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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Turbotax Amended Return

File My 2011 Taxes For FreeOhio Tax Form 1040ezFile Free State Return OnlineWww Taxcut Com1040 Ez InstructionsFiling Taxes For 2011Freefilefillableforms ComMa Taxes Ng Army MilTurbo Tax AmendmentHow To Ammend Your TaxesCan I Still File 2011 Taxes OnlineTurbotax 2009Amend 2010 Tax Return OnlineWhere Do I Send My 1040xIncome Tax Return 20132010 1040ez InstructionsState Tax Returns FreeFiling 2011 Taxes LateFree Ez Tax FormAmending Tax ReturnsFree H&r Block SoftwareFile 1040x Free2011 Free Tax Usa2011 1040ez OnlineTurbotax 1040x 2012Corrected Tax ReturnFile Past Taxes For FreeCan I Still File My 2011 Taxes OnlineState Tax Return Online1040ez2010 Tax Forms 1040aFree Online Tax PreparationFree State And Federal Tax FilingIrs 1040 Ez Online FilingUnemployment Tax FormsFree State Tax E-filingFreestatetaxAmend A 2012 Tax ReturnHow To Fill Out 1040xIrs Forms

Turbotax Amended Return

Turbotax amended return 6. Turbotax amended return   How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Turbotax amended return Prev  Up  Next   Home   More Online Publications
Español

Court Services and Offender Supervision Agency for the District of Columbia

The Court Services and Offender Supervision Agency provides supervision of adults on parole, probation, and supervised release in the District of Columbia.

Contact the Agency or Department

Website: Court Services and Offender Supervision Agency for the District of Columbia

Address: 633 Indiana Avenue, NW
Washington, DC 20004

Phone Number: (202) 220-5300

The Turbotax Amended Return

Turbotax amended return 1. Turbotax amended return   Nonresident Alien or Resident Alien? Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Nonresident Aliens Resident AliensGreen Card Test Substantial Presence Test Effect of Tax Treaties Dual-Status AliensFirst Year of Residency Choosing Resident Alien Status Last Year of Residency Nonresident Spouse Treated as a ResidentHow To Make the Choice Aliens From American Samoa or Puerto Rico Introduction You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. Turbotax amended return If you are both a nonresident and resident in the same year, you have a dual status. Turbotax amended return Dual status is explained later. Turbotax amended return Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. Turbotax amended return Topics - This chapter discusses: How to determine if you are a nonresident, resident, or dual-status alien, and How to treat a nonresident spouse as a resident alien. Turbotax amended return Useful Items - You may want to see: Form (and Instructions) 1040 U. Turbotax amended return S. Turbotax amended return Individual Income Tax Return 1040A U. Turbotax amended return S. Turbotax amended return Individual Income Tax Return 1040NR U. Turbotax amended return S. Turbotax amended return Nonresident Alien Income Tax Return 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 8840 Closer Connection Exception Statement for Aliens 8843 Statement for Exempt Individuals and Individuals With a Medical Condition See chapter 12 for information about getting these forms. Turbotax amended return Nonresident Aliens If you are an alien (not a U. Turbotax amended return S. Turbotax amended return citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. Turbotax amended return Resident Aliens You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2013 (January 1–December 31). Turbotax amended return Even if you do not meet either of these tests, you may be able to choose to be treated as a U. Turbotax amended return S. Turbotax amended return resident for part of the year. Turbotax amended return See First-Year Choice under Dual-Status Aliens, later. Turbotax amended return Green Card Test You are a resident for tax purposes if you are a lawful permanent resident of the United States at any time during calendar year 2013. Turbotax amended return (However, see Dual-Status Aliens , later. Turbotax amended return ) This is known as the “green card” test. Turbotax amended return You are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. Turbotax amended return You generally have this status if the U. Turbotax amended return S. Turbotax amended return Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. Turbotax amended return ” You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned. Turbotax amended return Resident status taken away. Turbotax amended return   Resident status is considered to have been taken away from you if the U. Turbotax amended return S. Turbotax amended return government issues you a final administrative or judicial order of exclusion or deportation. Turbotax amended return A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. Turbotax amended return Resident status abandoned. Turbotax amended return   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. Turbotax amended return S. Turbotax amended return consular officer. Turbotax amended return    If you initiate the determination, your resident status is considered to be abandoned when you file either of the following with the USCIS or U. Turbotax amended return S. Turbotax amended return consular officer. Turbotax amended return Your application for abandonment. Turbotax amended return Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. Turbotax amended return You must file the letter by certified mail, return receipt requested. Turbotax amended return You must keep a copy of the letter and proof that it was mailed and received. Turbotax amended return    Until you have proof your letter was received, you remain a resident alien for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than ten years old or because you have been absent from the United States for a period of time. Turbotax amended return   If the USCIS or U. Turbotax amended return S. Turbotax amended return consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. Turbotax amended return If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Turbotax amended return   Under U. Turbotax amended return S. Turbotax amended return immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Turbotax amended return    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Turbotax amended return See Expatriation Tax in chapter 4. Turbotax amended return Termination of residency after June 3, 2004, and before June 17, 2008. Turbotax amended return   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. Turbotax amended return S. Turbotax amended return resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. Turbotax amended return Termination of residency after June 16, 2008. Turbotax amended return   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Turbotax amended return