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How To Fill 1040nr

How To File 2010 Taxes In 2012How Do I Ammend A Tax ReturnFile 1040ez For FreeIrs Federal Tax Tables 2012Tax Form 1040x InstructionsTax Form 1040ezState Income Tax1040ezformE-file Prior Year Tax ReturnHr Block Free Tax FilingState Income Tax FormsHow Do I File Taxes From 20092011 Federal Tax Form 1040ezTurbotax Free 1040ez1040ez 2011 Tax FormHow To Fill Out 1040x Step By Step1040ez Form And InstructionsI Need To File My 2012 Tax ReturnTax Form For MilitaryFile An Extension Online2012 Form 1040 Schedule AHow To File A Late Tax Return 2011Free Turbo Tax 2013 Download1040x Form Instructions1040ez Instruction BookFiling 2011 Taxes For FreeFree Electronic Tax FilingIrs 2011 Tax FormWhere To File State Taxes1040 Es Payment Voucher1040 Nr EzState Tax Return 2012How To Amend A Tax Return 20121040nr EzForm 1040nr InstructionsCan I File A 1040x OnlineState Income Tax Form 2012File 2012 And 2013 TaxesFree State Filing OnlineFree Tax Forms

How To Fill 1040nr

How to fill 1040nr Index C Change in classification Disregarded entity to corporation, Subsequent Elections Disregarded entity to partnership, Change in default classification. How to fill 1040nr , Subsequent Elections Partnership to corporation, Subsequent Elections Partnership to disregarded entity, Change in default classification. How to fill 1040nr , Subsequent Elections Recognition of gain or loss, Change in default classification. How to fill 1040nr , Change in default classification. How to fill 1040nr , Subsequent Elections Classification as a corporation, LLCs Classified as Corporations Classification as a Disregarded Entity, LLCs Classified as Disregarded Entities Classification as a Partnership, LLCs Classified as Partnerships Classification Election, LLCs Classified as Corporations Classification of an LLC Default classification, Classification of an LLC Elected classification, Classification of an LLC Comments on publication, Comments and suggestions. How to fill 1040nr E Employer identification number (see Taxpayer identification number) Employment tax, Employment tax and certain excise taxes. How to fill 1040nr Excise taxes, Employment tax and certain excise taxes. How to fill 1040nr I Information, How to get more, How To Get More Information S Self-employment tax, Self-employment tax rule for disregarded entity LLCs. How to fill 1040nr Small Business Administration, Small Business Administration Social security number (see Taxpayer identification number) Subchapter S election, LLCs Classified as Corporations Suggestions for publication, Comments and suggestions. How to fill 1040nr T Tax help (see Information, How to get more) Taxpayer Advocate, Contacting your Taxpayer Advocate. How to fill 1040nr Taxpayer identification number, Taxpayer identification number. How to fill 1040nr Prev  Up     Home   More Online Publications
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Contact My Local Office in Oregon

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Bend 

250 NW Franklin Ave.
Bend, OR  97701

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(541) 706-5732
Eugene 211 E 7th           
Eugene, OR 97401

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(541) 342-8766
Medford 960 Ellendale Dr.
Medford, OR 97504

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:30 p.m.)

 

Services Provided

(541) 282-1350
Portland 1220 SW Third Ave.
Portland, OR  97204
 

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 265-3501
Salem

1660 Oak St. S.E.
Salem, OR  97301

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 587-3101

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (503) 265-3591 in the Portland area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
100 SW Main Street, MS 0180
Portland, OR 97204

