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Tax Planning Us State Income Taxes

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Tax Planning Us State Income Taxes

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

About the API

This documentation describes methods to use the Social Media Registry API to access the contents of the Social Media Registry.

The Social Media Registry is an official source of information about social media accounts that represent official U.S. federal government agencies, elected officials, or members of the President’s Cabinet.

If you work for the federal government and have a .gov or .mil e-mail address, you can register official U.S. federal accounts at HowTo.gov.

If you have feedback, questions, or want to tell us about the product you built with the Social Media Registry API, please e-mail us.

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Accessing the API

The interface described here uses the same method URLs and parameters for all response formats, including HTML5, JSON, and XML. If no response format is specified at request time, the results are returned as HTML5 (with the assumption that a user is accessing the API via a web browser). To specify alternate formats, append the result format to the method call:

http://registry.usa.gov/accounts?agency_id=usda
http://registry.usa.gov/accounts.json?agency_id=usda
http://registry.usa.gov/accounts.xml?agency_id=usda

API requests can be called from remote sites via Javascript using the Cross-Origin Resource Sharing mechanism (CORS) supported in most browsers. All published API methods may be called from any domain.

If support for older browsers is required, JSON requests can be made with a callback parameter in order to return JSONP responses:

http://registry.usa.gov/accounts.json?agency_id=usda&callback=listaccounts

API Updates Using Feeds

Some API methods are also available as feeds in the ATOM format. These feeds can be added to any news feed reader to list recent changes.

The ATOM format is an XML feed standard; each entry contains a summary of the Registry change and a link to the Registry API to view more information.

Feed Examples

List the most recently updated official Twitter accounts: http://registry.usa.gov/accounts.atom?service_id=twitter

List the most recently updated official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts.atom?agency_id=usda

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API Methods

/accounts (GET)

List official U.S. government social media accounts entries in the registry. This method is also available as an ATOM feed.

Parameters

  • agency_id: ID (from /agencies)
  • service_id: ID (from /services)
  • tag: text
  • page_size: integer
  • page_number: integer

Output

  • page_count: integer
  • page_number: integer
  • total_items: integer

Accounts

  • service_url: text
  • verified : boolean
  • service_id: ID
  • account: text
  • details_url: text
  • organization: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text

Example Calls

List all official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts?agency_id=usda

List all official Twitter accounts from the U.S. Department of Health and Human Services:
http://registry.usa.gov/accounts?service=twitter&agency_id=hhs

/accounts/{service ID} (GET)

A synonym for /accounts?service_id={service}, provided for REST-style browsing.

/accounts/{service ID}/{account} (GET)

A synonym for the /accounts/verify method, using a canonical service and account ID provided by that method. For example, the service and account ID for http://twitter.com/JPL_Bear might be twitter/JPL_Bear, making the canonical URL take the form http://registry.usa.gov/accounts/twitter/JPL_Bear

This is provided primarily for REST-style browsing.

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/accounts/verify (GET)

Check whether the provided URL is registered as an official government social media account.

Example: /accounts/verify?service_url=https%3A%2F%2Ftwitter.com%2F%23%21%2FJPL_Bear

Parameters

  • service_url: URL (required)

Output

  • verified: boolean
  • service_url: URL
  • service_id: ID (from /services list)
  • account: text

(if verified is true:)

  • details_url: URL
  • organization: text
  • info_url: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text
  • tags: list
  • language: text
  • display_name: text
  • updated_by: text
  • updated_at: ISO 8601 date

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/agencies (GET) 

List the sponsoring agencies that may be specified in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • agencies: list
    • agency_id: text
    • agency_name: text
    • agency_url: text

/services (GET)

List the social media services that are currently supported in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • services: list
    • service_id: text
    • service_name: text

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/tags (GET) 

List tags that are suggested for describing an account.

Parameters

  • keywords: text

Output

  • tags: list
  • tag_id: text
  • tag_text: text

Source Code

The code for the Social Media Registry is open source and available on GitHub. It is written in Ruby.

Example Applications

Terms of Service

By using this data, you agree to the Terms of Service.

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The Tax Planning Us State Income Taxes

