding of tax. How to file 2011 taxes late   If you dispose of a U. How to file 2011 taxes late S. How to file 2011 taxes late real property interest, the buyer may have to withhold tax. How to file 2011 taxes late See the discussion of Tax Withheld on Real Property Sales in chapter 8. How to file 2011 taxes late Foreign Income You must treat three kinds of foreign source income as effectively connected with a trade or business in the United States if: You have an office or other fixed place of business in the United States to which the income can be attributed, That office or place of business is a material factor in producing the income, and The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. How to file 2011 taxes late An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. How to file 2011 taxes late The three kinds of foreign source income are listed below. How to file 2011 taxes late Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the United States or from any interest in such property. How to file 2011 taxes late Included are rents or royalties for the use, or for the privilege of using, outside the United States, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the United States. How to file 2011 taxes late Dividends, interest, or amounts received for the provision of a guarantee of indebtedness issued after September 27, 2010, from the active conduct of a banking, financing, or similar business in the United States. How to file 2011 taxes late A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. How to file 2011 taxes late Income, gain, or loss from the sale outside the United States, through the U. How to file 2011 taxes late S. How to file 2011 taxes late office or other fixed place of business, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. How to file 2011 taxes late Item (3) will not apply if you sold the property for use, consumption, or disposition outside the United States and an office or other fixed place of business in a foreign country was a material factor in the sale. How to file 2011 taxes late Any foreign source income that is equivalent to any item of income described above is treated as effectively connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late For example, foreign source interest and dividend equivalents are treated as U. How to file 2011 taxes late S. How to file 2011 taxes late effectively connected income if the income is derived by a foreign person in the active conduct of a banking, financing, or similar business within the United States. How to file 2011 taxes late Tax on Effectively Connected Income Income you receive during the tax year that is effectively connected with your trade or business in the United States is, after allowable deductions, taxed at the rates that apply to U. How to file 2011 taxes late S. How to file 2011 taxes late citizens and residents. How to file 2011 taxes late Generally, you can receive effectively connected income only if you are a nonresident alien engaged in trade or business in the United States during the tax year. How to file 2011 taxes late However, income you receive from the sale or exchange of property, the performance of services, or any other transaction in another tax year is treated as effectively connected in that year if it would have been effectively connected in the year the transaction took place or you performed the services. How to file 2011 taxes late Example. How to file 2011 taxes late Ted Richards, a nonresident alien, entered the United States in August 2012, to perform personal services in the U. How to file 2011 taxes late S. How to file 2011 taxes late office of his overseas employer. How to file 2011 taxes late He worked in the U. How to file 2011 taxes late S. How to file 2011 taxes late office until December 25, 2012, but did not leave this country until January 11, 2013. How to file 2011 taxes late On January 8, 2013, he received his final paycheck for services performed in the United States during 2012. How to file 2011 taxes late All of Ted's income during his stay here is U. How to file 2011 taxes late S. How to file 2011 taxes late source income. How to file 2011 taxes late During 2012, Ted was engaged in the trade or business of performing personal services in the United States. How to file 2011 taxes late Therefore, all amounts paid to him in 2012 for services performed in the United States during 2012 are effectively connected with that trade or business during 2012. How to file 2011 taxes late The salary payment Ted received in January 2013 is U. How to file 2011 taxes late S. How to file 2011 taxes late source income to him in 2013. How to file 2011 taxes late It is effectively connected with a trade or business in the United States because he was engaged in a trade or business in the United States during 2012 when he performed the services that earned the income. How to file 2011 taxes late Real property income. How to file 2011 taxes late   You may be able to choose to treat all income from real property as effectively connected. How to file 2011 taxes late See Income From Real Property , later, in this chapter. How to file 2011 taxes late The 30% Tax Tax at a 30% (or lower treaty) rate applies to certain items of income or gains from U. How to file 2011 taxes late S. How to file 2011 taxes late sources but only if the items are not effectively connected with your U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late Fixed or Determinable Income The 30% (or lower treaty) rate applies to the gross amount of U. How to file 2011 taxes late S. How to file 2011 taxes late source fixed or determinable annual or periodic gains, profits, or income. How to file 2011 taxes late Income is fixed when it is paid in amounts known ahead of time. How to file 2011 taxes late Income is determinable whenever there is a basis for figuring the amount to be paid. How to file 2011 taxes late Income can be periodic if it is paid from time to time. How to file 2011 taxes late It does not have to be paid annually or at regular intervals. How to file 2011 taxes late Income can be determinable or periodic even if the length of time during which the payments are made is increased or decreased. How to file 2011 taxes late Items specifically included as fixed or determinable income are interest (other than original issue discount), dividends, dividend equivalent payments (defined in chapter 2), rents, premiums, annuities, salaries, wages, and other compensation. How to file 2011 taxes late A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. How to file 2011 taxes late Other items of