Substantial Presence Test You will be considered a U. Turbotax amended return S. Turbotax amended return resident for tax purposes if you meet the substantial presence test for calendar year 2013. Turbotax amended return To meet this test, you must be physically present in the United States on at least: 31 days during 2013, and 183 days during the 3-year period that includes 2013, 2012, and 2011, counting: All the days you were present in 2013, and 1/3 of the days you were present in 2012, and 1/6 of the days you were present in 2011. Turbotax amended return Example. Turbotax amended return You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Turbotax amended return To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Turbotax amended return Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Turbotax amended return The term United States includes the following areas. Turbotax amended return All 50 states and the District of Columbia. Turbotax amended return The territorial waters of the United States. Turbotax amended return The seabed and subsoil of those submarine areas that are adjacent to U. Turbotax amended return S. Turbotax amended return territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. Turbotax amended return The term does not include U. Turbotax amended return S. Turbotax amended return possessions and territories or U. Turbotax amended return S. Turbotax amended return airspace. Turbotax amended return Days of Presence in the United States You are treated as present in the United States on any day you are physically present in the country at any time during the day. Turbotax amended return However, there are exceptions to this rule. Turbotax amended return Do not count the following as days of presence in the United States for the substantial presence test. Turbotax amended return Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Turbotax amended return Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Turbotax amended return Days you are in the United States as a crew member of a foreign vessel. Turbotax amended return Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. Turbotax amended return Days you are an exempt individual. Turbotax amended return The specific rules that apply to each of these categories are discussed next. Turbotax amended return Regular commuters from Canada or Mexico. Turbotax amended return   Do not count the days on which you commute to work in the United States from your residence in Canada or Mexico if you regularly commute from Canada or Mexico. Turbotax amended return You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period. Turbotax amended return   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. Turbotax amended return “Workdays” are the days on which you work in the United States or Canada or Mexico. Turbotax amended return “Working period” means the period beginning with the first day in the current year on which you are physically present in the United States to work and ending on the last day in the current year on which you are physically present in the United States to work. Turbotax amended return If your work requires you to be present in the United States only on a seasonal or cyclical basis, your working period begins on the first day of the season or cycle on which you are present in the United States to work and ends on the last day of the season or cycle on which you are present in the United States to work. Turbotax amended return You can have more than one working period in a calendar year, and your working period can begin in one calendar year and end in the following calendar year. Turbotax amended return Example. Turbotax amended return Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. Turbotax amended return She was assigned to her firm's office in the United States from February 1 through June 1. Turbotax amended return On June 2, she resumed her employment in Mexico. Turbotax amended return On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. Turbotax amended return S. Turbotax amended return office. Turbotax amended return She returned to her home in Mexico on each of those evenings. Turbotax amended return On 7 days, she worked in her firm's Mexico office. Turbotax amended return For purposes of the substantial presence test, Maria does not count the days she commuted to work in the United States because those days equal more than 75% of the workdays during the working period (69 workdays in the United States divided by 76 workdays in the working period equals 90. Turbotax amended return 8%). Turbotax amended return Days in transit. Turbotax amended return   Do not count the days you are in the United States for less than 24 hours and you are in transit between two places outside the United States. Turbotax amended return You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. Turbotax amended return For example, if you travel between airports in the United States to change planes en route to your foreign destination, you are considered to be in transit. Turbotax amended return However, you are not considered to be in transit if you attend a business meeting while in the United States. Turbotax amended return This is true even if the meeting is held at the airport. Turbotax amended return Crew members. Turbotax amended return   Do not count the days you are temporarily present in the United States as a regular crew member of a foreign vessel (boat or ship) engaged in transportation between the United States and a foreign country or a U. Turbotax amended return S. Turbotax amended return possession. Turbotax amended return However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. Turbotax amended return Medical condition. Turbotax amended return   Do not count the days you intended to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. Turbotax amended return Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Turbotax amended return For example, you may be able to establish that you intended to leave if your purpose for visiting the United States could be accomplished during a period that is not long enough to qualify you for the substantial presence test. Turbotax amended return However, if you need an extended period of time to accomplish the purpose of your visit and that period would qualify you for the substantial presence test, you would not be able to establish an intent to leave the United States before the end of that extended period. Turbotax amended return   In the case of an individual who is judged mentally incompetent, proof of intent to leave the United States can be determined by analyzing the individual's pattern of behavior before he or she was judged mentally incompetent. Turbotax amended return   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. Turbotax amended