File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Irs 2012 Tax Forms 1040 Instructions

Free State Tax DownloadsAmending 2011 Taxes1040zFree State Filing OnlineFree State Tax ServiceFree Online Tax Filing State And FederalE File 1040x FreeEz Form 20101040x 2010 Instructions1040x FreeFree File Taxes2013 1040 Ez FormState Income Tax FormsPrintable Tax Forms 2010Tax Ez FormTurbotax Military FreeTax Forms OnlineHr Block Online TaxAmend My TaxesFillable 1040x1040ez Free File Online140 EzTax ActDoes A Working Student Have To File For TaxesInstructions For Filing 1040xEz 1040 E-file1040ez Forms 20131040ez HelpOnline 1040ez FormFederal Income Tax Form 1040ezWhere To File A 1040xEz 1040 Form2010 Amended Tax FormHow To Amend Your Tax Return Online2011 Irs Form 1040Turbotax Free State ReturnIrs 1040ezOnline Tax AmendmentHow To File 2012 Taxes Late Online FreeFile Federal And State Taxes

Irs 2012 Tax Forms 1040 Instructions

Irs 2012 tax forms 1040 instructions 1. Irs 2012 tax forms 1040 instructions   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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Special rule for members of the U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions Armed Forces. Irs 2012 tax forms 1040 instructions   If you are a member of the U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. Irs 2012 tax forms 1040 instructions Also see the special income source rule for members of the U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions Armed Forces in chapter 2, under Compensation for Labor or Personal Services . Irs 2012 tax forms 1040 instructions Special rule for civilian spouse of active duty member of the U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions Armed Forces. Irs 2012 tax forms 1040 instructions   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. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions possession. Irs 2012 tax forms 1040 instructions Before relocating, you and your spouse must have the same tax residence. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions possession return, may be affected. Irs 2012 tax forms 1040 instructions For more information, consult with state, local, or U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions possession tax authorities regarding your tax obligations under MSRRA. Irs 2012 tax forms 1040 instructions Presence Test If you are a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. Irs 2012 tax forms 1040 instructions You were present in the relevant possession for at least 183 days during the tax year. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. Irs 2012 tax forms 1040 instructions You were present in the United States for no more than 90 days during the tax year. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Earned income is pay for personal services performed, such as wages, salaries, or professional fees. Irs 2012 tax forms 1040 instructions You had no significant connection to the United States during the tax year. Irs 2012 tax forms 1040 instructions Special rule for nonresident aliens. Irs 2012 tax forms 1040 instructions   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. Irs 2012 tax forms 1040 instructions Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. Irs 2012 tax forms 1040 instructions In that discussion, substitute the name of the possession for “United States” and “U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions ” wherever they appear. Irs 2012 tax forms 1040 instructions Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Days of presence in a possession. Irs 2012 tax forms 1040 instructions   You are considered to be present in the relevant possession on any of the following days. Irs 2012 tax forms 1040 instructions Any day you are physically present in that possession at any time during the day. Irs 2012 tax forms 1040 instructions 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). Irs 2012 tax forms 1040 instructions Your parent. Irs 2012 tax forms 1040 instructions Your spouse. Irs 2012 tax forms 1040 instructions Your child, who is your son, daughter, stepson, or stepdaughter. Irs 2012 tax forms 1040 instructions This includes an adopted child or child lawfully placed with you for legal adoption. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions   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). Irs 2012 tax forms 1040 instructions Days of presence in the United States. Irs 2012 tax forms 1040 instructions   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. Irs 2012 tax forms 1040 instructions However, do not count the following days as days of presence in the United States. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions “Child” is defined under item 2c earlier. Irs 2012 tax forms 1040 instructions “Qualifying medical treatment” is defined later. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. Irs 2012 tax forms 1040 instructions Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). Irs 2012 tax forms 1040 instructions Any day you are temporarily in the United States as a student (defined later). Irs 2012 tax forms 1040 instructions 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). Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. Irs 2012 tax forms 1040 instructions You must keep the following documentation. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Charitable Sports Event A charitable sports event is one that meets all of the following conditions. Irs 2012 tax forms 1040 instructions The main purpose is to benefit a qualified charitable organization. Irs 2012 tax forms 1040 instructions The entire net proceeds go to charity. Irs 2012 tax forms 1040 instructions Volunteers perform substantially all the work. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions The 5 calendar months do not have to be consecutive. Irs 2012 tax forms 1040 instructions Full-time student. Irs 2012 tax forms 1040 instructions   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. Irs 2012 tax forms 1040 instructions However, school attendance exclusively at night is not considered full-time attendance. Irs 2012 tax forms 1040 instructions School. Irs 2012 tax forms 1040 instructions   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. Irs 2012 tax forms 1040 instructions It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions This section looks at the factors that determine if a significant connection exists. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Permanent home. Irs 2012 tax forms 1040 instructions   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. Irs 2012 tax forms 1040 instructions The dwelling unit must be available at all times, continuously, not only for short stays. Irs 2012 tax forms 1040 instructions Exception for rental property. Irs 2012 tax forms 1040 instructions   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. Irs 2012 tax forms 1040 instructions   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. Irs 2012 tax forms 1040 instructions   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. Irs 2012 tax forms 1040 instructions ), and lineal descendants (children, grandchildren, etc. Irs 2012 tax forms 1040 instructions ). Irs 2012 tax forms 1040 instructions Anyone under an arrangement that lets you use some other dwelling unit. Irs 2012 tax forms 1040 instructions Anyone at less than a fair rental price. Irs 2012 tax forms 1040 instructions   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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. Irs 2012 tax forms 1040 instructions Example—significant connection. Irs 2012 tax forms 1040 instructions Ann Green, a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions citizen, is a sales representative for a company based in Guam. Irs 2012 tax forms 1040 instructions Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. Irs 2012 tax forms 1040 instructions Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. Irs 2012 tax forms 1040 instructions When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. Irs 2012 tax forms 1040 instructions Ann's stays are always of short duration and she asks her brother's permission to stay with him. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Ann satisfies the presence test because she has no significant connection to the United States. Irs 2012 tax forms 1040 instructions Example—presence test. Irs 2012 tax forms 1040 instructions Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. Irs 2012 tax forms 1040 instructions They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. Irs 2012 tax forms 1040 instructions The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. Irs 2012 tax forms 1040 instructions In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Irs 2012 tax forms 1040 instructions Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. Irs 2012 tax forms 1040 instructions Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. Irs 2012 tax forms 1040 instructions 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). Irs 2012 tax forms 1040 instructions 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). Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Example. Irs 2012 tax forms 1040 instructions In 2013, Sean Silverman, a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. Irs 2012 tax forms 1040 instructions When not at sea, Sean lived with his spouse at a house they own in American Samoa. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions See Special Rules in the Year of a Move , later in this chapter. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions possession. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions The location of your permanent home. Irs 2012 tax forms 1040 instructions The location of your family. Irs 2012 tax forms 1040 instructions The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. Irs 2012 tax forms 1040 instructions The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. Irs 2012 tax forms 1040 instructions The location where you conduct your routine personal banking activities. Irs 2012 tax forms 1040 instructions The location where you conduct business activities (other than those that go into determining your tax home). Irs 2012 tax forms 1040 instructions The location of the jurisdiction in which you hold a driver's license. Irs 2012 tax forms 1040 instructions The location of the jurisdiction in which you vote. Irs 2012 tax forms 1040 instructions The location of charitable organizations to which you contribute. Irs 2012 tax forms 1040 instructions The country of residence you designate on forms and documents. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. Irs 2012 tax forms 1040 instructions Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. Irs 2012 tax forms 1040 instructions Example—closer connection to the United States. Irs 2012 tax forms 1040 instructions Marcos Reyes, a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. Irs 2012 tax forms 1040 instructions His spouse and two teenage children remained in California to allow the children to complete high school. Irs 2012 tax forms 1040 instructions He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Marcos received mail in California, including bank and brokerage statements and credit card bills. Irs 2012 tax forms 1040 instructions He conducted his personal banking activities in California. Irs 2012 tax forms 1040 instructions He held a California driver's license and was also registered to vote there. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Closer connection to another possession. Irs 2012 tax forms 1040 instructions   Generally, possessions are not treated as foreign countries. Irs 2012 tax forms 1040 instructions Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. Irs 2012 tax forms 1040 instructions Example—tax home and closer connection to possession. Irs 2012 tax forms 1040 instructions Pearl Blackmon, a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. Irs 2012 tax forms 1040 instructions For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. Irs 2012 tax forms 1040 instructions Most of Pearl's personal belongings, including her automobile, are located in the CNMI. Irs 2012 tax forms 1040 instructions She is registered to vote in, and has a driver's license issued by, the CNMI. Irs 2012 tax forms 1040 instructions She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. Irs 2012 tax forms 1040 instructions Pearl satisfies the presence test with respect to both Guam and the CNMI. Irs 2012 tax forms 1040 instructions She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Pearl is considered a bona fide resident of Guam, the location of her tax home. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions See Special Rules in the Year of a Move , next. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. Irs 2012 tax forms 1040 instructions Example. Irs 2012 tax forms 1040 instructions Dwight Wood, a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions citizen, files returns on a calendar year basis. Irs 2012 tax forms 1040 instructions He lived in the United States from January 2007 through May 2013. Irs 2012 tax forms 1040 instructions In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. Irs 2012 tax forms 1040 instructions Example. Irs 2012 tax forms 1040 instructions Jean Aspen, a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions citizen, files returns on a calendar year basis. Irs 2012 tax forms 1040 instructions From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. Irs 2012 tax forms 1040 instructions Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Example. Irs 2012 tax forms 1040 instructions Randy White, a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions citizen, files returns on a calendar year basis. Irs 2012 tax forms 1040 instructions For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. Irs 2012 tax forms 1040 instructions From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. Irs 2012 tax forms 1040 instructions On May 5, 2013, Randy moved and changed his tax home to Nevada. Irs 2012 tax forms 1040 instructions Later that year he established a closer connection to the United States than to Puerto Rico. Irs 2012 tax forms 1040 instructions Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions possession, you may need to file Form 8898. Irs 2012 tax forms 1040 instructions This applies to the U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. Irs 2012 tax forms 1040 instructions Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. Irs 2012 tax forms 1040 instructions Your worldwide gross income (defined below) in that tax year is more than $75,000. Irs 2012 tax forms 1040 instructions You meet one of the following. Irs 2012 tax forms 1040 instructions You take a position for U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions tax purposes that you became a bona fide resident of a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions possession after a tax year for which you filed a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. Irs 2012 tax forms 1040 instructions You are a citizen or resident alien of the United States who takes the position for U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions tax purposes that you ceased to be a bona fide resident of a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions You take the position for U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions Worldwide gross income. Irs 2012 tax forms 1040 instructions   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. Irs 2012 tax forms 1040 instructions Example. Irs 2012 tax forms 1040 instructions You are a U. Irs 2012 tax forms 1040 instructions S. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. Irs 2012 tax forms 1040 instructions 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. Irs 2012 tax forms 1040 instructions This is in addition to any criminal penalty that may be imposed. Irs 2012 tax forms 1040 instructions Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Justification for an Exception to Fair Opportunity

Title  
Justification for an Exception to Fair Opportunity - Redacted pdf
Notice of Intent to Sole Source NG_Awarded pdf

 

Page Last Reviewed or Updated: 09-Sep-2013

The Irs 2012 Tax Forms 1040 Instructions

Irs 2012 tax forms 1040 instructions Publication 547(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionCómo pedir formularios y publicaciones. Irs 2012 tax forms 1040 instructions Preguntas sobre los impuestos. Irs 2012 tax forms 1040 instructions Useful Items - You may want to see: Qué Hay de Nuevo Nueva Sección C en el Formulario 4684 para esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Irs 2012 tax forms 1040 instructions  La Sección C del Formulario 4684 (disponible en inglés) es nueva para el año 2013. Irs 2012 tax forms 1040 instructions Usted debe completar la Seción C si está reclamando una deducción de pérdida por robo debido a un esquema de inversión de tipo Ponzi (Ponzi-type scheme) y estará usando el Procedimiento Tributario (Revenue Procedure) 2009-20, según modificado por el Procedimiento Tributario (Revenue Procedure) 2011-58. Irs 2012 tax forms 1040 instructions La Sección C del Formulario 4864 reemplaza el Anexo A del Procedimiento Tributario (Revenue Procedure) 2009-20. Irs 2012 tax forms 1040 instructions No necesita completar el Anexo A. Irs 2012 tax forms 1040 instructions Para más información, vea Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes) , más adelante. Irs 2012 tax forms 1040 instructions Recordatorios Acontecimientos futuros. Irs 2012 tax forms 1040 instructions  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 547(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Irs 2012 tax forms 1040 instructions irs. Irs 2012 tax forms 1040 instructions gov/Spanish/About-Publication-547(SP). Irs 2012 tax forms 1040 instructions Fotografías de niños desaparecidos. Irs 2012 tax forms 1040 instructions  El Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se enorgullece en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Irs 2012 tax forms 1040 instructions En esta publicación, pueden aparecer fotografías de niños desaparecidos que han sido seleccionadas por el Centro. Irs 2012 tax forms 1040 instructions Estas fotografías aparecen en páginas que de otra manera estarían en blanco. Irs 2012 tax forms 1040 instructions Usted puede ayudar a que estos niños regresen a sus hogares si identifica alguno de ellos y llama gratis al 1-800-THE-LOST (1-800-843-5678). Irs 2012 tax forms 1040 instructions Introduction Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios. Irs 2012 tax forms 1040 instructions Un hecho fortuito ocurre cuando su propiedad resulta dañada por causa de algún desastre, como por ejemplo, una tormenta, un incendio, un accidente automovilístico u otro suceso de esta índole. Irs 2012 tax forms 1040 instructions Un robo ocurre cuando alguien hurta sus bienes. Irs 2012 tax forms 1040 instructions La pérdida de depósitos monetarios ocurre cuando su institución bancaria se declara insolvente o en quiebra (bancarrota). Irs 2012 tax forms 1040 instructions Esta publicación aborda los siguientes temas: Definiciones de hecho fortuito, robo y pérdida de depósitos monetarios. Irs 2012 tax forms 1040 instructions Cómo calcular el monto de su pérdida o ganancia. Irs 2012 tax forms 1040 instructions Cómo se tratan tributariamente seguros y otros reembolsos que reciba. Irs 2012 tax forms 1040 instructions Límites de la deducción. Irs 2012 tax forms 1040 instructions Cómo y cuándo declarar un caso de hecho fortuito o robo. Irs 2012 tax forms 1040 instructions Reglas especiales para pérdidas en zonas de desastre. Irs 2012 tax forms 1040 instructions Formularios que tiene que presentar. Irs 2012 tax forms 1040 