income, such as royalties, also may be subject to the 30% tax. How to file 2011 taxes late Some fixed or determinable income may be exempt from U. How to file 2011 taxes late S. How to file 2011 taxes late tax. How to file 2011 taxes late See chapter 3 if you are not sure whether the income is taxable. How to file 2011 taxes late Original issue discount (OID). How to file 2011 taxes late   If you sold, exchanged, or received a payment on a bond or other debt instrument that was issued at a discount after March 31, 1972, all or part of the original issue discount (OID) (other than portfolio interest) may be subject to the 30% tax. How to file 2011 taxes late The amount of OID is the difference between the stated redemption price at maturity and the issue price of the debt instrument. How to file 2011 taxes late The 30% tax applies in the following circumstances. How to file 2011 taxes late You received a payment on a debt instrument. How to file 2011 taxes late In this case, the amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the OID previously taken into account. How to file 2011 taxes late But the tax on the OID cannot be more than the payment minus the tax on the interest payment on the debt instrument. How to file 2011 taxes late You sold or exchanged the debt instrument. How to file 2011 taxes late The amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the amount already taxed in (1) above. How to file 2011 taxes late   Report on your return the amount of OID shown on Form 1042-S, Foreign Person's U. How to file 2011 taxes late S. How to file 2011 taxes late Source Income Subject to Withholding, if you bought the debt instrument at original issue. How to file 2011 taxes late However, you must recompute your proper share of OID shown on Form 1042-S if any of the following apply. How to file 2011 taxes late You bought the debt instrument at a premium or paid an acquisition premium. How to file 2011 taxes late The debt instrument is a stripped bond or a stripped coupon (including zero coupon instruments backed by U. How to file 2011 taxes late S. How to file 2011 taxes late Treasury securities). How to file 2011 taxes late The debt instrument is a contingent payment or inflation-indexed debt instrument. How to file 2011 taxes late For the definition of premium and acquisition premium and instructions on how to recompute OID, get Publication 1212. How to file 2011 taxes late   If you held a bond or other debt instrument that was issued at a discount before April 1, 1972, contact the IRS for further information. How to file 2011 taxes late See chapter 12. How to file 2011 taxes late Gambling Winnings In general, nonresident aliens are subject to the 30% tax on the gross proceeds from gambling won in the United States if that income is not effectively connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business and is not exempted by treaty. How to file 2011 taxes late However, no tax is imposed on nonbusiness gambling income a nonresident alien wins playing blackjack, baccarat, craps, roulette, or big-6 wheel in the United States. How to file 2011 taxes late Nonresident aliens are taxed at graduated rates on net gambling income won in the United States that is effectively connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late Social Security Benefits A nonresident alien must include 85% of any U. How to file 2011 taxes late S. How to file 2011 taxes late social security benefit (and the social security equivalent part of a tier 1 railroad retirement benefit) in U. How to file 2011 taxes late S. How to file 2011 taxes late source fixed or determinable annual or periodic income. How to file 2011 taxes late Social security benefits include monthly retirement, survivor, and disability benefits. How to file 2011 taxes late This income is exempt under some tax treaties. How to file 2011 taxes late See Table 1 in Publication 901, U. How to file 2011 taxes late S. How to file 2011 taxes late Tax Treaties, for a list of tax treaties that exempt U. How to file 2011 taxes late S. How to file 2011 taxes late social security benefits from U. How to file 2011 taxes late S. How to file 2011 taxes late tax. How to file 2011 taxes late Sales or Exchanges of Capital Assets These rules apply only to those capital gains and losses from sources in the United States that are not effectively connected with a trade or business in the United States. How to file 2011 taxes late They apply even if you are engaged in a trade or business in the United States. How to file 2011 taxes late These rules do not apply to the sale or exchange of a U. How to file 2011 taxes late S. How to file 2011 taxes late real property interest or to the sale of any property that is effectively connected with a trade or business in the United States. How to file 2011 taxes late See Real Property Gain or Loss , earlier, under Effectively Connected Income. How to file 2011 taxes late A capital asset is everything you own except: Inventory. How to file 2011 taxes late Business accounts or notes receivable. How to file 2011 taxes late Depreciable property used in a trade or business. How to file 2011 taxes late Real property used in a trade or business. How to file 2011 taxes late Supplies regularly used in a trade or business. How to file 2011 taxes late Certain copyrights, literary or musical or artistic compositions, letters or memoranda, or similar property. How to file 2011 taxes late Certain U. How to file 2011 taxes late S. How to file 2011 taxes late government publications. How to file 2011 taxes late Certain commodities derivative financial instruments held by a commodities derivatives dealer. How to file 2011 taxes late Hedging transactions. How to file 2011 taxes late A capital gain is a gain on the sale or exchange of a capital asset. How to file 2011 taxes late A capital loss is a loss on the sale or exchange of a capital asset. How to file 2011 taxes late If the sale is in foreign currency, for the purpose of determining gain, the cost and selling price of the property should be expressed in U. How to file 2011 taxes late S. How to file 2011 taxes late currency at the rate of exchange prevailing as of the date of the purchase and date of the sale, respectively. How to file 2011 taxes late You may want to read Publication 544. How to file 2011 taxes late However, use Publication 544 only to determine what is a sale or exchange of a capital asset, or what is treated as such. How to file 2011 taxes late Specific tax treatment that applies to U. How to file 2011 taxes late S. How to file 2011 taxes late citizens or residents generally