return See Form 8843 , later. Turbotax amended return   You cannot exclude any days of presence in the United States under the following circumstances. Turbotax amended return You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave. Turbotax amended return You returned to the United States for treatment of a medical condition that arose during a prior stay. Turbotax amended return The condition existed before your arrival in the United States and you were aware of the condition. Turbotax amended return It does not matter whether you needed treatment for the condition when you entered the United States. Turbotax amended return Exempt individual. Turbotax amended return   Do not count days for which you are an exempt individual. Turbotax amended return The term “exempt individual” does not refer to someone exempt from U. Turbotax amended return S. Turbotax amended return tax, but to anyone in the following categories. Turbotax amended return An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. Turbotax amended return A teacher or trainee temporarily present in the United States under a “J” or “Q” visa, who substantially complies with the requirements of the visa. Turbotax amended return A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. Turbotax amended return A professional athlete temporarily in the United States to compete in a charitable sports event. Turbotax amended return   The specific rules for each of these four categories (including any rules on the length of time you will be an exempt individual) are discussed next. Turbotax amended return Foreign government-related individuals. Turbotax amended return   A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States: As a full-time employee of an international organization, By reason of diplomatic status, or By reason of a visa (other than a visa that grants lawful permanent residence) that the Secretary of the Treasury determines represents full-time diplomatic or consular status. Turbotax amended return Note. Turbotax amended return You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. Turbotax amended return    An international organization is any public international organization that the President of the United States has designated by Executive Order as being entitled to the privileges, exemptions, and immunities provided for in the International Organizations Act. Turbotax amended return An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. Turbotax amended return   An individual is considered to have full-time diplomatic or consular status if he or she: Has been accredited by a foreign government that is recognized by the United States, Intends to engage primarily in official activities for that foreign government while in the United States, and Has been recognized by the President, Secretary of State, or a consular officer as being entitled to that status. Turbotax amended return Note. Turbotax amended return If you are present in the United States under an “A” or “G” visa you are considered a foreign government-related individual (with full-time diplomatic or consular status). Turbotax amended return None of your days count for purposes of the substantial presence test. Turbotax amended return   Members of the immediate family include the individual's spouse and unmarried children (whether by blood or adoption) but only if the spouse's or unmarried children's visa statuses are derived from and dependent on the exempt individual's visa classification. Turbotax amended return Unmarried children are included only if they: Are under 21 years of age, Reside regularly in the exempt individual's household, and Are not members of another household. Turbotax amended return Teachers and trainees. Turbotax amended return   A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a “J” or “Q” visa and substantially complies with the requirements of that visa. Turbotax amended return You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Turbotax amended return S. Turbotax amended return immigration laws and could result in the loss of your visa status. Turbotax amended return   Also included are immediate family members of exempt teachers and trainees. Turbotax amended return See the definition of immediate family, earlier, under Foreign government-related individuals . Turbotax amended return   You will not be an exempt individual as a teacher or trainee in 2013 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. Turbotax amended return However, you will be an exempt individual if all of the following conditions are met. Turbotax amended return You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years, A foreign employer paid all of your compensation during 2013, and A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee. Turbotax amended return A foreign employer includes an office or place of business of an American entity in a foreign country or a U. Turbotax amended return S. Turbotax amended return possession. Turbotax amended return   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. Turbotax amended return See Form 8843 , later. Turbotax amended return Example. Turbotax amended return Carla was temporarily in the United States during the year as a teacher on a “J” visa. Turbotax amended return Her compensation for the year was paid by a foreign employer. Turbotax amended return Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. Turbotax amended return She will not be considered an exempt individual for the current year because she was exempt as a teacher for at least 2 of the past 6 years. Turbotax amended return If her compensation for the past 2 years had been paid by a foreign employer, she would be an exempt individual for the current year. Turbotax amended return Students. Turbotax amended return   A student is any individual who is temporarily in the United States on an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of that visa. Turbotax amended return You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Turbotax amended return S. Turbotax amended return immigration laws and could result in the loss of your visa status. Turbotax amended return   Also included are immediate family members of exempt students. Turbotax amended return See the definition of immediate family, earlier, under Foreign government-related individuals . Turbotax amended return   You will not be an exempt individual as a student in 2013 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements. Turbotax amended return You establish that you do not intend to reside permanently in the United States. Turbotax amended return You have substantially complied with the requirements of your visa. Turbotax amended return The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to, the following. Turbotax amended return Whether you have