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The How To Fill 1040nr

How to fill 1040nr 1. How to fill 1040nr   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. How to fill 1040nr Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. How to fill 1040nr Special rule for members of the U. How to fill 1040nr S. How to fill 1040nr Armed Forces. How to fill 1040nr   If you are a member of the U. How to fill 1040nr S. How to fill 1040nr Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. How to fill 1040nr Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. How to fill 1040nr Also see the special income source rule for members of the U. How to fill 1040nr S. How to fill 1040nr Armed Forces in chapter 2, under Compensation for Labor or Personal Services . How to fill 1040nr Special rule for civilian spouse of active duty member of the U. How to fill 1040nr S. How to fill 1040nr Armed Forces. How to fill 1040nr   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. How to fill 1040nr S. How to fill 1040nr possession. How to fill 1040nr Before relocating, you and your spouse must have the same tax residence. How to fill 1040nr If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. How to fill 1040nr As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. How to fill 1040nr S. How to fill 1040nr possession return, may be affected. How to fill 1040nr For more information, consult with state, local, or U. How to fill 1040nr S. How to fill 1040nr possession tax authorities regarding your tax obligations under MSRRA. How to fill 1040nr Presence Test If you are a U. How to fill 1040nr S. How to fill 1040nr citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. How to fill 1040nr You were present in the relevant possession for at least 183 days during the tax year. How to fill 1040nr You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. How to fill 1040nr During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. How to fill 1040nr You were present in the United States for no more than 90 days during the tax year. How to fill 1040nr You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. How to fill 1040nr Earned income is pay for personal services performed, such as wages, salaries, or professional fees. How to fill 1040nr You had no significant connection to the United States during the tax year. How to fill 1040nr Special rule for nonresident aliens. How to fill 1040nr   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. How to fill 1040nr Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. How to fill 1040nr In that discussion, substitute the name of the possession for “United States” and “U. How to fill 1040nr S. How to fill 1040nr ” wherever they appear. How to fill 1040nr Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. How to fill 1040nr Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. How to fill 1040nr Days of presence in a possession. How to fill 1040nr   You are considered to be present in the relevant possession on any of the following days. How to fill 1040nr Any day you are physically present in that possession at any time during the day. How to fill 1040nr Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). How to fill 1040nr Your parent. How to fill 1040nr Your spouse. How to fill 1040nr Your child, who is your son, daughter, stepson, or stepdaughter. How to fill 1040nr This includes an adopted child or child lawfully placed with you for legal adoption. How to fill 1040nr This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. How to fill 1040nr Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. How to fill 1040nr   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). How to fill 1040nr Days of presence in the United States. How to fill 1040nr   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. How to fill 1040nr However, do not count the following days as days of presence in the United States. How to fill 1040nr Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. How to fill 1040nr “Child” is defined under item 2c earlier. How to fill 1040nr “Qualifying medical treatment” is defined later. How to fill 1040nr Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. How to fill 1040nr Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. How to fill 1040nr Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). How to fill 1040nr Any day you are temporarily in the United States as a student (defined later). How to fill 1040nr Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). How to fill 1040nr Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. How to fill 1040nr The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. How to fill 1040nr With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. How to fill 1040nr You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. How to fill 1040nr You must keep the following documentation. How to fill 1040nr Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. How to fill 1040nr Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. How to fill 1040nr Charitable Sports Event A charitable sports event is one that meets all of the following conditions. How to fill 1040nr The main purpose is to benefit a qualified charitable organization. How to fill 1040nr The entire net proceeds go to charity. How to fill 1040nr Volunteers perform substantially all the work. How to fill 1040nr In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. How to fill 1040nr 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 fill 1040nr Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. How to fill 1040nr The 5 calendar months do not have to be consecutive. How to fill 1040nr Full-time student. How to fill 1040nr   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. How to fill 1040nr However, school attendance exclusively at night is not considered full-time attendance. How to fill 1040nr School. How to fill 1040nr   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. How to fill 1040nr It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. How to fill 1040nr Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. How to fill 1040nr This section looks at the factors that determine if a significant connection exists. How to fill 1040nr You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. How to fill 1040nr For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. How to fill 1040nr Permanent home. How to fill 1040nr   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. How to fill 1040nr The dwelling unit must be available at all times, continuously, not only for short stays. How to fill 1040nr Exception for rental property. How to fill 1040nr   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. How to fill 1040nr   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. How to fill 1040nr   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. How to fill 1040nr You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. How to fill 1040nr A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. How to fill 1040nr Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. How to fill 1040nr ), and lineal descendants (children, grandchildren, etc. How to fill 1040nr ). How to fill 1040nr Anyone under an arrangement that lets you use some other dwelling unit. How to fill 1040nr Anyone at less than a fair rental price. How to fill 1040nr   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. How to fill 1040nr Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. How to fill 1040nr   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. How to fill 1040nr Example—significant connection. How to fill 1040nr Ann Green, a U. How to fill 1040nr S. How to fill 1040nr citizen, is a sales representative for a company based in Guam. How to fill 1040nr Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. How to fill 1040nr Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. How to fill 1040nr When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. How to fill 1040nr Ann's stays are always of short duration and she asks her brother's permission to stay with him. How to fill 1040nr Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. How to fill 1040nr Ann satisfies the presence test because she has no significant connection to the United States. How to fill 1040nr Example—presence test. How to fill 1040nr Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. How to fill 1040nr They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. How to fill 1040nr The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. How to fill 1040nr In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. How to fill 1040nr Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. How to fill 1040nr However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. How to fill 1040nr Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. How to fill 1040nr Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. How to fill 1040nr 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 fill 1040nr If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. How to fill 1040nr Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. How