does not apply to you. How to file 2011 taxes late The following gains are subject to the 30% (or lower treaty) rate without regard to the 183-day rule, discussed later. How to file 2011 taxes late Gains on the disposal of timber, coal, or domestic iron ore with a retained economic interest. How to file 2011 taxes late Gains on contingent payments received from the sale or exchange of patents, copyrights, and similar property after October 4, 1966. How to file 2011 taxes late Gains on certain transfers of all substantial rights to, or an undivided interest in, patents if the transfers were made before October 5, 1966. How to file 2011 taxes late Gains on the sale or exchange of original issue discount obligations. How to file 2011 taxes late Gains in (1) are not subject to the 30% (or lower treaty) rate if you choose to treat the gains as effectively connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late See Income From Real Property , later. How to file 2011 taxes late 183-day rule. How to file 2011 taxes late   If you were in the United States for 183 days or more during the tax year, your net gain from sales or exchanges of capital assets is taxed at a 30% (or lower treaty) rate. How to file 2011 taxes late For purposes of the 30% (or lower treaty) rate, net gain is the excess of your capital gains from U. How to file 2011 taxes late S. How to file 2011 taxes late sources over your capital losses from U. How to file 2011 taxes late S. How to file 2011 taxes late sources. How to file 2011 taxes late This rule applies even if any of the transactions occurred while you were not in the United States. How to file 2011 taxes late   To determine your net gain, consider the amount of your gains and losses that would be recognized and taken into account only if, and to the extent that, they would be recognized and taken into account if you were in a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business during the year and the gains and losses were effectively connected with that trade or business during the tax year. How to file 2011 taxes late   In arriving at your net gain, do not take the following into consideration. How to file 2011 taxes late The four types of gains listed earlier. How to file 2011 taxes late The deduction for a capital loss carryover. How to file 2011 taxes late Capital losses in excess of capital gains. How to file 2011 taxes late Exclusion for gain from the sale or exchange of qualified small business stock (section 1202 exclusion). How to file 2011 taxes late Losses from the sale or exchange of property held for personal use. How to file 2011 taxes late However, losses resulting from casualties or thefts may be deductible on Schedule A (Form 1040NR). How to file 2011 taxes late See Itemized Deductions in chapter 5. How to file 2011 taxes late   If you are not engaged in a trade or business in the United States and have not established a tax year for a prior period, your tax year will be the calendar year for purposes of the 183-day rule. How to file 2011 taxes late Also, you must file your tax return on a calendar-year basis. How to file 2011 taxes late   If you were in the United States for less than 183 days during the tax year, capital gains (other than gains listed earlier) are tax exempt unless they are effectively connected with a trade or business in the United States during your tax year. How to file 2011 taxes late Reporting. How to file 2011 taxes late   Report your gains and losses from the sales or exchanges of capital assets that are not effectively connected with a trade or business in the United States on page 4 of Form 1040NR. How to file 2011 taxes late Report gains and losses from sales or exchanges of capital assets (including real property) that are effectively connected with a trade or business in the United States on a separate Schedule D (Form 1040), Form 4797, or both. How to file 2011 taxes late Attach them to Form 1040NR. How to file 2011 taxes late Income From Real Property If you have income from real property located in the United States that you own or have an interest in and hold for the production of income, you can choose to treat all income from that property as income effectively connected with a trade or business in the United States. How to file 2011 taxes late The choice applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property. How to file 2011 taxes late This includes income from rents, royalties from mines, oil or gas wells, or other natural resources. How to file 2011 taxes late It also includes gains from the sale or exchange of timber, coal, or domestic iron ore with a retained economic interest. How to file 2011 taxes late You can make this choice only for real property income that is not otherwise effectively connected with your U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late If you make the choice, you can claim deductions attributable to the real property income and only your net income from real property is taxed. How to file 2011 taxes late This choice does not treat a nonresident alien, who is not otherwise engaged in a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business, as being engaged in a trade or business in the United States during the year. How to file 2011 taxes late Example. How to file 2011 taxes late You are a nonresident alien and are not engaged in a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late You own a single-family house in the United States that you rent out. How to file 2011 taxes late Your rental income for the year is $10,000. How to file 2011 taxes late This is your only U. How to file 2011 taxes late S. How to file 2011 taxes late source income. How to file 2011 taxes late As discussed earlier under The 30% Tax, the rental income is subject to a tax at a 30% (or lower treaty) rate. How to file 2011 taxes late You received a Form 1042-S showing that your tenants properly withheld this tax from the rental income. How to file 2011 taxes late You do not have to file a U. How to file 2011 taxes late S. How to file 2011 taxes late tax return (Form 1040NR) because your U. How to file 2011 taxes late S. How to file 2011 taxes late tax liability is satisfied by the withholding of tax. How to file 2011 taxes late If you make the choice discussed earlier, you can offset the $10,000 income by certain rental expenses. How to file 2011 taxes late (See Publication 527, Residential Rental Property, for information on rental expenses. How to file 2011 taxes late ) Any resulting net income is taxed at graduated rates. How to file 2011 taxes late If you make this choice, report the