maintained a closer connection to a foreign country (discussed later). Turbotax amended return Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country . Turbotax amended return   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. Turbotax amended return See Form 8843 , later. Turbotax amended return Professional athletes. Turbotax amended return   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. Turbotax amended return A charitable sports event is one that meets the following conditions. Turbotax amended return The main purpose is to benefit a qualified charitable organization. Turbotax amended return The entire net proceeds go to charity. Turbotax amended return Volunteers perform substantially all the work. Turbotax amended return   In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in a sports event. Turbotax amended 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. Turbotax amended return   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. Turbotax amended return See Form 8843 , next. Turbotax amended return Form 8843. Turbotax amended return   If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully completed Form 8843. Turbotax amended return You were unable to leave the United States as planned because of a medical condition or problem. Turbotax amended return You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. Turbotax amended return You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. Turbotax amended return You were a professional athlete competing in a charitable sports event. Turbotax amended return Attach Form 8843 to your 2013 income tax return. Turbotax amended return If you do not have to file a return, send Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. Turbotax amended return The due date for filing is discussed in chapter 7. Turbotax amended return If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete or because of a medical condition that arose while you were in the United States. Turbotax amended return This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. Turbotax amended return Closer Connection to a Foreign Country Even if you meet the substantial presence test, you can be treated as a nonresident alien if you: Are present in the United States for less than 183 days during the year, Maintain a tax home in a foreign country during the year, and Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next). Turbotax amended return Closer connection to two foreign countries. Turbotax amended return   You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions. Turbotax amended return You maintained a tax home beginning on the first day of the year in one foreign country. Turbotax amended return You changed your tax home during the year to a second foreign country. Turbotax amended return You continued to maintain your tax home in the second foreign country for the rest of the year. Turbotax amended return You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country. Turbotax amended return You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country. Turbotax amended return Tax home. Turbotax amended return   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Turbotax amended return Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Turbotax amended 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. Turbotax amended return If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Turbotax amended return   For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year, and must be located in the same foreign country to which you are claiming to have a closer connection. Turbotax amended return Foreign country. Turbotax amended return   In determining whether you have a closer connection to a foreign country, the term “foreign country” means: Any territory under the sovereignty of the United Nations or a government other than that of the United States, The territorial waters of the foreign country (determined under U. Turbotax amended return S. Turbotax amended return law), The seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights under international law to explore and exploit natural resources, and Possessions and territories of the United States. Turbotax amended return Establishing a closer connection. Turbotax amended return   You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. Turbotax amended return In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following. Turbotax amended return The country of residence you designate on forms and documents. Turbotax amended return The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. Turbotax amended return The location of: Your permanent home, Your family, Your personal belongings, such as cars, furniture, clothing, and jewelry, Your current social, political, cultural, professional, or religious affiliations, Your business activities (other than those that constitute your tax home), The jurisdiction in which you hold a driver's license, The jurisdiction in which you vote, and Charitable organizations to which you contribute. Turbotax amended return It does not matter whether your permanent home is a house, an apartment, or a furnished room. Turbotax amended return It also does not matter whether you rent or own it. Turbotax amended return It is important, however, that your home be available at all times, continuously, and not solely for short stays. Turbotax amended return When you cannot have a closer connection. Turbotax amended return   You cannot claim you have a closer connection to a foreign country if either of the following applies: You personally applied, or took other steps during the year, to change your status to that of a permanent resident, or You had an application pending for adjustment of status during the current year. Turbotax amended return Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. Turbotax amended return Form I-508, Waiver of Rights, Privileges, Exemptions and Immunities Form I-485, Application to Register Permanent Residence or Adjust Status Form I-130, Petition for Alien Relative, on your behalf Form I-140, Immigrant Petition for Alien Worker, on your behalf Form ETA-750, Application for Alien Employment Certification, on your behalf Form DS-230, Application for Immigrant Visa and Alien Registration Form 8840. Turbotax amended return   You must attach a fully completed Form 8840 to your income tax return to claim you have a closer connection to a foreign country or countries. Turbotax amended return   If you do not have to file a return, send the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. Turbotax amended return The due date for filing is discussed later in chapter 7. Turbotax amended return   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. Turbotax amended return This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. Turbotax