to fill 1040nr Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. How to fill 1040nr Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). How to fill 1040nr Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). How to fill 1040nr Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. How to fill 1040nr For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. How to fill 1040nr Example. How to fill 1040nr In 2013, Sean Silverman, a U. How to fill 1040nr S. How to fill 1040nr citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. How to fill 1040nr When not at sea, Sean lived with his spouse at a house they own in American Samoa. How to fill 1040nr The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. How to fill 1040nr For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. How to fill 1040nr Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. How to fill 1040nr See Special Rules in the Year of a Move , later in this chapter. How to fill 1040nr Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. How to fill 1040nr S. How to fill 1040nr possession. How to fill 1040nr You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. How to fill 1040nr In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. How to fill 1040nr The location of your permanent home. How to fill 1040nr The location of your family. How to fill 1040nr The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. How to fill 1040nr The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. How to fill 1040nr The location where you conduct your routine personal banking activities. How to fill 1040nr The location where you conduct business activities (other than those that go into determining your tax home). How to fill 1040nr The location of the jurisdiction in which you hold a driver's license. How to fill 1040nr The location of the jurisdiction in which you vote. How to fill 1040nr The location of charitable organizations to which you contribute. How to fill 1040nr The country of residence you designate on forms and documents. How to fill 1040nr The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. How to fill 1040nr Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. How to fill 1040nr Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. How to fill 1040nr Example—closer connection to the United States. How to fill 1040nr Marcos Reyes, a U. How to fill 1040nr S. How to fill 1040nr citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. How to fill 1040nr His spouse and two teenage children remained in California to allow the children to complete high school. How to fill 1040nr He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. How to fill 1040nr Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. How to fill 1040nr Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. How to fill 1040nr Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. How to fill 1040nr Marcos received mail in California, including bank and brokerage statements and credit card bills. How to fill 1040nr He conducted his personal banking activities in California. How to fill 1040nr He held a California driver's license and was also registered to vote there. How to fill 1040nr Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. How to fill 1040nr Closer connection to another possession. How to fill 1040nr   Generally, possessions are not treated as foreign countries. How to fill 1040nr Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. How to fill 1040nr Example—tax home and closer connection to possession. How to fill 1040nr Pearl Blackmon, a U. How to fill 1040nr S. How to fill 1040nr citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. How to fill 1040nr For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. How to fill 1040nr Most of Pearl's personal belongings, including her automobile, are located in the CNMI. How to fill 1040nr She is registered to vote in, and has a driver's license issued by, the CNMI. How to fill 1040nr She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. How to fill 1040nr Pearl satisfies the presence test with respect to both Guam and the CNMI. How to fill 1040nr She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. How to fill 1040nr Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. How to fill 1040nr Pearl is considered a bona fide resident of Guam, the location of her tax home. How to fill 1040nr Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. How to fill 1040nr See Special Rules in the Year of a Move , next. How to fill 1040nr Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. How to fill 1040nr Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. How to fill 1040nr You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. How to fill 1040nr In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. How to fill 1040nr You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. How to fill 1040nr Example. How to fill 1040nr Dwight Wood, a U. How to fill 1040nr S. How to fill 1040nr citizen, files returns on a calendar year basis. How to fill 1040nr He lived in the United States from January 2007 through May 2013. How to fill 1040nr In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. How to fill 1040nr From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. How to fill 1040nr If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. How to fill 1040nr If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. How to fill 1040nr Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. How to fill 1040nr You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. How to fill 1040nr In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. How to fill 1040nr You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. How to fill 1040nr Example. How to fill 1040nr Jean Aspen, a U. How to fill 1040nr S. How to fill 1040nr citizen, files returns on a calendar year basis. How to fill 1040nr From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. How to fill 1040nr Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. How to fill 1040nr Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. How to fill 1040nr If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. How to fill 1040nr If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. How to fill 1040nr Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. How to fill 1040nr S. How to fill 1040nr citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. How to fill 1040nr Example. How to fill 1040nr Randy White, a U. How to fill 1040nr S. How to fill 1040nr citizen, files returns on a calendar year basis. How to fill 1040nr For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. How to fill 1040nr From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. How to fill 1040nr On May 5, 2013, Randy moved and changed his tax home to Nevada. How to fill 1040nr Later that year he established a closer connection to the United States than to Puerto Rico. How to fill 1040nr Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. How to fill 1040nr However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. How to fill 1040nr Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. How to fill 1040nr S. How to fill 1040nr possession, you may need to file Form 8898. How to fill 1040nr This applies to the U. How to fill 1040nr S. How to fill 1040nr possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. How to fill 1040nr Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. How to fill 1040nr Your worldwide gross income (defined below) in that tax year is more than $75,000. How to fill 1040nr You meet one of the following. How to fill 1040nr You take a position for U. How to fill 1040nr S. How to fill 1040nr tax purposes that you became a bona fide resident of a U. How to fill 1040nr S. How to fill 1040nr possession after a tax year for which you filed a U. How to fill 1040nr S. How to fill 1040nr income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. How to fill 1040nr You are a citizen or resident alien of the United States who takes the position for U. How to fill 1040nr S. How to fill 1040nr tax purposes that you ceased to be a bona fide resident of a U. How to fill 1040nr S. How to fill 1040nr possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. How to fill 1040nr You take the position for U. How to fill 1040nr S. How to fill 1040nr tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. How to fill 1040nr Worldwide gross income. How to fill 1040nr   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. How to fill 1040nr Example. How to fill 1040nr You are a U. How to fill 1040nr S. How to fill 1040nr citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. How to fill 1040nr You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. How to fill 1040nr Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. How to fill 1040nr You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. How to fill 1040nr In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. How to fill 1040nr This is in addition to any criminal penalty that may be imposed. How to fill 1040nr Prev  Up  Next   Home   More Online Publications