rental income and expenses on Schedule E (Form 1040) and attach the schedule to Form 1040NR. How to file 2011 taxes late For the first year you make the choice, also attach the statement discussed next. How to file 2011 taxes late Making the choice. How to file 2011 taxes late   Make the initial choice by attaching a statement to your return, or amended return, for the year of the choice. How to file 2011 taxes late Include the following in your statement. How to file 2011 taxes late That you are making the choice. How to file 2011 taxes late Whether the choice is under Internal Revenue Code section 871(d) (explained earlier) or a tax treaty. How to file 2011 taxes late A complete list of all your real property, or any interest in real property, located in the United States. How to file 2011 taxes late Give the legal identification of U. How to file 2011 taxes late S. How to file 2011 taxes late timber, coal, or iron ore in which you have an interest. How to file 2011 taxes late The extent of your ownership in the property. How to file 2011 taxes late The location of the property. How to file 2011 taxes late A description of any major improvements to the property. How to file 2011 taxes late The dates you owned the property. How to file 2011 taxes late Your income from the property. How to file 2011 taxes late Details of any previous choices and revocations of the real property income choice. How to file 2011 taxes late   This choice stays in effect for all later tax years unless you revoke it. How to file 2011 taxes late Revoking the choice. How to file 2011 taxes late   You can revoke the choice without IRS approval by filing Form 1040X, Amended U. How to file 2011 taxes late S. How to file 2011 taxes late Individual Income Tax Return, for the year you made the choice and for later tax years. How to file 2011 taxes late You must file Form 1040X within 3 years from the date your return was filed or 2 years from the time the tax was paid, whichever is later. How to file 2011 taxes late If this time period has expired for the year of choice, you cannot revoke the choice for that year. How to file 2011 taxes late However, you may revoke the choice for later tax years only if you have IRS approval. How to file 2011 taxes late For information on how to get IRS approval, see Regulation section 1. How to file 2011 taxes late 871-10(d)(2). How to file 2011 taxes late Transportation Tax A 4% tax rate applies to transportation income that is not effectively connected because it does not meet the two conditions listed earlier under Transportation Income . How to file 2011 taxes late If you receive transportation income subject to the 4% tax, you should figure the tax and show it on line 57 of Form 1040NR. How to file 2011 taxes late Attach a statement to your return that includes the following information (if applicable). How to file 2011 taxes late Your name, taxpayer identification number, and tax year. How to file 2011 taxes late A description of the types of services performed (whether on or off board). How to file 2011 taxes late Names of vessels or registration numbers of aircraft on which you performed the services. How to file 2011 taxes late Amount of U. How to file 2011 taxes late S. How to file 2011 taxes late source transportation income derived from each type of service for each vessel or aircraft for the calendar year. How to file 2011 taxes late Total amount of U. How to file 2011 taxes late S. How to file 2011 taxes late source transportation income derived from all types of services for the calendar year. How to file 2011 taxes late This 4% tax applies to your U. How to file 2011 taxes late S. How to file 2011 taxes late source gross transportation income. How to file 2011 taxes late This only includes transportation income that is treated as derived from sources in the United States if the transportation begins or ends in the United States. How to file 2011 taxes late For transportation income from personal services, the transportation must be between the United States and a U. How to file 2011 taxes late S. How to file 2011 taxes late possession. How to file 2011 taxes late For personal services of a nonresident alien, this only applies to income derived from, or in connection with, an aircraft. How to file 2011 taxes late Interrupted Period of Residence You are subject to tax under a special rule if you interrupt your period of U. How to file 2011 taxes late S. How to file 2011 taxes late residence with a period of nonresidence. How to file 2011 taxes late The special rule applies if you meet all of the following conditions. How to file 2011 taxes late You were a U. How to file 2011 taxes late S. How to file 2011 taxes late resident for a period that includes at least 3 consecutive calendar years. How to file 2011 taxes late You were a U. How to file 2011 taxes late S. How to file 2011 taxes late resident for at least 183 days in each of those years. How to file 2011 taxes late You ceased to be treated as a U. How to file 2011 taxes late S. How to file 2011 taxes late resident. How to file 2011 taxes late You then again became a U. How to file 2011 taxes late S. How to file 2011 taxes late resident before the end of the third calendar year after the end of the period described in (1) above. How to file 2011 taxes late Under this special rule, you are subject to tax on your U. How to file 2011 taxes late S. How to file 2011 taxes late source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) for the period you were a nonresident alien, unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late For information on how to figure the special tax, see How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) under Expatriation Tax , below. How to file 2011 taxes late Example. How to file 2011 taxes late John Willow, a citizen of New Zealand, entered the United States on April 1, 2008, as a lawful permanent resident. How to file 2011 taxes late On August 1, 2010, John ceased to be a lawful permanent resident and returned to New Zealand. How to file 2011 taxes late During his period of residence, he was present in the United States for at least 183 days in each of three consecutive years (2008, 2009, and 2010). How to file 2011 taxes late He returned to the United States on October 5, 2013, as a lawful permanent resident. How to file 2011 taxes late He became a resident before the close of the third calendar year (2013) beginning after the end of his first period of residence (August 1, 2010). How to file 2011 taxes late Therefore, he is subject to tax under the special rule for the period of nonresidence (August 2, 2010, through October 4, 2013) if it is more than the tax that would normally apply to him as a nonresident alien. How to file 2011 taxes late Reporting requirements. How to file 2011 taxes late   If you are subject to this tax for any year in the period you were a nonresident alien, you must file Form 1040NR for that year. How to file 2011 taxes late The return is due by the due date (including extensions) for filing your U. How to file 2011 taxes late S. How to file 2011 taxes late income tax return for the year that you again become a U. How to file 2011 taxes late S. How to file 2011 taxes late resident. How to file 2011 taxes late If you already filed returns for that period, you must file amended returns. How to file 2011 taxes late You must attach a statement to your return that identifies the source of all of your U. How to file 2011 taxes late S. How to file 2011 taxes late and foreign gross income and the items of income subject to this special rule. How to file 2011 taxes late Expatriation Tax The expatriation tax provisions apply to U. How to file 2011 taxes late S. How to file 2011 taxes late citizens who have renounced their citizenship and long-term residents who have ended their residency. How to file 2011 taxes late The rules that apply are based on the dates of expatriation, which are described in the following sections. How to file 2011 taxes late Expatriation Before June 4, 2004. How to file 2011 taxes late Expatriation After June 3, 2004, and Before June 17, 2008. How to file 2011 taxes late Expatriation After June 16, 2008. How to file 2011 taxes late Long-term resident defined. How to file 2011 taxes late   You are a long-term resident if you were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year your residency ends. How to file 2011 taxes late In determining if you meet the 8-year requirement, do not count any year that you are treated as a resident of a foreign country under a tax treaty and do not waive treaty benefits. How to file 2011 taxes late Expatriation Before June 4, 2004 If you expatriated before June 4, 2004, the expatriation rules apply if one of the principal purposes of the action is the avoidance of U. How to file 2011 taxes late S. How to file 2011 taxes late taxes. How to file 2011 taxes late Unless you received a ruling from the IRS that you did not expatriate to avoid U. How to file 2011 taxes late S. How to file 2011 taxes late taxes, you are presumed to have tax avoidance as a principal purpose if: Your average annual net income tax for the last 5 tax years ending before the date of your action to relinquish your citizenship or terminate your residency was more than $100,000, or Your net worth on the date of your action was $500,000 or more. How to file 2011 taxes late The amounts above are adjusted for inflation if your expatriation action is after 1997 (see Table 4-1). How to file 2011 taxes late Table 4-1. How to file 2011 taxes late Inflation-Adjusted Amounts for Expatriation Actions Before June 4, 2004 IF you expatriated during . How to file 2011 taxes late . How to file 2011 taxes late . How to file 2011 taxes late   THEN the rules outlined on this page apply if . How to file 2011 taxes late . How to file 2011 taxes late . How to file 2011 taxes late     Your 5-year average annual net income tax was more than . How to file 2011 taxes late . How to file 2011 taxes late . How to file 2011 taxes late OR Your net worth equaled or exceeded . How to file 2011 taxes late . How to file 2011 taxes late . How to file 2011 taxes late 1999   110,000   552,000 2000   112,000   562,000 2001   116,000   580,000 2002   120,000   599,000 2003   122,000   608,000 2004 (before June 4)*   124,000   622,000 *If you expatriated after June 3, 2004, see Expatriation After June 3, 2004, and Before June 17, 2008 or Expatriation After June 16, 2008. How to file 2011 taxes late Reporting requirements. How to file 2011 taxes late   If you lost your U. How to file 2011 taxes late S. How to file 2011 taxes late citizenship, you should have filed Form 8854 with a consular office or a federal court at the time of loss of citizenship. How to file 2011 taxes late If you ended your long-term residency, you should have filed Form 8854 with the Internal Revenue Service when you filed your dual-status tax return for the year your residency ended. How to file 2011 taxes late   Your U. How to file 2011 taxes late S. How to file 2011 taxes late residency is considered to have ended when you ceased to be a lawful permanent resident or you began to be treated as a resident of another country under a tax treaty and do not waive treaty benefits. How to file 2011 taxes late Penalties. How to file 2011 taxes late   If you failed to file Form 8854, you may have to pay a penalty equal to the greater of 5% of the expatriation tax or $1,000. How to file 2011 taxes late The penalty will be assessed for each year of the 10-year period beginning on the date of expatriation during which your failure to file continues. How to file 2011 taxes late The penalty will not be imposed if you can show that the failure is due to reasonable cause and not willful neglect. How to file 2011 taxes late Expatriation tax. How to file 2011 taxes late   The expatriation tax applies to the 10-year period following the date of expatriation or termination of residency. How to file 2011 taxes late It is figured in the same way as for those expatriating after June 3, 2004, and before June 17, 2008. How to file 2011 taxes late See How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) in the next section. How to file 2011 taxes late Expatriation After June 3, 2004, and Before June 17, 2008 If you expatriated after June 3, 2004, and before June 17, 2008, the expatriation rules apply to you if any of the following statements apply. How to file 2011 taxes late Your average annual net income tax for the 5 tax years ending before the date of expatriation or termination of residency is more than: $124,000 if you expatriated or terminated residency in 2004. How to file 2011 taxes late $127,000 if you expatriated or terminated residency in 2005. How to file 2011 taxes late $131,000 if you expatriated or terminated residency in 2006. How to file 2011 taxes late $136,000 if you expatriated or terminated residency in 2007. How to file 2011 taxes late $139,000 if you expatriated or terminated residency in 2008. How to file 2011 taxes late Your net worth is $2 million or more on the date of your expatriation or termination of residency. How to file 2011 taxes late You fail to certify on Form 8854 that you have complied with