Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040ez 2010

Free H & R Block FilingHow To Do An Amendment Tax ReturnIrs Gov 2012 Tax FormsH & R Block EfileWww Irs Gov 1040x2012 Income Tax Forms 1040ezForm 1040ez 2012 InstructionsHow To File 2012 TaxesTaxact 1040ez2011 1040 Ez Form2011 Federal Tax FilingBlank Printable 1040ez FormTurbo Tax Amended ReturnCan A Full Time Student File TaxesTurbo Tax 2010Filing Amended Tax Return 2010Free Online Tax Software 2010H And R Block TaxFree State Efile2011 Free Tax UsaState Tax File FreeFiling An Amended Tax Return For 2010How Do You File An Amended Tax ReturnIrs 2011 Tax Forms 1040ez1040vFile Taxes OnlineIrs Forms 1040ez 20121040 Ez InstructionsFile State Returns For Free1040x Site Irs GovHow Do You Amend TaxesFiling Late Taxes For 2012File Taxes Online Free 2011Tax 2011How To File An Amended Tax Return For 2013Income Tax Forms 1040ezFiling 2011 Tax ReturnWhat Do I Need To File My 2012 Tax Return2011 Federal Tax Forms And InstructionsState Tax Extension

1040ez 2010

1040ez 2010 2. 1040ez 2010   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. 1040ez 2010 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. 1040ez 2010 S. 1040ez 2010 citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. 1040ez 2010 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. 1040ez 2010 Income Tax Withholding U. 1040ez 2010 S. 1040ez 2010 employers generally must withhold U. 1040ez 2010 S. 1040ez 2010 income tax from the pay of U. 1040ez 2010 S. 1040ez 2010 citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. 1040ez 2010 Foreign earned income exclusion. 1040ez 2010   Your employer does not have to withhold U. 1040ez 2010 S. 1040ez 2010 income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. 1040ez 2010   Your employer should withhold taxes from any wages you earn for working in the United States. 1040ez 2010 Statement. 1040ez 2010   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. 1040ez 2010   Form 673 is an acceptable statement. 1040ez 2010 You can use Form 673 only if you are a U. 1040ez 2010 S. 1040ez 2010 citizen. 1040ez 2010 You do not have to use the form. 1040ez 2010 You can prepare your own statement. 1040ez 2010 See a copy of Form 673, later. 1040ez 2010   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. 1040ez 2010 However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. 1040ez 2010   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. 1040ez 2010 Foreign tax credit. 1040ez 2010   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. 1040ez 2010 You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. 1040ez 2010 Withholding from pension payments. 1040ez 2010   U. 1040ez 2010 S. 1040ez 2010 payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. 1040ez 2010 You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. 1040ez 2010 S. 1040ez 2010 possession, or Certify to the payer that you are not a U. 1040ez 2010 S. 1040ez 2010 citizen or resident alien or someone who left the United States to avoid tax. 1040ez 2010 Check your withholding. 1040ez 2010   Before you report U. 1040ez 2010 S. 1040ez 2010 income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. 1040ez 2010 Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. 1040ez 2010 Check your U. 1040ez 2010 S. 1040ez 2010 income tax withholding even if you pay someone else to prepare your tax return. 1040ez 2010 You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. 1040ez 2010 This image is too large to be displayed in the current screen. 1040ez 2010 Please click the link to view the image. 1040ez 2010 Form 673 30% Flat Rate Withholding Generally, U. 1040ez 2010 S. 1040ez 2010 payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. 1040ez 2010 If you are a U. 1040ez 2010 S. 1040ez 2010 citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. 1040ez 2010 Use Form W-9 to notify the payer. 1040ez 2010 You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. 1040ez 2010 Social security benefits paid to residents. 1040ez 2010   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. 1040ez 2010 The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. 1040ez 2010 If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. 1040ez 2010 The following information must be submitted with your Form 1040 or Form 1040A. 1040ez 2010 A copy of Form SSA-1042S, Social Security Benefit Statement. 1040ez 2010 A copy of your “green card. 1040ez 2010 ” A signed declaration that includes the following statements. 1040ez 2010   “I am a U. 1040ez 2010 S. 1040ez 2010 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 1040ez 2010 I am filing a U. 1040ez 2010 S. 1040ez 2010 income tax return for the taxable year as a resident alien reporting all of my worldwide income. 1040ez 2010 I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. 1040ez 2010 ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. 