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Hrblock at home Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. Hrblock at home Tax questions. Hrblock at home How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Hrblock at home How To Use This Workbook You can use this workbook by following these five steps. Hrblock at home Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Hrblock at home Know the definitions of adjusted basis and fair market value, discussed below. Hrblock at home Fill out Schedules 1 through 6. Hrblock at home Read the Instructions for Form 4684. Hrblock at home Fill out Form 4684 using the information you entered in Schedules 1 through 6. Hrblock at home Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Hrblock at home Take what's in each row of. Hrblock at home . Hrblock at home . Hrblock at home And enter it on Form 4684. Hrblock at home . Hrblock at home . Hrblock at home Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. Hrblock at home   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. Hrblock at home If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Hrblock at home If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Hrblock at home Fair market value. Hrblock at home   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Hrblock at home When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Hrblock at home Deduction limits. Hrblock at home   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Hrblock at home See the Instructions for Form 4684, Section B. Hrblock at home If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Hrblock at home   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Hrblock at home Employee property is property used in performing services as an employee. Hrblock at home Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Hrblock at home You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Hrblock at home NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Hrblock at home Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Hrblock at home You can email us at taxforms@irs. Hrblock at home gov. Hrblock at home Please put “Publications Comment” on the subject line. Hrblock at home You can also send us comments from www. Hrblock at home irs. Hrblock at home gov/formspubs/. Hrblock at home Select “Comment on Tax Forms and Publications” under “Information about. Hrblock at home ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Hrblock at home Ordering forms and publications. Hrblock at home   Visit www. Hrblock at home irs. Hrblock at home gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Hrblock at home Internal Revenue Service 1201 N. Hrblock at home Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Hrblock at home   If you have a tax question, check the information available on IRS. Hrblock at home gov or call 1-800-829-1040. Hrblock at home We cannot answer tax questions sent to either of the above addresses. Hrblock at home How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Hrblock at home By selecting the method that is best for you, you will have quick and easy access to tax help. Hrblock at home Free help with your return. Hrblock at home   Free help in preparing your return is available nationwide from IRS-certified volunteers. Hrblock at home The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Hrblock at home Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Hrblock at home To find the nearest VITA or TCE site, visit IRS. Hrblock at home gov or call 1-800-906-9887 or 1-800-829-1040. Hrblock at home   As part of the TCE program, AARP offers the Tax-Aide counseling program. Hrblock at home To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Hrblock at home aarp. Hrblock at home org/money/taxaide. Hrblock at home   For more information on these programs, go to IRS. Hrblock at home gov and enter keyword “VITA” in the upper right-hand corner. Hrblock at home Internet. Hrblock at home You can access the IRS website at IRS. Hrblock at home gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Hrblock at home Go to IRS. Hrblock at home gov and click on Where's My Refund. Hrblock at home Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Hrblock at home If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Hrblock at home Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Hrblock at home E-file your return. Hrblock at home Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Hrblock at home Download forms, including talking tax forms, instructions, and publications. Hrblock at home Order IRS products online. Hrblock at home Research your tax questions online. Hrblock at home Search publications online by topic or keyword. Hrblock at home Use the online Internal Revenue Code, regulations, or other official guidance. Hrblock at home View Internal Revenue Bulletins (IRBs) published in the last few years. Hrblock at home Figure your withholding allowances using the withholding calculator online at www. Hrblock at home irs. Hrblock at home gov/individuals. Hrblock at home Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Hrblock at home irs. Hrblock at home gov/individuals. Hrblock at home Sign up to receive local and national tax news by email. Hrblock at home Get information on starting and operating a small business. Hrblock at home Phone. Hrblock at home Many services are available by phone. Hrblock at home   Ordering forms, instructions, and publications. Hrblock at home Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Hrblock at home You should receive your order within 10 days. Hrblock at home Asking tax questions. Hrblock at home Call the IRS with your tax questions at 1-800-829-1040. Hrblock at home Solving problems. Hrblock at home You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Hrblock at home An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Hrblock at home Call your local Taxpayer Assistance Center for an appointment. Hrblock at home To find the number, go to www. Hrblock at home irs. Hrblock at home gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Hrblock at home TTY/TDD equipment. Hrblock at home If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Hrblock at home TeleTax topics. Hrblock at home Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Hrblock at home Refund information. Hrblock at home You can check the status of your refund