all U. How to file 2011 taxes late S. How to file 2011 taxes late federal tax obligations for the 5 tax years preceding the date of your expatriation or termination of residency. How to file 2011 taxes late Exception for dual-citizens and certain minors. How to file 2011 taxes late   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) earlier. How to file 2011 taxes late However, they still must provide the certification required in (3). How to file 2011 taxes late Certain dual-citizens. How to file 2011 taxes late   You may qualify for the exception described above if all of the following apply. How to file 2011 taxes late You became at birth a U. How to file 2011 taxes late S. How to file 2011 taxes late citizen and a citizen of another country and you continue to be a citizen of that other country. How to file 2011 taxes late You were never a resident alien of the United States (as defined in chapter 1). How to file 2011 taxes late You never held a U. How to file 2011 taxes late S. How to file 2011 taxes late passport. How to file 2011 taxes late You were present in the United States for no more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your loss of U. How to file 2011 taxes late S. How to file 2011 taxes late citizenship. How to file 2011 taxes late Certain minors. How to file 2011 taxes late   You may qualify for the exception described above if you meet all of the following requirements. How to file 2011 taxes late You became a U. How to file 2011 taxes late S. How to file 2011 taxes late citizen at birth. How to file 2011 taxes late Neither of your parents was a U. How to file 2011 taxes late S. How to file 2011 taxes late citizen at the time of your birth. How to file 2011 taxes late You expatriated before you were 18½. How to file 2011 taxes late You were present in the United States for not more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your expatriation. How to file 2011 taxes late Tax consequences of presence in the United States. How to file 2011 taxes late   The following rules apply if you do not meet the exception above for dual-citizens and certain minors and the expatriation rules would otherwise apply to you. How to file 2011 taxes late   The expatriation tax does not apply to any tax year during the 10-year period if you are physically present in the United States for more than 30 days during the calendar year ending in that year. How to file 2011 taxes late Instead, you are treated as a U. How to file 2011 taxes late S. How to file 2011 taxes late citizen or resident and taxed on your worldwide income for that tax year. How to file 2011 taxes late You must file Form 1040, 1040A, or 1040EZ and figure your tax as prescribed in the instructions for those forms. How to file 2011 taxes late   When counting the number of days of presence during a calendar year, count any day you were physically present in the United States at any time during the day. How to file 2011 taxes late However, do not count any days (up to a limit of 30 days) on which you performed personal services in the United States for an employer who is not related to you if either of the following apply. How to file 2011 taxes late You have ties with other countries. How to file 2011 taxes late You have ties with other countries if: You became (within a reasonable period after your expatriation or termination of residency) a citizen or resident of the country in which you, your spouse, or either of your parents were born, and You became fully liable for income tax in that country. How to file 2011 taxes late You were physically present in the United States for 30 days or less during each year in the 10-year period ending on the date of expatriation or termination of residency. How to file 2011 taxes late Do not count any day you were an exempt individual or were unable to leave the United States because of a medical condition that arose while you were in the United States. How to file 2011 taxes late See Exempt individual and Medical condition in chapter 1 under Substantial Presence Test, but disregard the information about Form 8843. How to file 2011 taxes late Related employer. How to file 2011 taxes late   If your employer in the United States is any of the following, then your employer is related to you. How to file 2011 taxes late You must count any days you performed services in the United States for that employer as days of presence in the United States. How to file 2011 taxes late Members of your family. How to file 2011 taxes late This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. How to file 2011 taxes late ), and lineal descendants (children, grandchildren, etc. How to file 2011 taxes late ). How to file 2011 taxes late A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. How to file 2011 taxes late A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. How to file 2011 taxes late (See Publication 550, chapter 4, Constructive ownership of stock, for how to determine whether you directly or indirectly own outstanding stock. How to file 2011 taxes late ) A tax-exempt charitable or educational organization that is directly or indirectly controlled, in any manner or by any method, by you or by a member of your family, whether or not this control is legally enforceable. How to file 2011 taxes late Date of tax expatriation. How to file 2011 taxes late   For purposes of U. How to file 2011 taxes late S. How to file 2011 taxes late tax rules, the date of your expatriation or termination of residency is the later of the dates on which you perform the following actions. How to file 2011 taxes late You notify either the Department of State or the Department of Homeland Security (whichever is appropriate) of your expatriating act or termination of residency. How to file 2011 taxes late You file Form 8854 in accordance with the form instructions. How to file 2011 taxes late Annual return. How to file 2011 taxes late   If the expatriation tax applies to you, you must file Form 8854 each year during the 10-year period following the date of expatriation. How to file 2011 taxes late You must file this form even if you owe no U. How to file 2011 taxes late S. How to file 2011 taxes late tax. How to file 2011 taxes late Penalty. How to file 2011 taxes late   If you fail to file Form 8854 for any tax year, fail to include all information required to be shown on the form, or include incorrect information, you may have to pay a penalty of $10,000. How to file 2011 taxes late You will not have to pay a penalty if you show that the failure is due to reasonable cause and not to willful neglect. How to file 