amended return Effect of Tax Treaties The rules given here to determine if you are a U. Turbotax amended return S. Turbotax amended return resident do not override tax treaty definitions of residency. Turbotax amended return If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. Turbotax amended return A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Turbotax amended return The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). Turbotax amended return If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U. Turbotax amended return S. Turbotax amended return income tax. Turbotax amended return For purposes other than figuring your tax, you will be treated as a U. Turbotax amended return S. Turbotax amended return resident. Turbotax amended return For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . Turbotax amended return Information to be reported. Turbotax amended return   If you are a dual-resident taxpayer and you claim treaty benefits, you must file a return by the due date (including extensions) using Form 1040NR or Form 1040NR-EZ, and compute your tax as a nonresident alien. Turbotax amended return You must also attach a fully completed Form 8833 if you determine your residency under a tax treaty and receive payments or income items totaling more than $100,000. Turbotax amended return You may also have to attach Form 8938 (discussed in chapter 7). Turbotax amended return See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. Turbotax amended return Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. Turbotax amended return This usually occurs in the year you arrive in or depart from the United States. Turbotax amended return Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. Turbotax amended return First Year of Residency If you are a U. Turbotax amended return S. Turbotax amended return resident for the calendar year, but you were not a U. Turbotax amended return S. Turbotax amended return resident at any time during the preceding calendar year, you are a U. Turbotax amended return S. Turbotax amended return resident only for the part of the calendar year that begins on the residency starting date. Turbotax amended return You are a nonresident alien for the part of the year before that date. Turbotax amended return Residency starting date under substantial presence test. Turbotax amended return   If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. Turbotax amended return However, you do not have to count up to 10 days of actual presence in the United States if on those days you establish that: You had a closer connection to a foreign country than to the United States, and Your tax home was in that foreign country. Turbotax amended return See Closer Connection to a Foreign Country , earlier. Turbotax amended return   In determining whether you can exclude up to 10 days, the following rules apply. Turbotax amended return You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. Turbotax amended return You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Turbotax amended return Although you can exclude up to 10 days of presence in determining your residency starting date, you must include those days when determining whether you meet the substantial presence test. Turbotax amended return Example. Turbotax amended return Ivan Ivanovich is a citizen of Russia. Turbotax amended return He came to the United States for the first time on January 6, 2013, to attend a business meeting and returned to Russia on January 10, 2013. Turbotax amended return His tax home remained in Russia. Turbotax amended return On March 1, 2013, he moved to the United States and resided here for the rest of the year. Turbotax amended return Ivan is able to establish a closer connection to Russia for the period January 6–10. Turbotax amended return Thus, his residency starting date is March 1. Turbotax amended return Statement required to exclude up to 10 days of presence. Turbotax amended return   You must file a statement with the IRS if you are excluding up to 10 days of presence in the United States for purposes of your residency starting date. Turbotax amended return You must sign and date this statement and include a declaration that it is made under penalties of perjury. Turbotax amended return The statement must contain the following information (as applicable). Turbotax amended return Your name, address, U. Turbotax amended return S. Turbotax amended return taxpayer identification number (if any), and U. Turbotax amended return S. Turbotax amended return visa number (if any). Turbotax amended return Your passport number and the name of the country that issued your passport. Turbotax amended return The tax year for which the statement applies. Turbotax amended return The first day that you were present in the United States during the year. Turbotax amended return The dates of the days you are excluding in figuring your first day of residency. Turbotax amended return Sufficient facts to establish that you have maintained your tax home in and a closer connection to a foreign country during the period you are excluding. Turbotax amended return   Attach the required statement to your income tax return. Turbotax amended return If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. Turbotax amended return The due date for filing is discussed in chapter 7. Turbotax amended return   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. Turbotax amended return Therefore, your first day of residency will be the first day you are present in the United States. Turbotax amended return This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. Turbotax amended return Residency starting date under green card test. Turbotax amended return   If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident. Turbotax amended return   If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. Turbotax amended return Residency during the preceding year. Turbotax amended return   If you were a U. Turbotax amended return S. Turbotax amended return resident during any part of the preceding calendar year and you are a U. Turbotax amended return S. Turbotax amended return resident for any part of the current year, you will be considered a U. Turbotax amended return S. Turbotax amended return resident at the beginning of the current year. Turbotax amended return This applies whether you are a resident under the substantial presence test or green card test. Turbotax amended return Example. Turbotax amended return Robert Bach is a citizen of Switzerland. Turbotax amended return He came to the United States as a U. Turbotax amended return S. Turbotax amended return resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. Turbotax amended return Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. Turbotax