1040ez 2010 General Information In general, U. 1040ez 2010 S. 1040ez 2010 social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. 1040ez 2010 You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. 1040ez 2010 S. 1040ez 2010 port while you are employed on it. 1040ez 2010 You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). 1040ez 2010 You are working for an American employer (defined later). 1040ez 2010 You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. 1040ez 2010 S. 1040ez 2010 Treasury Department. 1040ez 2010 American vessel or aircraft. 1040ez 2010   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. 1040ez 2010 S. 1040ez 2010 citizens, residents, or corporations. 1040ez 2010 An American aircraft is an aircraft registered under the laws of the United States. 1040ez 2010 American employer. 1040ez 2010   An American employer includes any of the following. 1040ez 2010 The U. 1040ez 2010 S. 1040ez 2010 Government or any of its instrumentalities. 1040ez 2010 An individual who is a resident of the United States. 1040ez 2010 A partnership of which at least two-thirds of the partners are U. 1040ez 2010 S. 1040ez 2010 residents. 1040ez 2010 A trust of which all the trustees are U. 1040ez 2010 S. 1040ez 2010 residents. 1040ez 2010 A corporation organized under the laws of the United States, any U. 1040ez 2010 S. 1040ez 2010 state, or the District of Columbia, Puerto Rico, the U. 1040ez 2010 S. 1040ez 2010 Virgin Islands, Guam, or American Samoa. 1040ez 2010   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. 1040ez 2010 S. 1040ez 2010 government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. 1040ez 2010 Foreign affiliate. 1040ez 2010   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. 1040ez 2010 For a corporation, the 10% interest must be in its voting stock. 1040ez 2010 For any other entity, the 10% interest must be in its profits. 1040ez 2010   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. 1040ez 2010 S. 1040ez 2010 citizens and resident aliens working abroad for foreign affiliates of American employers. 1040ez 2010 Once you enter into an agreement, coverage cannot be terminated. 1040ez 2010 Excludable meals and lodging. 1040ez 2010   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. 1040ez 2010 Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. 1040ez 2010 These agreements are commonly referred to as totalization agreements and are in effect with the following countries. 1040ez 2010 Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. 1040ez 2010 The agreements generally make sure that you pay social security taxes to only one country. 1040ez 2010 Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. 1040ez 2010 However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. 1040ez 2010 S. 1040ez 2010 social security. 1040ez 2010 You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. 1040ez 2010 O. 1040ez 2010 Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. 1040ez 2010 socialsecurity. 1040ez 2010 gov/international. 1040ez 2010 Covered by U. 1040ez 2010 S. 1040ez 2010 only. 1040ez 2010   If your pay in a foreign country is subject only to U. 1040ez 2010 S. 1040ez 2010 social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. 1040ez 2010 Covered by foreign country only. 1040ez 2010   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. 1040ez 2010 S. 1040ez 2010 social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. 1040ez 2010   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. 1040ez 2010 S. 1040ez 2010 Social Security Administration, Office of International Programs, at the address listed earlier. 1040ez 2010 The statement should indicate that your wages are not covered by the U. 1040ez 2010 S. 1040ez 2010 social security system. 1040ez 2010   This statement should be kept by your employer because it establishes that your pay is exempt from U. 1040ez 2010 S. 1040ez 2010 social security tax. 1040ez 2010   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. 1040ez 2010 S. 1040ez 2010 social security tax. 1040ez 2010 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP521 Notice

This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it is a reminder to send in your monthly payment.
  • Make your payment by your due date. Go to the payments page to find out more about your payment options.

You may want to...


Answers to Common Questions

What is the notice telling me?
This notice is telling you that you that your monthly installment agreement payment is due to us by a specific date.

What do I have to do?
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.

What happens if I don't pay?
If you don't send us a payment, the interest and penalties you'll have to pay will increase and you could default on your installment agreement.

Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

Page Last Reviewed or Updated: 05-Mar-2014

The 1040ez 2010

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