Tax planning us state income taxes 4. Tax planning us state income taxes   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. Tax planning us state income taxes In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. Tax planning us state income taxes You subtract this credit directly from your tax. Tax planning us state income taxes Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Tax planning us state income taxes Business Credits All of the following credits are part of the general business credit. Tax planning us state income taxes The form you use to figure each credit is shown in parentheses. Tax planning us state income taxes You will also have to complete Form 3800. Tax planning us state income taxes Alternative fuel vehicle refueling property credit (Form 8911). Tax planning us state income taxes   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. Tax planning us state income taxes For more information, see Form 8911. Tax planning us state income taxes Alternative motor vehicle credit (Form 8910). Tax planning us state income taxes   For more information, see Form 8910. Tax planning us state income taxes Biodiesel and renewable diesel fuels credit (Form 8864). Tax planning us state income taxes   For more information, see Form 8864. Tax planning us state income taxes Biofuel producer credit (Form 6478). Tax planning us state income taxes    For more information, see Form 6478. Tax planning us state income taxes Carbon dioxide sequestration credit (Form 8933). Tax planning us state income taxes   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. Tax planning us state income taxes For more information, see Form 8933. Tax planning us state income taxes Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Tax planning us state income taxes   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. Tax planning us state income taxes The credit applies regardless of whether the food is consumed on or off your business premises. Tax planning us state income taxes For more information, see Form 8846. Tax planning us state income taxes Credit for employer differential wage payments (Form 8932). Tax planning us state income taxes   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. Tax planning us state income taxes For more information, see Form 8932. Tax planning us state income taxes Credit for employer-provided childcare facilities and services (Form 8882). Tax planning us state income taxes   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. Tax planning us state income taxes For more information, see Form 8882. Tax planning us state income taxes Credit for increasing research activities (Form 6765). Tax planning us state income taxes   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. Tax planning us state income taxes For more information, see Form 6765. Tax planning us state income taxes Credit for small employer health insurance premiums (Form 8941). Tax planning us state income taxes   This credit applies to the cost of certain health insurance coverage you provide to certain employees. Tax planning us state income taxes For more information, see Form 8941. Tax planning us state income taxes Credit for small employer pension plan startup costs (Form 8881). Tax planning us state income taxes   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Tax planning us state income taxes For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Tax planning us state income taxes Disabled access credit (Form 8826). Tax planning us state income taxes   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. Tax planning us state income taxes You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. Tax planning us state income taxes For more information, see Form 8826. Tax planning us state income taxes Distilled spirits credit (Form 8906). Tax planning us state income taxes   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. Tax planning us state income taxes For more information, see Form 8906. Tax planning us state income taxes Empowerment zone employment credit (Form 8844). Tax planning us state income taxes   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. Tax planning us state income taxes For more information, see Form 8844. Tax planning us state income taxes Energy efficient appliance credit (Form 8909). Tax planning us state income taxes   This credit is available for manufacturers of eligible appliances. Tax planning us state income taxes For more information, see Form 8909. Tax planning us state income taxes Energy efficient home credit (Form 8908). Tax planning us state income taxes   This credit is available for eligible contractors of certain homes sold for use as a residence. Tax planning us state income taxes For more information, see Form 8908. Tax planning us state income taxes Indian employment credit (Form 8845). Tax planning us state income taxes   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. Tax planning us state income taxes For more information, see Form 8845. Tax planning us state income taxes Investment credit (Form 3468). Tax planning us state income taxes   The investment credit is the total of the following credits. Tax planning us state income taxes Rehabilitation credit. Tax planning us state income taxes Energy credit. Tax planning us state income taxes Qualifying advanced coal project credit. Tax planning us state income taxes Qualifying gasification project credit. Tax planning us state income taxes Qualifying advanced energy project credit. Tax planning us state income taxes   For more information, see Form 3468. Tax planning us state income taxes Low sulfur diesel fuel production credit (Form 8896). Tax planning us state income taxes    For more information, see Form 8896. Tax planning us state income taxes Low-income housing credit (Form 8586). Tax planning us state income taxes   This credit generally applies to each new qualified low-income building placed in service after 1986. Tax planning us state income taxes For more information, see Form 8586. Tax planning us state income taxes Mine rescue team training credit (Form 8923). Tax planning us state income taxes   This credit applies to training program costs you pay or incur for certain mine rescue team employees. Tax planning us state income taxes For more information, see Form 8923. Tax planning us state income taxes New markets credit (Form 8874). Tax planning us state income taxes   This credit is for qualified equity investments made in qualified community development entities. Tax planning us state income taxes For more information, see Form 8874. Tax planning us state income taxes Nonconventional source fuel credit (Form 8907). Tax planning us state income taxes   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. Tax planning us state income taxes For more information, see Form 8907. Tax planning us state income taxes Orphan drug credit (Form 8820). Tax planning us state income taxes   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. Tax planning us state income taxes For more information, see Form 8820. Tax planning us state income taxes Qualified plug-in electric drive motor vehicle credit (Form 8936). Tax planning us state income taxes   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. Tax planning us state income taxes For more information, see Form 8936. Tax planning us state income taxes Qualified railroad track maintenance credit (Form 8900). Tax planning us state income taxes   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. Tax planning us state income taxes For more information, see Form 8900. Tax planning us state income taxes Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Tax planning us state income taxes   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. Tax planning us state income taxes S. Tax planning us state income taxes possessions from qualified energy resources at a qualified facility. Tax planning us state income taxes For more information, see Form 8835. Tax planning us state income taxes Work opportunity credit (Form 5884). Tax planning us state income taxes   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Tax planning us state income taxes For more information, see Form 5884. Tax planning us state income taxes How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. Tax planning us state income taxes In addition to the credit form, you also need to file Form 3800. Tax planning us state income taxes Prev  Up  Next   Home   More Online Publications