2011 taxes late How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) If the expatriation tax applies to you, you are generally subject to tax on your U. How to file 2011 taxes late S. How to file 2011 taxes late source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. How to file 2011 taxes late S. How to file 2011 taxes late trade or business. How to file 2011 taxes late For this purpose, U. How to file 2011 taxes late S. How to file 2011 taxes late source gross income (defined in chapter 2) includes gains from the sale or exchange of: Property (other than stock or debt obligations) located in the United States, Stock issued by a U. How to file 2011 taxes late S. How to file 2011 taxes late domestic corporation, and Debt obligations of U. How to file 2011 taxes late S. How to file 2011 taxes late persons or of the United States, a state or political subdivision thereof, or the District of Columbia. How to file 2011 taxes late U. How to file 2011 taxes late S. How to file 2011 taxes late source income also includes any income or gain derived from stock in certain controlled foreign corporations if you owned, or were considered to own, at any time during the 2-year period ending on the date of expatriation, more than 50% of: The total combined voting power of all classes of that corporation's stock, or The total value of the stock. How to file 2011 taxes late The income or gain is considered U. How to file 2011 taxes late S. How to file 2011 taxes late source income only to the extent of your share of earnings and profits earned or accumulated before the date of expatriation and during the periods you met the ownership requirements discussed above. How to file 2011 taxes late Any exchange of property is treated as a sale of the property at its fair market value on the date of the exchange and any gain is treated as U. How to file 2011 taxes late S. How to file 2011 taxes late source gross income in the tax year of the exchange unless you enter into a gain recognition agreement under Notice 97-19. How to file 2011 taxes late Other information. How to file 2011 taxes late   For more information on the expatriation tax provisions, including exceptions to the tax and special U. How to file 2011 taxes late S. How to file 2011 taxes late source rules, see section 877 of the Internal Revenue Code. How to file 2011 taxes late Expatriation Tax Return If you expatriated or terminated your U. How to file 2011 taxes late S. How to file 2011 taxes late residency, or you are subject to the expatriation tax, you must file Form 8854, Initial and Annual Expatriation Statement. How to file 2011 taxes late Attach it to Form 1040NR if you are required to file that form. How to file 2011 taxes late If you are present in the United States following your expatriation and are subject to tax as a U. How to file 2011 taxes late S. How to file 2011 taxes late citizen or resident, file Form 8854 with Form 1040. How to file 2011 taxes late Expatriation After June 16, 2008 If you expatriated after June 16, 2008, the expatriation rules apply to you if you meet any of the following conditions. How to file 2011 taxes late Your average annual net income tax for the 5 years ending before the date of expatriation or termination of residency is more than: $139,000 if you expatriated or terminated residency in 2008. How to file 2011 taxes late $145,000 if you expatriated or terminated residency in 2009 or 2010. How to file 2011 taxes late $147,000 if you expatriated or terminated residency in 2011. How to file 2011 taxes late $151,000 if you expatriated or terminated residency in 2012. How to file 2011 taxes late $155,000 if you expatriated or terminated residency in 2013. How to file 2011 taxes late Your net worth is $2 million or more on the date of your expatriation or termination of residency. How to file 2011 taxes late You fail to certify on Form 8854 that you have complied with all U. How to file 2011 taxes late S. How to file 2011 taxes late federal tax obligations for the 5 years preceding the date of your expatriation or termination of residency. How to file 2011 taxes late Exception for dual-citizens and certain minors. How to file 2011 taxes late   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) above. How to file 2011 taxes late However, they still must provide the certification required in (3) above. How to file 2011 taxes late Certain dual-citizens. How to file 2011 taxes late   You may qualify for the exception described above if both of the following apply. How to file 2011 taxes late You became at birth a U. How to file 2011 taxes late S. How to file 2011 taxes late citizen and a citizen of another country and you continue to be a citizen of, and are taxed as a resident of, that other country. How to file 2011 taxes late You have been a resident of the United States for not more than 10 years during the 15-year tax period ending with the tax year during which the expatriation occurs. How to file 2011 taxes late For the purpose of determining U. How to file 2011 taxes late S. How to file 2011 taxes late residency, use the substantial presence test described in chapter 1. How to file 2011 taxes late Certain minors. How to file 2011 taxes late   You may qualify for the exception described earlier if you meet both of the following requirements. How to file 2011 taxes late You expatriated before you were 18½. How to file 2011 taxes late You have been a resident of the United States for not more than 10 tax years before the expatriation occurs. How to file 2011 taxes late For the purpose of determining U. How to file 2011 taxes late S. How to file 2011 taxes late residency, use the substantial presence test described in chapter 1. How to file 2011 taxes late Expatriation date. How to file 2011 taxes late   Your expatriation date is the date you relinquish U. How to file 2011 taxes late S. How to file 2011 taxes late citizenship (in the case of a former citizen) or terminate your long-term residency (in the case of a former U. How to file 2011 taxes late S. How to file 2011 taxes late resident). How to file 2011 taxes late Former U. How to file 2011 taxes late S. How to file 2011 taxes late citizen. How to file 2011 taxes late   You are considered to have relinquished your U. How to file 2011 taxes late S. How to file 2011 taxes late citizenship on the earliest of the following dates. How to file 2011 taxes late The date you renounced U. How to file 2011 taxes late S. How to file 2011 taxes late citizenship before a diplomatic or consular officer of the United States (provided that the voluntary renouncement was later