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

Where Do I Send My 1040x

Taxes For 2011File My 2009 Taxes Online FreeWww Myfreetaxes Com Cnm2Free Irs Extension FormCan I File My 2012 Taxes In 2013Irs GovForm 1040a 2012How To Amend My 2011 TaxesFiling A Amended Tax ReturnFiling Income Tax ReturnHr Block Free State ReturnTax AmendmentEfile 7004 Tax ExtensionFilling Out 1040x OnlineIncome Tax Return Filing1040x Amended Tax FormFree E-file Taxes State And Federal2012 Tax Form 1040x1040ez Mailing Address1040x Amended ReturnE File Income Tax Return1040 X Form2012 1040 Irs Tax FormsRevise Tax ReturnFree Tax ExtensionTax Forms 1040ez 2014Minimum Income To File TaxesFree State EfileWhere Can I File My State Taxes For FreeH & R Block Free Tax FilingH&r Block Free Tax FormTaxes For 20122012 1040Tax FormsIrs Electronic FilingOnline 1040x FilingFile Federal Taxes Online Free 2012Need To File 2010 Tax ReturnFree State Tax PrepDownload 2011 Tax Forms

Where Do I Send My 1040x

Where do i send my 1040x 1. Where do i send my 1040x   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. Where do i send my 1040x If you are both a nonresident and resident in the same year, you have a dual status. Where do i send my 1040x Dual status is explained later. Where do i send my 1040x Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. Where do i send my 1040x 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. Where do i send my 1040x Useful Items - You may want to see: Form (and Instructions) 1040 U. Where do i send my 1040x S. Where do i send my 1040x Individual Income Tax Return 1040A U. Where do i send my 1040x S. Where do i send my 1040x Individual Income Tax Return 1040NR U. Where do i send my 1040x S. Where do i send my 1040x 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. Where do i send my 1040x Nonresident Aliens If you are an alien (not a U. Where do i send my 1040x S. Where do i send my 1040x citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. Where do i send my 1040x 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). Where do i send my 1040x Even if you do not meet either of these tests, you may be able to choose to be treated as a U. Where do i send my 1040x S. Where do i send my 1040x resident for part of the year. Where do i send my 1040x See First-Year Choice under Dual-Status Aliens, later. Where do i send my 1040x 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. Where do i send my 1040x (However, see Dual-Status Aliens , later. Where do i send my 1040x ) This is known as the “green card” test. Where do i send my 1040x 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. Where do i send my 1040x You generally have this status if the U. Where do i send my 1040x S. Where do i send my 1040x Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. Where do i send my 1040x ” 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. Where do i send my 1040x Resident status taken away. Where do i send my 1040x   Resident status is considered to have been taken away from you if the U. Where do i send my 1040x S. Where do i send my 1040x government issues you a final administrative or judicial order of exclusion or deportation. Where do i send my 1040x A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. Where do i send my 1040x Resident status abandoned. Where do i send my 1040x   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. Where do i send my 1040x S. Where do i send my 1040x consular officer. Where do i send my 1040x    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. Where do i send my 1040x S. Where do i send my 1040x consular officer. Where do i send my 1040x Your application for abandonment. Where do i send my 1040x Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. Where do i send my 1040x You must file the letter by certified mail, return receipt requested. Where do i send my 1040x You must keep a copy of the letter and proof that it was mailed and received. Where do i send my 1040x    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. Where do i send my 1040x   If the USCIS or U. Where do i send my 1040x S. Where do i send my 1040x consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. Where do i send my 1040x If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Where do i send my 1040x   Under U. Where do i send my 1040x S. Where do i send my 1040x 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. Where do i send my 1040x    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Where do i send my 1040x See Expatriation Tax in chapter 4. Where do i send my 1040x Termination of residency after June 3, 2004, and before June 17, 2008. Where do i send my 1040x   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. Where do i send my 1040x S. Where do i send my 1040x resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. Where do i send my 1040x Termination of residency after June 16, 2008. Where do i send my 1040x   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Where do i send my 1040x Substantial Presence Test You will be considered a U. Where do i send my 1040x S. Where do i send my 1040x resident for tax purposes if you meet the substantial presence test for calendar year 2013. Where do i send my 1040x 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. Where do i send my 1040x Example. Where do i send my 1040x You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Where do i send my 1040x 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). Where do i send my 1040x Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Where do i send my 1040x The term United States includes the following areas. Where do i send my 1040x All 50 states and the District of Columbia. Where do i send my 1040x The territorial waters of the United States. Where do i send my 1040x The seabed and subsoil of those submarine areas that are adjacent to U. Where do i send my 1040x S. Where do i send my 1040x territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. Where do i send my 1040x The term does not include U. Where do i send my 1040x S. Where do i send my 1040x possessions and territories or U. Where do i send my 1040x S. Where do i send my 1040x airspace. Where do i send my 1040x 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. Where do i send my 1040x However, there are exceptions to this rule. Where do i send my 1040x Do not count the following as days of presence in the United States for the substantial presence test. Where do i send my 1040x Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Where do i send my 1040x Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Where do i send my 1040x Days you are in the United States as a crew member of a foreign vessel. Where do i send my 1040x Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. Where do i send my 1040x Days you are an exempt individual. Where do i send my 1040x The specific rules that apply to each of these categories are discussed next. Where do i send my 1040x Regular commuters from Canada or Mexico. Where do i send my 1040x   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. Where do i send my 1040x 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. Where do i send my 1040x   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. Where do i send my 1040x “Workdays” are the days on which you work in the United States or Canada or Mexico. Where do i send my 1040x “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. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x Example. Where do i send my 1040x Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. Where do i send my 1040x She was assigned to her firm's office in the United States from February 1 through June 1. Where do i send my 1040x On June 2, she resumed her employment in Mexico. Where do i send my 1040x On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. Where do i send my 1040x S. Where do i send my 1040x office. Where do i send my 1040x She returned to her home in Mexico on each of those evenings. Where do i send my 1040x On 7 days, she worked in her firm's Mexico office. Where do i send my 1040x 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. Where do i send my 1040x 8%). Where do i send my 1040x Days in transit. Where do i send my 1040x   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. Where do i send my 1040x You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. Where do i send my 1040x 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. Where do i send my 1040x However, you are not considered to be in transit if you attend a business meeting while in the United States. Where do i send my 1040x This is true even if the meeting is held at the airport. Where do i send my 1040x Crew members. Where do i send my 1040x   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. Where do i send my 1040x S. Where do i send my 1040x possession. Where do i send my 1040x However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. Where do i send my 1040x Medical condition. Where do i send my 1040x   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. Where do i send my 1040x Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x   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. Where do i send my 1040x   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. Where do i send my 1040x See Form 8843 , later. Where do i send my 1040x   You cannot exclude any days of presence in the United States under the following circumstances. Where do i send my 1040x 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. Where do i send my 1040x You returned to the United States for treatment of a medical condition that arose during a prior stay. Where do i send my 1040x The condition existed before your arrival in the United States and you were aware of the condition. Where do i send my 1040x It does not matter whether you needed treatment for the condition when you entered the United States. Where do i send my 1040x Exempt individual. Where do i send my 1040x   Do not count days for which you are an exempt individual. Where do i send my 1040x The term “exempt individual” does not refer to someone exempt from U. Where do i send my 1040x S. Where do i send my 1040x tax, but to anyone in the following categories. Where do i send my 1040x An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x A professional athlete temporarily in the United States to compete in a charitable sports event. Where do i send my 1040x   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. Where do i send my 1040x Foreign government-related individuals. Where do i send my 1040x   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. Where do i send my 1040x Note. Where do i send my 1040x You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. Where do i send my 1040x    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. Where do i send my 1040x An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. Where do i send my 1040x   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. Where do i send my 1040x Note. Where do i send my 1040x 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). Where do i send my 1040x None of your days count for purposes of the substantial presence test. Where do i send my 1040x   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. Where do i send my 1040x 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. Where do i send my 1040x Teachers and trainees. Where do i send my 1040x   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. Where do i send my 1040x You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Where do i send my 1040x S. Where do i send my 1040x immigration laws and could result in the loss of your visa status. Where do i send my 1040x   Also included are immediate family members of exempt teachers and trainees. Where do i send my 1040x See the definition of immediate family, earlier, under Foreign government-related individuals . Where do i send my 1040x   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. Where do i send my 1040x However, you will be an exempt individual if all of the following conditions are met. Where do i send my 1040x 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. Where do i send my 1040x A foreign employer includes an office or place of business of an American entity in a foreign country or a U. Where do i send my 1040x S. Where do i send my 1040x possession. Where do i send my 1040x   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. Where do i send my 1040x See Form 8843 , later. Where do i send my 1040x Example. Where do i send my 1040x Carla was temporarily in the United States during the year as a teacher on a “J” visa. Where do i send my 1040x Her compensation for the year was paid by a foreign employer. Where do i send my 1040x Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x Students. Where do i send my 1040x   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. Where do i send my 1040x You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Where do i send my 