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Irs Tax Forms 2011 Download

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Irs Tax Forms 2011 Download

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

Irs tax forms 2011 download Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Irs tax forms 2011 download Tax questions. Irs tax forms 2011 download Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/pub550. Irs tax forms 2011 download What's New Net investment income tax (NIIT). Irs tax forms 2011 download  Beginning in 2013, you may be subject to the NIIT. Irs tax forms 2011 download The NIIT applies at a rate of 3. Irs tax forms 2011 download 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. Irs tax forms 2011 download See Net investment income tax (NIIT) , later. Irs tax forms 2011 download Maximum capital gain rates. Irs tax forms 2011 download  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Irs tax forms 2011 download See Capital Gain Tax Rates , later, for more information. Irs tax forms 2011 download Gift tax exclusion amount increased. Irs tax forms 2011 download  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. Irs tax forms 2011 download See Property Received as a Gift , later. Irs tax forms 2011 download Reminders Mutual fund distributions. Irs tax forms 2011 download  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. Irs tax forms 2011 download Foreign source income. Irs tax forms 2011 download  If you are a U. Irs tax forms 2011 download S. Irs tax forms 2011 download citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. Irs tax forms 2011 download S. Irs tax forms 2011 download law. Irs tax forms 2011 download This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Irs tax forms 2011 download Employee stock options. Irs tax forms 2011 download  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. Irs tax forms 2011 download Photographs of missing children. Irs tax forms 2011 download  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs tax forms 2011 download Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs tax forms 2011 download You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs tax forms 2011 download Introduction This publication provides information on the tax treatment of investment income and expenses. Irs tax forms 2011 download It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. Irs tax forms 2011 download It explains what investment income is taxable and what investment expenses are deductible. Irs tax forms 2011 download It explains when and how to show these items on your tax return. Irs tax forms 2011 download It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. Irs tax forms 2011 download The glossary at the end of this publication defines many of the terms used. Irs tax forms 2011 download Investment income. Irs tax forms 2011 download   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. Irs tax forms 2011 download Investment expenses. Irs tax forms 2011 download   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. Irs tax forms 2011 download Qualified retirement plans and IRAs. Irs tax forms 2011 download   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. Irs tax forms 2011 download The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. Irs tax forms 2011 download The tax rules that apply to retirement plan distributions are explained in the following publications. Irs tax forms 2011 download Publication 560, Retirement Plans for Small Business. Irs tax forms 2011 download Publication 571, Tax-Sheltered Annuity Plans. Irs tax forms 2011 download Publication 575, Pension and Annuity Income. Irs tax forms 2011 download Publication 590, Individual Retirement Arrangements (IRAs). Irs tax forms 2011 download Publication 721, Tax Guide to U. Irs tax forms 2011 download S. Irs tax forms 2011 download Civil Service Retirement Benefits. Irs tax forms 2011 download    Comments and suggestions. Irs tax forms 2011 download   We welcome your comments about this publication and your suggestions for future editions. Irs tax forms 2011 download   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs tax forms 2011 download NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs tax forms 2011 download Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs tax forms 2011 download   You can send your comments from www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/formspubs/. Irs tax forms 2011 download Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs tax forms 2011 download ”   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. Irs tax forms 2011 download Ordering forms and publications. Irs tax forms 2011 download   Visit www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs tax forms 2011 download Internal Revenue Service 1201 N. Irs tax forms 2011 download Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs tax forms 2011 download   If you have a tax question, check the information available on IRS. Irs tax forms 2011 download gov or call 1-800-829-1040. Irs tax forms 2011 download We cannot answer tax questions sent to either of the above addresses. Irs tax forms 2011 download Prev  Up  Next   Home   More Online Publications