instructions   Normalmente, si es víctima de un hecho fortuito o robo, tiene que presentar el Formulario 4684 (disponible sólo en inglés). Irs 2012 tax forms 1040 instructions Asimismo, es posible que tenga que presentar uno o más de los siguientes formularios (todos en inglés): Anexo A (Formulario 1040). Irs 2012 tax forms 1040 instructions Formulario 1040NR, Anexo A (para extranjeros no residentes). Irs 2012 tax forms 1040 instructions Anexo D. Irs 2012 tax forms 1040 instructions Formulario 4797. Irs 2012 tax forms 1040 instructions Para información adicional sobre qué formulario utilizar, vea más adelante la sección sobre Cómo Declarar Pérdidas y Ganancias . Irs 2012 tax forms 1040 instructions Expropiaciones forzosas. Irs 2012 tax forms 1040 instructions   Para obtener información sobre expropiaciones forzosas de propiedades, vea el tema Involuntary Conversions (Conversiones involuntarias) en el capítulo 1 de la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés. Irs 2012 tax forms 1040 instructions Registros para el cálculo de pérdidas por hecho fortuito y robo. Irs 2012 tax forms 1040 instructions   La Publicación 584SP, Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de uso Personal) está a su disposición para ayudarle a hacer una lista de artículos de sus bienes de uso personal que hayan sido robados o dañados y calcular su pérdida. Irs 2012 tax forms 1040 instructions En dicha publicación se incluyen tablas para ayudarle a calcular el monto de las pérdidas de su vivienda, artículos de la misma y vehículos motorizados. Irs 2012 tax forms 1040 instructions   La Publicación 584-B, Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos de propiedad de uso comercial), en inglés puede ayudarle a hacer una lista de artículos que hayan sido robados o dañados en su empresa o bienes de generación de ingresos, y calcular su pérdida. Irs 2012 tax forms 1040 instructions Comentarios y sugerencias. Irs 2012 tax forms 1040 instructions   Agradecemos sus comentarios y sugerencias sobre esta publicación para ediciones futuras. Irs 2012 tax forms 1040 instructions   Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs 2012 tax forms 1040 instructions NW, IR-6526 Washington, DC 20224   Contestamos gran parte de correspondencia por teléfono. Irs 2012 tax forms 1040 instructions Por lo tanto, nos sería útil si en su correspondencia incluye el número telefónico con su código de área donde podemos ubicarlo durante el día. Irs 2012 tax forms 1040 instructions   Puede enviarnos comentarios a través de www. Irs 2012 tax forms 1040 instructions irs. Irs 2012 tax forms 1040 instructions gov/formspubs, pulsando sobre “ Comment on Tax Forms and Publications ” (Comentarios sobre formularios y publicaciones tributarios) bajo el título “ Information about ” (Información sobre), en inglés. Irs 2012 tax forms 1040 instructions   Aunque no podemos contestar cada uno de los comentarios, agradecemos su opinión y tendremos en cuenta sus comentarios cuando revisemos nuestros productos. Irs 2012 tax forms 1040 instructions Cómo pedir formularios y publicaciones. Irs 2012 tax forms 1040 instructions   Visite el sitio web del IRS www. Irs 2012 tax forms 1040 instructions irs. Irs 2012 tax forms 1040 instructions gov/espanol y pulse sobre el enlace “Formularios y Publicaciones” para descargar formularios y publicaciones. Irs 2012 tax forms 1040 instructions Llame al 1-800-829-3676 o escriba a la dirección que aparece a continuación y recibirá respuesta a los 10 días de que el IRS reciba su solicitud: Internal Revenue Service 1201 N. Irs 2012 tax forms 1040 instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Irs 2012 tax forms 1040 instructions   Si tiene alguna pregunta acerca de sus impuestos, consulte la información disponible en IRS. Irs 2012 tax forms 1040 instructions gov/espanol o llame al número 1-800-829-1040. Irs 2012 tax forms 1040 instructions No podemos contestar preguntas sobre impuestos enviadas a las direcciones anteriores. Irs 2012 tax forms 1040 instructions Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés 551 Basis of Assets (Base de activos), en inglés 584SP Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 584-B Business Casualty, Disaster, and Theft Loss Workbook (Registro de pérdidas por hechos fortuitos, desastres y robos comerciales), en inglés  Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo A (Formulario 1040NR) Itemized Deductions (for nonresident aliens) (Deducciones detalladas (para extranjeros no residentes)), en inglés Anexo D (Formulario 1040) Capital Gains and Losses (Pérdidas y ganancias de capital), en inglés 4684 Casualties and Thefts (Hechos fortuitos y robos), en inglés 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés  Para más información sobre cómo obtener publicaciones y formularios, vea la sección Cómo Obtener Ayuda con los Impuestos al final de esta publicación. Irs 2012 tax forms 1040 instructions Prev  Up  Next   Home   More Online Publications