on the new IRS phone app. Hrblock at home Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Hrblock at home IRS2Go is a new way to provide you with information and tools. Hrblock at home To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Hrblock at home Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Hrblock at home If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Hrblock at home Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Hrblock at home If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Hrblock at home Other refund information. Hrblock at home To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Hrblock at home Evaluating the quality of our telephone services. Hrblock at home To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Hrblock at home One method is for a second IRS representative to listen in on or record random telephone calls. Hrblock at home Another is to ask some callers to complete a short survey at the end of the call. Hrblock at home Walk-in. Hrblock at home Many products and services are available on a walk-in basis. Hrblock at home   Products. Hrblock at home You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hrblock at home Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Hrblock at home Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Hrblock at home Services. Hrblock at home You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Hrblock at home An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Hrblock at home If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Hrblock at home No appointment is necessary—just walk in. Hrblock at home If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Hrblock at home A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Hrblock at home If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Hrblock at home All other issues will be handled without an appointment. Hrblock at home To find the number of your local office, go to  www. Hrblock at home irs. Hrblock at home gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Hrblock at home Mail. Hrblock at home You can send your order for forms, instructions, and publications to the address below. Hrblock at home You should receive a response within 10 days after your request is received. Hrblock at home  Internal Revenue Service 1201 N. Hrblock at home Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Hrblock at home   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hrblock at home Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Hrblock at home We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Hrblock at home Remember, the worst thing you can do is nothing at all. Hrblock at home   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Hrblock at home You face (or your business is facing) an immediate threat of adverse action. Hrblock at home You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Hrblock at home   If you qualify for our help, we’ll do everything we can to get your problem resolved. Hrblock at home You will be assigned to one advocate who will be with you at every turn. Hrblock at home We have offices in every state, the District of Columbia, and Puerto Rico. Hrblock at home Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Hrblock at home And our services are always free. Hrblock at home   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Hrblock at home Our tax toolkit at www. Hrblock at home TaxpayerAdvocate. Hrblock at home irs. Hrblock at home gov can help you understand these rights. Hrblock at home   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Hrblock at home irs. Hrblock at home gov/advocate. Hrblock at home You can also call our toll-free number at 1-877-777-4778. Hrblock at home   TAS also handles large-scale or systemic problems that affect many taxpayers. Hrblock at home If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Hrblock at home irs. Hrblock at home gov/advocate. Hrblock at home Low Income Taxpayer Clinics (LITCs). Hrblock at home   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Hrblock at home Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Hrblock at home These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Hrblock at home Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Hrblock at home For more information and to find a clinic near you, see the LITC page at www. Hrblock at home irs. Hrblock at home gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Hrblock at home This publication is also available by calling 1-800-829-3676 or at your local IRS office. Hrblock at home Free tax services. Hrblock at home   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Hrblock at home Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Hrblock at home The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Hrblock at home The majority of the information and services listed in this publication are available to you free of charge. Hrblock at home If there is a fee associated with a resource or service, it is listed in the publication. Hrblock at home   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Hrblock at home DVD for tax products. Hrblock at home You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Hrblock at home Prior-year forms, instructions, and publications. Hrblock at home Tax Map: an electronic research tool and finding aid. Hrblock at home Tax law frequently asked questions. Hrblock at home Tax Topics from the IRS telephone response system. Hrblock at home Internal Revenue Code—Title 26 of the U. Hrblock at home S. Hrblock at home Code. Hrblock at home Links to other Internet based Tax Research Materials. Hrblock at home Fill-in, print, and save features for most tax forms. Hrblock at home Internal Revenue Bulletins. Hrblock at home Toll-free and email technical support. Hrblock at home Two releases during the year. Hrblock at home  – The first release will ship the beginning of January 2012. Hrblock at home  – The final release will ship the beginning of March 2012. Hrblock at home Purchase the DVD from National Technical Information Service (NTIS) at www. Hrblock at home irs. Hrblock at home gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Hrblock at home Prev  Up  Next   Home   More Online Publications
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The Hrblock At Home

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