1040x S. Where do i send my 1040x immigration laws and could result in the loss of your visa status. Where do i send my 1040x   Also included are immediate family members of exempt students. Where do i send my 1040x See the definition of immediate family, earlier, under Foreign government-related individuals . Where do i send my 1040x   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. Where do i send my 1040x You establish that you do not intend to reside permanently in the United States. Where do i send my 1040x You have substantially complied with the requirements of your visa. Where do i send my 1040x 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. Where do i send my 1040x Whether you have maintained a closer connection to a foreign country (discussed later). Where do i send my 1040x 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 . Where do i send my 1040x   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. Where do i send my 1040x See Form 8843 , later. Where do i send my 1040x Professional athletes. Where do i send my 1040x   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. Where do i send my 1040x A charitable sports event is one that meets the following conditions. Where do i send my 1040x The main purpose is to benefit a qualified charitable organization. Where do i send my 1040x The entire net proceeds go to charity. Where do i send my 1040x Volunteers perform substantially all the work. Where do i send my 1040x   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. Where do i send my 1040x 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. Where do i send my 1040x   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. Where do i send my 1040x See Form 8843 , next. Where do i send my 1040x Form 8843. Where do i send my 1040x   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. Where do i send my 1040x You were unable to leave the United States as planned because of a medical condition or problem. Where do i send my 1040x You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. Where do i send my 1040x You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. Where do i send my 1040x You were a professional athlete competing in a charitable sports event. Where do i send my 1040x Attach Form 8843 to your 2013 income tax return. Where do i send my 1040x 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. Where do i send my 1040x The due date for filing is discussed in chapter 7. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x 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). Where do i send my 1040x Closer connection to two foreign countries. Where do i send my 1040x   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. Where do i send my 1040x You maintained a tax home beginning on the first day of the year in one foreign country. Where do i send my 1040x You changed your tax home during the year to a second foreign country. Where do i send my 1040x You continued to maintain your tax home in the second foreign country for the rest of the year. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x Tax home. Where do i send my 1040x   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. Where do i send my 1040x Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Where do i send my 1040x 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. Where do i send my 1040x If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Where do i send my 1040x   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. Where do i send my 1040x Foreign country. Where do i send my 1040x   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. Where do i send my 1040x S. Where do i send my 1040x 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. Where do i send my 1040x Establishing a closer connection. Where do i send my 1040x   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. Where do i send my 1040x 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. Where do i send my 1040x The country of residence you designate on forms and documents. Where do i send my 1040x The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. Where do i send my 1040x 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. Where do i send my 1040x It does not matter whether your permanent home is a house, an apartment, or a furnished room. Where do i send my 1040x It also does not matter whether you rent or own it. Where do i send my 1040x It is important, however, that your home be available at all times, continuously, and not solely for short stays. Where do i send my 1040x When you cannot have a closer connection. Where do i send my 1040x   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. Where do i send my 1040x Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. Where do i send my 1040x 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. Where do i send my 1040x   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. Where do i send my 1040x   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. Where do i send my 1040x The due date for filing is discussed later in chapter 7. Where do i send my 1040x   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. Where do i send my 1040x 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. Where do i send my 1040x Effect of Tax Treaties The rules given here to determine if you are a U. Where do i send my 1040x S. Where do i send my 1040x resident do not override tax treaty definitions of residency. Where do i send my 1040x If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. Where do i send my 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Where do i send my 1040x The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). Where do i send my 1040x 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. Where do i send my 1040x S. Where do i send my 1040x income tax. Where do i send my 1040x For purposes other than figuring your tax, you will be treated as a U. Where do i send my 1040x S. Where do i send my 1040x resident. Where do i send my 1040x For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . Where do i send my 1040x Information to be reported. Where do i send my 1040x   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. Where do i send my 1040x 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. Where do i send my 1040x You may also have to attach Form 8938 (discussed in chapter 7). Where do i send my 1040x See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. Where do i send my 1040x Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. Where