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Taxact 2012 Return

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Taxact 2012 Return

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Contact My Local Office in Arkansas

Face-to-face Tax Help

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

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

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

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

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

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

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

City  Street Address  Days/Hours of Service  Telephone* 
Fayetteville  655 E. Millsap Rd.
Fayetteville, AR 72703 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(479) 442-3948 
Ft. Smith  4905 Old
Greenwood Rd.
Ft. Smith, AR 72903 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(479) 649-8602 
Jonesboro  615 S. Main St.
Jonesboro, AR 72401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(870) 802-0219 
Little Rock  700 W. Capitol
Little Rock, AR 72201 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(501) 324-5111 


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

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

The Taxpayer Advocate Service: Call (501) 396-5978 in Little Rock, or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

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

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

Internal Revenue Service
700 W. Capitol Avenue, Stop 1040
Little Rock, AR 72201

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The Taxact 2012 Return

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