amended return In calendar year 2013, Robert's U. Turbotax amended return S. Turbotax amended return residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. Turbotax amended return First-Year Choice If you do not meet either the green card test or the substantial presence test for 2012 or 2013 and you did not choose to be treated as a resident for part of 2012, but you meet the substantial presence test for 2014, you can choose to be treated as a U. Turbotax amended return S. Turbotax amended return resident for part of 2013. Turbotax amended return To make this choice, you must: Be present in the United States for at least 31 days in a row in 2013, and Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2013. Turbotax amended return For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States. Turbotax amended return When counting the days of presence in (1) and (2) above, do not count the days you were in the United States under any of the exceptions discussed earlier under Days of Presence in the United States. Turbotax amended return If you make the first-year choice, your residency starting date for 2013 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. Turbotax amended return You are treated as a U. Turbotax amended return S. Turbotax amended return resident for the rest of the year. Turbotax amended return If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. Turbotax amended return If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period. Turbotax amended return Note. Turbotax amended return You do not have to be married to make this choice. Turbotax amended return Example 1. Turbotax amended return Juan DaSilva is a citizen of the Philippines. Turbotax amended return He came to the United States for the first time on November 1, 2013, and was here on 31 consecutive days (from November 1 through December 1, 2013). Turbotax amended return Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. Turbotax amended return He stayed in the United States for the rest of the year. Turbotax amended return During 2014, Juan was a resident of the United States under the substantial presence test. Turbotax amended return Juan can make the first-year choice for 2013 because he was in the United States in 2013 for a period of 31 days in a row (November 1 through December 1) and for at least 75% of the days following (and including) the first day of his 31-day period (46 total days of presence in the United States divided by 61 days in the period from November 1 through December 31 equals 75. Turbotax amended return 4%). Turbotax amended return If Juan makes the first-year choice, his residency starting date will be November 1, 2013. Turbotax amended return Example 2. Turbotax amended return The facts are the same as in Example 1, except that Juan was also absent from the United States on December 24, 25, 29, 30, and 31. Turbotax amended return He can make the first-year choice for 2013 because up to 5 days of absence are considered days of presence for purposes of the 75% requirement. Turbotax amended return Statement required to make the first-year choice for 2013. Turbotax amended return   You must attach a statement to Form 1040 to make the first-year choice for 2013. Turbotax amended return The statement must contain your name and address and specify the following. Turbotax amended return That you are making the first-year choice for 2013. Turbotax amended return That you were not a resident in 2012. Turbotax amended return That you are a resident under the substantial presence test in 2014. Turbotax amended return The number of days of presence in the United States during 2014. Turbotax amended return The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. Turbotax amended return The date or dates of absence from the United States during 2013 that you are treating as days of presence. Turbotax amended return You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. Turbotax amended return If you have not met the test for 2014 as of April 15, 2014, you can request an extension of time for filing your 2013 Form 1040 until a reasonable period after you have met that test. Turbotax amended return To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. Turbotax amended return S. Turbotax amended return Individual Income Tax Return. Turbotax amended return You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. Turbotax amended return You should pay with this extension the amount of tax you expect to owe for 2013 figured as if you were a nonresident alien the entire year. Turbotax amended return You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Turbotax amended return Enter the tax on Form 4868. Turbotax amended return If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment. Turbotax amended return   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. Turbotax amended return   If you do not follow the procedures discussed here for making the first-year choice, you will be treated as a nonresident alien for all of 2013. Turbotax amended return However, this does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing procedures and significant steps to comply with the procedures. Turbotax amended return Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. Turbotax amended return S. Turbotax amended return resident for the entire year if all of the following apply. Turbotax amended return You were a nonresident alien at the beginning of the year. Turbotax amended return You are a resident alien or U. Turbotax amended return S. Turbotax amended return citizen at the end of the year. Turbotax amended return You are married to a U. Turbotax amended return S. Turbotax amended return citizen or resident alien at the end of the year. Turbotax amended return Your spouse joins you in making the choice. Turbotax amended return This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. Turbotax amended return Note. Turbotax amended return If you are single at the end of the year, you cannot make this choice. Turbotax amended return If you make this choice, the following rules apply. Turbotax amended return You and your spouse are treated as U. Turbotax amended return S. Turbotax amended return residents for the entire year for income tax purposes. Turbotax amended return You and your spouse are taxed on worldwide income. Turbotax amended return You and your spouse must file a joint return for the year of the choice. Turbotax amended return Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. Turbotax amended return The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Turbotax amended return Note. Turbotax amended return A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U. Turbotax amended return S. Turbotax amended return citizen or resident. Turbotax amended return See