do i send my 1040x This usually occurs in the year you arrive in or depart from the United States. Where do i send my 1040x Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. Where do i send my 1040x First Year of Residency If you are a U. Where do i send my 1040x S. Where do i send my 1040x resident for the calendar year, but you were not a U. Where do i send my 1040x S. Where do i send my 1040x resident at any time during the preceding calendar year, you are a U. Where do i send my 1040x S. Where do i send my 1040x resident only for the part of the calendar year that begins on the residency starting date. Where do i send my 1040x You are a nonresident alien for the part of the year before that date. Where do i send my 1040x Residency starting date under substantial presence test. Where do i send my 1040x   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. Where do i send my 1040x 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. Where do i send my 1040x See Closer Connection to a Foreign Country , earlier. Where do i send my 1040x   In determining whether you can exclude up to 10 days, the following rules apply. Where do i send my 1040x 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. Where do i send my 1040x You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Where do i send my 1040x 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. Where do i send my 1040x Example. Where do i send my 1040x Ivan Ivanovich is a citizen of Russia. Where do i send my 1040x 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. Where do i send my 1040x His tax home remained in Russia. Where do i send my 1040x On March 1, 2013, he moved to the United States and resided here for the rest of the year. Where do i send my 1040x Ivan is able to establish a closer connection to Russia for the period January 6–10. Where do i send my 1040x Thus, his residency starting date is March 1. Where do i send my 1040x Statement required to exclude up to 10 days of presence. Where do i send my 1040x   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. Where do i send my 1040x You must sign and date this statement and include a declaration that it is made under penalties of perjury. Where do i send my 1040x The statement must contain the following information (as applicable). Where do i send my 1040x Your name, address, U. Where do i send my 1040x S. Where do i send my 1040x taxpayer identification number (if any), and U. Where do i send my 1040x S. Where do i send my 1040x visa number (if any). Where do i send my 1040x Your passport number and the name of the country that issued your passport. Where do i send my 1040x The tax year for which the statement applies. Where do i send my 1040x The first day that you were present in the United States during the year. Where do i send my 1040x The dates of the days you are excluding in figuring your first day of residency. Where do i send my 1040x 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. Where do i send my 1040x   Attach the required statement to your income tax return. Where do i send my 1040x 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. Where do i send my 1040x The due date for filing is discussed in chapter 7. Where do i send my 1040x   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. Where do i send my 1040x Therefore, your first day of residency will be the first day you are present in the United States. Where do i send my 1040x 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. Where do i send my 1040x Residency starting date under green card test. Where do i send my 1040x   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. Where do i send my 1040x   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. Where do i send my 1040x Residency during the preceding year. Where do i send my 1040x   If you were a U. Where do i send my 1040x S. Where do i send my 1040x resident during any part of the preceding calendar year and you are a U. Where do i send my 1040x S. Where do i send my 1040x resident for any part of the current year, you will be considered a U. Where do i send my 1040x S. Where do i send my 1040x resident at the beginning of the current year. Where do i send my 1040x This applies whether you are a resident under the substantial presence test or green card test. Where do i send my 1040x Example. Where do i send my 1040x Robert Bach is a citizen of Switzerland. Where do i send my 1040x He came to the United States as a U. Where do i send my 1040x S. Where do i send my 1040x resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. Where do i send my 1040x Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. Where do i send my 1040x In calendar year 2013, Robert's U. Where do i send my 1040x S. Where do i send my 1040x residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. Where do i send my 1040x 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. Where do i send my 1040x S. Where do i send my 1040x resident for part of 2013. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x You are treated as a U. Where do i send my 1040x S. Where do i send my 1040x resident for the rest of the year. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x Note. Where do i send my 1040x You do not have to be married to make this choice. Where do i send my 1040x Example 1. Where do i send my 1040x Juan DaSilva is a citizen of the Philippines. Where do i send my 1040x 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). Where do i send my 1040x Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. Where do i send my 1040x He stayed in the United States for the rest of the year. Where do i send my 1040x During 2014, Juan was a resident of the United States under the substantial presence test. Where do i send my 1040x 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. Where do i send my 1040x 4%). Where do i send my 1040x If Juan makes the first-year choice, his residency starting date will be November 1, 2013. Where do i send my 1040x Example 2. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x Statement required to make the first-year choice for 2013. Where do i send my 1040x   You must attach a statement to Form 1040 to make the first-year choice for 2013. Where do i send my 1040x The statement must contain your name and address and specify the following. Where do i send my 1040x That you are making the first-year choice for 2013. Where do i send my 1040x That you were not a resident in 2012. Where do i send my 1040x That you are a resident under the substantial presence test in 2014. Where do i send my 1040x The number of days of presence in the United States during 2014. Where do i send my 1040x The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. Where do i send my 1040x The date or dates of absence from the United States during 2013 that you are treating as days of presence. Where do i send my 1040x You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. Where do i send my 1040x 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. Where do i send my 1040x To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. Where do i send my 1040x S. Where do i send my 1040x Individual Income Tax Return. Where do i send my 1040x You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. Where do i send my 1040x 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. Where do i send my 1040x You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Where do i send my 1040x Enter the tax on Form 4868. Where do i send my 1040x 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. Where do i send my 1040x   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. Where do i send my 1040x   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. Where do i send my 1040x 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. Where do i send my 1040x Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. Where do i send my 1040x S. Where do i send my 1040x resident for the entire year if all of the following apply. Where do i send my 1040x You were a nonresident alien at the beginning of the year. Where do i send my 1040x You are a resident alien or U. Where do i send my 1040x S. Where do i send my 1040x citizen at the end of the year. Where do i send my 1040x You are married to a U. Where do i send my 1040x S. Where do i send my 1040x citizen or resident alien at the end of the year. Where do i send my 1040x Your spouse joins you in making the choice. Where do i send my 1040x 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. Where do i send my 1040x Note. Where do i send my 1040x If you are single at the end of the year, you cannot make this choice. Where do i send my 1040x If you make this choice, the following rules apply. Where do i send my 1040x You and your spouse are treated as U. Where do i send my 1040x S. Where do i send my 1040x residents for the entire year for income tax purposes. Where do i send my 1040x You and your spouse are taxed on worldwide income. Where do i send my 1040x You and your spouse must file a joint return for the year of the choice. Where do i send my 1040x Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. Where do i send my 1040x The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Where do i send my 1040x Note. Where do i send my 1040x 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. Where do i send my 1040x S. Where do i send my 1040x citizen or resident. Where do i send my 1040x See Nonresident Spouse Treated as a Resident , later. Where do i send my 1040x If you previously made that choice and it is still in effect, you do not need to make the choice explained here. Where do i send my 1040x Making the choice. Where do i send my 1040x   You should attach a statement signed by both spouses to your joint return for the year of the choice. Where do i send my 1040x The statement must contain the following information. Where do i send my 1040x A declaration that you both qualify to make the choice and that you choose to be treated as U. Where do i send my 1040x S. Where do i send my 1040x residents for the entire tax year. Where do i send my 1040x The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. Where do i send my 1040x (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. Where do i send my 1040x )   You generally make this choice when you file your joint return. Where do i send my 1040x However, you also can make the choice by filing Form 1040X, Amended U. Where do i send my 1040x S. Where do i send my 1040x Individual Income Tax Return. Where do i send my 1040x Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Where do i send my 1040x 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. Where do i send my 1040x   You generally must file the amended joint return within 3 years from the date you filed your original U. Where do i send my 1040x S. Where do i send my 1040x income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Where do i send my 1040x Last Year of Residency If you were a U. Where do i send my 1040x S. Where do i send my 1040x resident in 2013 but are not a U. Where do i send my 1040x S. Where do i send my 1040x resident during any part of 2014, you cease to be a U. Where do i send my 1040x S. Where do i send my 1040x resident on your residency termination date. Where do i send my 1040x Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. Where do i send my 1040x Earlier residency termination date. Where do i send my 1040x   You may qualify for a residency termination date that is earlier than December 31. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x See Closer Connection to a Foreign Country , earlier. Where do i send my 1040x    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Where do i send my 1040x See Expatriation Tax in chapter 4. Where do i send my 1040x Termination of residency. Where do i send my 1040x   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Where do i send my 1040x De minimis presence. Where do i send my 1040x   If you are a U. Where do i send my 1040x S. Where do i send my 1040x 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. Where do i send my 1040x In determining whether you can exclude up to 10 days, the following rules apply. Where do i send my 1040x 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. Where do i send my 1040x You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Where do i send my 1040x 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. Where do i send my 1040x Example. Where do i send my 1040x Lola Bovary is a citizen of Malta. Where do i send my 1040x She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. Where do i send my 1040x On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. Where do i send my 1040x She is able to establish a closer connection to Malta for the period December 12–16. Where do i send my 1040x Lola is not a U. Where do i send my 1040x S. Where do i send my 1040x resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. Where do i send my 1040x Lola is a U. Where do i send my 1040x S. Where do i send my 1040x 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). Where do i send my 1040x Lola's residency termination date is August 25, 2013. Where do i send my 1040x Residency during the next year. Where do i send my 1040x   If you are a U. Where do i send my 1040x S. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x Statement required to establish your residency termination date. Where do i send my 1040x   You must file a statement with the IRS to establish your residency termination date. Where do i send my 1040x You must sign and date this statement and include a declaration that it is made under penalties of perjury. Where do i send my 1040x The statement must contain the following information (as applicable). Where do i send my 1040x Your name, address, U. Where do i send my 1040x S. Where do i send my 1040x taxpayer identification number (if any), and U. Where do i send my 1040x S. Where do i send my 1040x visa number (if any). Where do i send my 1040x Your passport number and the name of the country that issued your passport. Where do i send my 1040x The tax year for which the statement applies. Where do i send my 1040x The last day that you were present in the United States during the year. Where do i send my 1040x 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. Where do i send my 1040x The date that your status as a lawful permanent resident was abandoned or rescinded. Where do i send my 1040x Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. Where do i send my 1040x 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. Where do i send my 1040x   Attach the required statement to your income tax return. Where do i send my 1040x 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. Where do i send my 1040x The due date for filing is discussed in chapter 7. Where do i send my 1040x   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. Where do i send my 1040x 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. Where do i send my 1040x Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Where do i send my 1040x S. Where do i send my 1040x citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. Where do i send my 1040x S. Where do i send my 1040x resident. Where do i send my 1040x 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. Where do i send my 1040x If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Where do i send my 1040x Neither you nor your spouse can claim under any tax treaty not to be a U. Where do i send my 1040x S. Where do i send my 1040x resident. Where do i send my 1040x You are both taxed on worldwide income. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x Example. Where do i send my 1040x Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. Where do i send my 1040x In June, Bob became a resident alien and remained a resident for the rest of the year. Where do i send my 1040x Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x It should contain the following information. Where do i send my 1040x A declaration that one spouse was a nonresident alien and the other spouse a U. Where do i send my 1040x S. Where do i send my 1040x citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. Where do i send my 1040x S. Where do i send my 1040x residents for the entire tax year. Where do i send my 1040x The name, address, and identification number of each spouse. Where do i send my 1040x (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Where do i send my 1040x ) Amended return. Where do i send my 1040x   You generally make this choice when you file your joint return. Where do i send my 1040x However, you can also make the choice by filing a joint amended return on Form 1040X. Where do i send my 1040x Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Where do i send my 1040x 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. Where do i send my 1040x   You generally must file the amended joint return within 3 years from the date you filed your original U. Where do i send my 1040x S. Where do i send my 1040x income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Where do i send my 1040x 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. Where do i send my 1040x S. Where do i send my 1040x citizen or resident alien at any time during the tax year. Where do i send my 1040x 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. Where do i send my 1040x Example. Where do i send my 1040x Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Where do i send my 1040x They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. Where do i send my 1040x On January 10, 2012, Dick became a nonresident alien. Where do i send my 1040x Judy had remained a nonresident alien throughout the period. Where do i send my 1040x Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. Where do i send my 1040x However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. Where do i send my 1040x If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. Where do i send my 1040x If Dick becomes a resident alien again in 2014, their choice is no longer suspended. Where do i send my 1040x 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. Where do i send my 1040x If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. Where do i send my 1040x Revocation. Where do i send my 1040x 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. Where do i send my 1040x The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Where do i send my 1040x The statement must include the name, address, and identification number of each spouse. Where do i send my 1040x (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. Where do i send my 1040x ) 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. Where do i send my 1040x File the statement as follows. Where do i send my 1040x If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x Death. Where do i send my 1040x The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. Where do i send my 1040x However, if the surviving spouse is a U. Where do i send my 1040x S. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x Legal separation. Where do i send my 1040x 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. Where do i send my 1040x Inadequate records. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. Where do i send my 1040x 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. Where do i send my 1040x Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. Where do i send my 1040x Prev  Up  Next   Home   More Online Publications
Español