confirmed by the issuance of a certificate of loss of nationality). How to file 2011 taxes late The date you furnished to the State Department a signed statement of voluntary relinquishment of U. How to file 2011 taxes late S. How to file 2011 taxes late nationality confirming the performance of an expatriating act (provided that the voluntary relinquishment was later confirmed by the issuance of a certificate of loss of nationality). How to file 2011 taxes late The date the State Department issued a certificate of loss of nationality. How to file 2011 taxes late The date that a U. How to file 2011 taxes late S. How to file 2011 taxes late court canceled your certificate of naturalization. How to file 2011 taxes late Former long-term resident. How to file 2011 taxes late   You are considered to have terminated your long-term residency on the earliest of the following dates. How to file 2011 taxes late The date you voluntarily relinquished your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U. How to file 2011 taxes late S. How to file 2011 taxes late consular or immigration officer, and the Department of Homeland Security determined that you have, in fact, abandoned your lawful permanent resident status. How to file 2011 taxes late The date you became subject to a final administrative order for your removal from the United States under the Immigration and Nationality Act and you actually left the United States as a result of that order. How to file 2011 taxes late If you were a dual resident of the United States and a country with which the United States has an income tax treaty, the date you began to be treated as a resident of that country and you determined that, for purposes of the treaty, you are a resident of the treaty country and notify the IRS of that treatment on Forms 8833 and 8854. How to file 2011 taxes late See Effect of Tax Treaties in chapter 1 for more information about dual residents. How to file 2011 taxes late How To Figure the Expatriation Tax (If You Expatriate After June 16, 2008) In the year you expatriate, you are subject to income tax on the net unrealized gain (or loss) in your property as if the property had been sold for its fair market value on the day before your expatriation date (“mark-to-market tax”). How to file 2011 taxes late This applies to most types of property interests you held on the date of relinquishment of citizenship or termination of residency. How to file 2011 taxes late But see Exceptions , later. How to file 2011 taxes late Gains arising from deemed sales must be taken into account for the tax year of the deemed sale without regard to other U. How to file 2011 taxes late S. How to file 2011 taxes late internal revenue laws. How to file 2011 taxes late Losses from deemed sales must be taken into account to the extent otherwise provided under U. How to file 2011 taxes late S. How to file 2011 taxes late internal revenue laws. How to file 2011 taxes late However, Internal Revenue Code section 1091 (relating to the disallowance of losses on wash sales of stock and securities) does not apply. How to file 2011 taxes late The net gain that you otherwise must include in your income is reduced (but not below zero) by: $600,000 if you expatriated or terminated residency before January 1, 2009. How to file 2011 taxes late $626,000 if you expatriated or terminated residency in 2009. How to file 2011 taxes late $627,000 if you expatriated or terminated residency in 2010. How to file 2011 taxes late $636,000 if you expatriated or terminated residency in 2011. How to file 2011 taxes late $651,000 if you expatriated or terminated residency in 2012. How to file 2011 taxes late $668,000 if you expatriated or terminated residency in 2013. How to file 2011 taxes late Exceptions. How to file 2011 taxes late   The mark-to-market tax does not apply to the following. How to file 2011 taxes late Eligible deferred compensation items. How to file 2011 taxes late Ineligible deferred compensation items. How to file 2011 taxes late Interests in nongrantor trusts. How to file 2011 taxes late Specified tax deferred accounts. How to file 2011 taxes late Instead, items (1) and (3) may be subject to withholding at source. How to file 2011 taxes late In the case of item (2), you are treated as receiving the present value of your accrued benefit as of the day before the expatriation date. How to file 2011 taxes late In the case of item (4), you are treated as receiving a distribution of your entire interest in the account on the day before your expatriation date. How to file 2011 taxes late See paragraphs (d), (e), and (f) of section 877A for more information. How to file 2011 taxes late Expatriation Tax Return If you expatriated or terminated your U. How to file 2011 taxes late S. How to file 2011 taxes late residency, or you are subject to the expatriation rules (as discussed earlier in the first paragraph under Expatriation After June 16, 2008), you must file Form 8854. How to file 2011 taxes late Attach it to Form 1040 or Form 1040NR if you are required to file either of those forms. How to file 2011 taxes late Deferral of payment of mark-to-market tax. How to file 2011 taxes late   You can make an irrevocable election to defer payment of the mark-to-market tax imposed on the deemed sale of property. How to file 2011 taxes late If you make this election, the following rules apply. How to file 2011 taxes late You can make the election on a property-by-property basis. How to file 2011 taxes late The deferred tax attributable to a particular property is due on the return for the tax year in which you dispose of the property. How to file 2011 taxes late Interest is charged for the period the tax is deferred. How to file 2011 taxes late The due date for the payment of the deferred tax cannot be extended beyond the earlier of the following dates. How to file 2011 taxes late The due date of the return required for the year of death. How to file 2011 taxes late The time that the security provided for the property fails to be adequate. How to file 2011 taxes late See item (6) below. How to file 2011 taxes late You make the election on Form 8854. How to file 2011 taxes late You must provide adequate security (such as a bond). How to file 2011 taxes late You must make an irrevocable waiver of any right under any treaty of the United States which would preclude assessment or collection of the mark-to-market tax. How to file 2011 taxes late   For more information about the deferral of payment, see the Instructions for Form 8854. How to file 2011 taxes late Prev  Up  Next   Home   More Online Publications