Nonresident Spouse Treated as a Resident , later. Turbotax amended return If you previously made that choice and it is still in effect, you do not need to make the choice explained here. Turbotax amended return Making the choice. Turbotax amended return   You should attach a statement signed by both spouses to your joint return for the year of the choice. Turbotax amended return The statement must contain the following information. Turbotax amended return A declaration that you both qualify to make the choice and that you choose to be treated as U. Turbotax amended return S. Turbotax amended return residents for the entire tax year. Turbotax amended return The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. Turbotax amended return (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. Turbotax amended return )   You generally make this choice when you file your joint return. Turbotax amended return However, you also can make the choice by filing Form 1040X, Amended U. Turbotax amended return S. Turbotax amended return Individual Income Tax Return. Turbotax amended return Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Turbotax amended return If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. Turbotax amended return   You generally must file the amended joint return within 3 years from the date you filed your original U. Turbotax amended return S. Turbotax amended return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Turbotax amended return Last Year of Residency If you were a U. Turbotax amended return S. Turbotax amended return resident in 2013 but are not a U. Turbotax amended return S. Turbotax amended return resident during any part of 2014, you cease to be a U. Turbotax amended return S. Turbotax amended return resident on your residency termination date. Turbotax amended return Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. Turbotax amended return Earlier residency termination date. Turbotax amended return   You may qualify for a residency termination date that is earlier than December 31. Turbotax amended return This date is: The last day in 2013 that you are physically present in the United States, if you met the substantial presence test, The first day in 2013 that you are no longer a lawful permanent resident of the United States, if you met the green card test, or The later of (1) or (2), if you met both tests. Turbotax amended return You can use this date only if, for the remainder of 2013, your tax home was in a foreign country and you had a closer connection to that foreign country. Turbotax amended return See Closer Connection to a Foreign Country , earlier. Turbotax amended return    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Turbotax amended return See Expatriation Tax in chapter 4. Turbotax amended return Termination of residency. Turbotax amended return   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Turbotax amended return De minimis presence. Turbotax amended return   If you are a U. Turbotax amended return S. Turbotax amended return resident because of the substantial presence test and you qualify to use the earlier residency termination date, you can exclude up to 10 days of actual presence in the United States in determining your residency termination date. Turbotax amended return In determining whether you can exclude up to 10 days, the following rules apply. Turbotax amended return You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. Turbotax amended return You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Turbotax amended return Although you can exclude up to 10 days of presence in determining your residency termination date, you must include those days when determining whether you meet the substantial presence test. Turbotax amended return Example. Turbotax amended return Lola Bovary is a citizen of Malta. Turbotax amended return She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. Turbotax amended return On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. Turbotax amended return She is able to establish a closer connection to Malta for the period December 12–16. Turbotax amended return Lola is not a U. Turbotax amended return S. Turbotax amended return resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. Turbotax amended return Lola is a U. Turbotax amended return S. Turbotax amended return resident under the substantial presence test for 2013 because she was present in the United States for 183 days (178 days for the period March 1 to August 25 plus 5 days in December). Turbotax amended return Lola's residency termination date is August 25, 2013. Turbotax amended return Residency during the next year. Turbotax amended return   If you are a U. Turbotax amended return S. Turbotax amended return resident during any part of 2014 and you are a resident during any part of 2013, you will be treated as a resident through the end of 2013. Turbotax amended return This applies whether you have a closer connection to a foreign country than the United States during 2013, and whether you are a resident under the substantial presence test or green card test. Turbotax amended return Statement required to establish your residency termination date. Turbotax amended return   You must file a statement with the IRS to establish your residency termination date. Turbotax amended return You must sign and date this statement and include a declaration that it is made under penalties of perjury. Turbotax amended return The statement must contain the following information (as applicable). Turbotax amended return Your name, address, U. Turbotax amended return S. Turbotax amended return taxpayer identification number (if any), and U. Turbotax amended return S. Turbotax amended return visa number (if any). Turbotax amended return Your passport number and the name of the country that issued your passport. Turbotax amended return The tax year for which the statement applies. Turbotax amended return The last day that you were present in the United States during the year. Turbotax amended return Sufficient facts to establish that you have maintained your tax home in, and that you have a closer connection to, a foreign country following your last day of presence in the United States during the year or following the abandonment or rescission of your status as a lawful permanent resident during the year. Turbotax amended return The date that your status as a lawful permanent resident was abandoned or rescinded. Turbotax amended return Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. Turbotax amended return If you can exclude days under the de minimis presence rule, discussed earlier, include the dates of the days you are excluding and sufficient facts to establish that you have maintained your tax home in and that you have a closer connection to