Health Resources and Services Administration

The Health Resources and Services Administration improves access to healthcare for people who are uninsured, isolated, or medically vulnerable.

Contact the Agency or Department

Website: Health Resources and Services Administration

Contact In-Person: Find a Health Care Center Near You

E-mail:

Address: 8280 Greensboro Drive
Suite 300

McLean, VA 22102

Toll-free: (888) 275-4772 or (888) Ask-HRSA

TTY: (877) 489-4772 or (877) 4TY-HRSA

The Where Do I Send My 1040x

Where do i send my 1040x Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. Where do i send my 1040x Proc. Where do i send my 1040x 2012-23 Table of Contents SECTION 1. Where do i send my 1040x PURPOSE SECTION 2. Where do i send my 1040x BACKGROUND SECTION 3. Where do i send my 1040x SCOPE SECTION 4. Where do i send my 1040x APPLICATION. Where do i send my 1040x 01 Limitations on Depreciation Deductions for Certain Automobiles. Where do i send my 1040x . Where do i send my 1040x 02 Inclusions in Income of Lessees of Passenger Automobiles. Where do i send my 1040x SECTION 5. Where do i send my 1040x EFFECTIVE DATE SECTION 6. Where do i send my 1040x DRAFTING INFORMATION SECTION 1. Where do i send my 1040x PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. Where do i send my 1040x The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Where do i send my 1040x SECTION 2. Where do i send my 1040x BACKGROUND . Where do i send my 1040x 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Where do i send my 1040x For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Where do i send my 1040x The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Where do i send my 1040x This change reflects the higher rate of price inflation for trucks and vans since 1988. Where do i send my 1040x . Where do i send my 1040x 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. Where do i send my 1040x L. Where do i send my 1040x No. Where do i send my 1040x 111-312, 124 Stat. Where do i send my 1040x 3296 (Dec. Where do i send my 1040x 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. Where do i send my 1040x Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Where do i send my 1040x . Where do i send my 1040x 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Where do i send my 1040x Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Where do i send my 1040x Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). Where do i send my 1040x Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Where do i send my 1040x This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Where do i send my 1040x . Where do i send my 1040x 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Where do i send my 1040x The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Where do i send my 1040x Under § 1. Where do i send my 1040x 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Where do i send my 1040x One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Where do i send my 1040x Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Where do i send my 1040x SECTION 3. Where do i send my 1040x SCOPE . Where do i send my 1040x 01 The limitations on depreciation deductions in section 4. Where do i send my 1040x 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. Where do i send my 1040x . Where do i send my 1040x 02 The tables in section 4. Where do i send my 1040x 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. Where do i send my 1040x Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Where do i send my 1040x See Rev. Where do i send my 1040x Proc. Where do i send my 1040x 2007-30, 2007-1 C. Where do i send my 1040x B. Where do i send my 1040x 1104, for passenger automobiles first leased during calendar year 2007; Rev. Where do i send my 1040x Proc. Where do i send my 1040x 2008-22, 2008-1 C. Where do i send my 1040x B. Where do i send my 1040x 658, for passenger automobiles first leased during calendar year 2008; Rev. Where do i send my 1040x Proc. Where do i send my 1040x 2009-24, 2009-17 I. Where do i send my 1040x R. Where do i send my 1040x B. Where do i send my 1040x 885, for passenger automobiles first leased during calendar year 2009; Rev. Where do i send my 1040x Proc. Where do i send my 1040x 2010-18, 2010-9 I. Where do i send my 1040x R. Where do i send my 1040x B. Where do i