a foreign country during the period you are excluding. Turbotax amended return   Attach the required statement to your income tax return. Turbotax amended return If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. Turbotax amended return The due date for filing is discussed in chapter 7. Turbotax amended return   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. Turbotax amended return This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. Turbotax amended return Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Turbotax amended return S. Turbotax amended return citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. Turbotax amended return S. Turbotax amended return resident. Turbotax amended return This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year. Turbotax amended return If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Turbotax amended return Neither you nor your spouse can claim under any tax treaty not to be a U. Turbotax amended return S. Turbotax amended return resident. Turbotax amended return You are both taxed on worldwide income. Turbotax amended return You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. Turbotax amended return If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Turbotax amended return Example. Turbotax amended return Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. Turbotax amended return In June, Bob became a resident alien and remained a resident for the rest of the year. Turbotax amended return Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Turbotax amended return Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years. Turbotax amended return How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Turbotax amended return It should contain the following information. Turbotax amended return A declaration that one spouse was a nonresident alien and the other spouse a U. Turbotax amended return S. Turbotax amended return citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. Turbotax amended return S. Turbotax amended return residents for the entire tax year. Turbotax amended return The name, address, and identification number of each spouse. Turbotax amended return (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Turbotax amended return ) Amended return. Turbotax amended return   You generally make this choice when you file your joint return. Turbotax amended return However, you can also make the choice by filing a joint amended return on Form 1040X. Turbotax amended return Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Turbotax amended return If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. Turbotax amended return   You generally must file the amended joint return within 3 years from the date you filed your original U. Turbotax amended return S. Turbotax amended return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Turbotax amended return Suspending the Choice The choice to be treated as a resident alien is suspended for any tax year (after the tax year you made the choice) if neither spouse is a U. Turbotax amended return S. Turbotax amended return citizen or resident alien at any time during the tax year. Turbotax amended return This means each spouse must file a separate return as a nonresident alien for that year if either meets the filing requirements for nonresident aliens discussed in chapter 7. Turbotax amended return Example. Turbotax amended return Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Turbotax amended return They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. Turbotax amended return On January 10, 2012, Dick became a nonresident alien. Turbotax amended return Judy had remained a nonresident alien throughout the period. Turbotax amended return Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. Turbotax amended return However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. Turbotax amended return If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. Turbotax amended return If Dick becomes a resident alien again in 2014, their choice is no longer suspended. Turbotax amended return Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier under Suspending the Choice ) or ended in one of the following ways. Turbotax amended return If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. Turbotax amended return Revocation. Turbotax amended return Either spouse can revoke the choice for any tax year, provided he or she makes the revocation by the due date for filing the tax return for that tax year. Turbotax amended return The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Turbotax amended return The statement must include the name, address, and identification number of each spouse. Turbotax amended return (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. Turbotax amended return ) The statement also must include a list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Turbotax amended return File the statement as follows. Turbotax amended return If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. Turbotax amended return If the spouse revoking the choice does not have to file a return, but does file a return (for example, to obtain a refund), attach the statement to the return. Turbotax amended return If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where you filed the last joint return. Turbotax amended return Death. Turbotax amended return The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. Turbotax amended return However, if the surviving spouse is a U. Turbotax amended return S. Turbotax amended return citizen or resident and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Turbotax amended return If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Turbotax amended return Legal separation. Turbotax amended return A legal separation under a decree of divorce or separate maintenance ends the choice as of the beginning of the tax year in which the legal separation occurs. Turbotax amended return Inadequate records. Turbotax amended return The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Turbotax amended return Aliens From American Samoa or Puerto Rico If you are a nonresident alien in the United States and a bona fide resident of American Samoa or Puerto Rico during the entire tax year, you are taxed, with certain exceptions, according to the rules for resident aliens of the United States. Turbotax amended return For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. Turbotax amended return If you are a nonresident alien from American Samoa or Puerto Rico who does not qualify as a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you are taxed as a nonresident alien. Turbotax amended return Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. Turbotax amended return Prev  Up  Next   Home   More Online Publications