send my 1040x 427, as amplified and modified by section 4. Where do i send my 1040x 03 of Rev. Where do i send my 1040x Proc. Where do i send my 1040x 2011-21, 2011-12 I. Where do i send my 1040x R. Where do i send my 1040x B. Where do i send my 1040x 560, for passenger automobiles first leased during calendar year 2010; and Rev. Where do i send my 1040x Proc. Where do i send my 1040x 2011-21, for passenger automobiles first leased during calendar year 2011. Where do i send my 1040x SECTION 4. Where do i send my 1040x APPLICATION . Where do i send my 1040x 01 Limitations on Depreciation Deductions for Certain Automobiles. Where do i send my 1040x (1) Amount of the inflation adjustment. Where do i send my 1040x (a) Passenger automobiles (other than trucks or vans). Where do i send my 1040x Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Where do i send my 1040x Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Where do i send my 1040x The new car component of the CPI was 115. Where do i send my 1040x 2 for October 1987 and 143. Where do i send my 1040x 419 for October 2011. Where do i send my 1040x The October 2011 index exceeded the October 1987 index by 28. Where do i send my 1040x 219. Where do i send my 1040x Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. Where do i send my 1040x 5 percent (28. Where do i send my 1040x 219/115. Where do i send my 1040x 2 x 100%). Where do i send my 1040x The dollar limitations in § 280F(a) are multiplied by a factor of 0. Where do i send my 1040x 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. Where do i send my 1040x This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. Where do i send my 1040x (b) Trucks and vans. Where do i send my 1040x To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. Where do i send my 1040x The new truck component of the CPI was 112. Where do i send my 1040x 4 for October 1987 and 146. Where do i send my 1040x 607 for October 2011. Where do i send my 1040x The October 2011 index exceeded the October 1987 index by 34. Where do i send my 1040x 207. Where do i send my 1040x Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. Where do i send my 1040x 43 percent (34. Where do i send my 1040x 207/112. Where do i send my 1040x 4 x 100%). Where do i send my 1040x The dollar limitations in § 280F(a) are multiplied by a factor of 0. Where do i send my 1040x 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Where do i send my 1040x This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. Where do i send my 1040x (2) Amount of the limitation. Where do i send my 1040x Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. Where do i send my 1040x Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. Where do i send my 1040x Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. Where do i send my 1040x REV. Where do i send my 1040x PROC. Where do i send my 1040x 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Where do i send my 1040x PROC. Where do i send my 1040x 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. Where do i send my 1040x PROC. Where do i send my 1040x 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Where do i send my 1040x PROC. Where do i send my 1040x 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . Where do i send my 1040x 02 Inclusions in Income of Lessees of Passenger Automobiles. Where do i send my 1040x A taxpayer must follow the procedures in § 1. Where do i send my 1040x 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. Where do i send my 1040x In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Where do i send my 1040x REV. Where do i send my 1040x PROC. Where do i send my 1040x 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. Where do i send my 1040x PROC. Where do i send my 1040x 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. Where do i send my 1040x EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. Where do i send my 1040x SECTION 6. Where do i send my 1040x DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Where do i send my 1040x Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Where do i send my 1040x For further information regarding this revenue procedure, contact Mr. Where do i send my 1040x Harvey at (202) 622-4930 (not a toll-free call). Where do i send my 1040x Prev  Up  Next   Home   More Internal Revenue Bulletins