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2006 Federal Tax Forms

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2006 Federal Tax Forms

2006 federal tax forms 6. 2006 federal tax forms   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. 2006 federal tax forms Dual status does not refer to your citizenship; it refers only to your resident status in the United States. 2006 federal tax forms In determining your U. 2006 federal tax forms S. 2006 federal tax forms income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. 2006 federal tax forms The most common dual-status tax years are the years of arrival and departure. 2006 federal tax forms See Dual-Status Aliens in chapter 1. 2006 federal tax forms If you are married and choose to be treated as a U. 2006 federal tax forms S. 2006 federal tax forms resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. 2006 federal tax forms Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. 2006 federal tax forms Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. 2006 federal tax forms S. 2006 federal tax forms Individual Income Tax Return 1040-C U. 2006 federal tax forms S. 2006 federal tax forms Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. 2006 federal tax forms S. 2006 federal tax forms Estimated Tax for Nonresident Alien Individuals 1040NR U. 2006 federal tax forms S. 2006 federal tax forms Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. 2006 federal tax forms Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. 2006 federal tax forms If you have not previously established a fiscal tax year, your tax year is the calendar year. 2006 federal tax forms A calendar year is 12 consecutive months ending on December 31. 2006 federal tax forms If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. 2006 federal tax forms S. 2006 federal tax forms resident for any calendar year, you will be treated as a U. 2006 federal tax forms S. 2006 federal tax forms resident for any part of your fiscal year that falls within that calendar year. 2006 federal tax forms Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. 2006 federal tax forms Income from sources outside the United States is taxable if you receive it while you are a resident alien. 2006 federal tax forms The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. 2006 federal tax forms For the part of the year you are a nonresident alien, you are taxed on income from U. 2006 federal tax forms S. 2006 federal tax forms sources and on certain foreign source income treated as effectively connected with a U. 2006 federal tax forms S. 2006 federal tax forms trade or business. 2006 federal tax forms (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. 2006 federal tax forms ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. 2006 federal tax forms The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. 2006 federal tax forms S. 2006 federal tax forms citizen after receiving it and before the end of the year. 2006 federal tax forms Income from U. 2006 federal tax forms S. 2006 federal tax forms sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. 2006 federal tax forms Generally, tax treaty provisions apply only to the part of the year you were a nonresident. 2006 federal tax forms In certain cases, however, treaty provisions may apply while you were a resident alien. 2006 federal tax forms See chapter 9 for more information. 2006 federal tax forms When determining what income is taxed in the United States, you must consider exemptions under U. 2006 federal tax forms S. 2006 federal tax forms tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. 2006 federal tax forms For a further discussion of tax treaties, see chapter 9. 2006 federal tax forms Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. 2006 federal tax forms 1) Standard deduction. 2006 federal tax forms   You cannot use the standard deduction allowed on Form 1040. 2006 federal tax forms However, you can itemize any allowable deductions. 2006 federal tax forms 2) Exemptions. 2006 federal tax forms   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. 2006 federal tax forms 3) Head of household. 2006 federal tax forms   You cannot use the head of household Tax Table column or Tax Computation Worksheet. 2006 federal tax forms 4) Joint return. 2006 federal tax forms   You cannot file a joint return. 2006 federal tax forms However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. 2006 federal tax forms 5) Tax rates. 2006 federal tax forms   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. 2006 federal tax forms S. 2006 federal tax forms trade or business. 2006 federal tax forms You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. 2006 federal tax forms However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. 2006 federal tax forms S. 2006 federal tax forms national. 2006 federal tax forms  See the instructions for Form 1040NR to see if you qualify. 2006 federal tax forms    A U. 2006 federal tax forms S. 2006 federal tax forms national is an individual who, although not a U. 2006 federal tax forms S. 2006 federal tax forms citizen, owes his or her allegiance to the United States. 2006 federal tax forms U. 2006 federal tax forms S. 2006 federal tax forms nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2006 federal tax forms S. 2006 federal tax forms nationals instead of U. 2006 federal tax forms S. 2006 federal tax forms citizens. 2006 federal tax forms 6) Tax credits. 2006 federal tax forms   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. 2006 federal tax forms S. 2006 federal tax forms citizen or resident, as discussed in chapter 1. 2006 federal tax forms Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2006 federal tax forms Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2006 federal tax forms The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2006 federal tax forms You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2006 federal tax forms Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. 2006 federal tax forms S. 2006 federal tax forms national, or Student or business apprentice from India. 2006 federal tax forms For more information, see Exemptions in chapter 5. 2006 federal tax forms How To Figure Tax When you figure your U. 2006 federal tax forms S. 2006 federal tax forms tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. 2006 federal tax forms Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. 2006 federal tax forms S. 2006 federal tax forms citizens and residents. 2006 federal tax forms Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. 2006 federal tax forms You cannot take any deductions against this income. 2006 federal tax forms Social security and railroad retirement benefits. 2006 federal tax forms   During the part of the year you are a nonresident alien, 85% of any U. 2006 federal tax forms S. 2006 federal tax forms social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2006 federal tax forms (See The 30% Tax in chapter 4. 2006 federal tax forms )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. 2006 federal tax forms Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. 2006 federal tax forms If you received U. 2006 federal tax forms S. 2006 federal tax forms social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. 2006 federal tax forms You will not receive separate statements for the benefits received during your periods of U. 2006 federal tax forms S. 2006 federal tax forms residence and nonresidence. 2006 federal tax forms Therefore, it is important for you to keep careful records of these amounts. 2006 federal tax forms You will need this information to properly complete your return and determine your tax liability. 2006 federal tax forms If you received railroad retirement benefits while you were a nonresident alien, the U. 2006 federal tax forms S. 2006 federal tax forms Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. 2006 federal tax forms If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. 2006 federal tax forms Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. 2006 federal tax forms Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. 2006 federal tax forms There are certain restrictions that may apply. 2006 federal tax forms These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. 2006 federal tax forms Foreign tax credit. 2006 federal tax forms   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. 2006 federal tax forms   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. 2006 federal tax forms For more information, see the Instructions for Form 1116 and Publication 514. 2006 federal tax forms Child and dependent care credit. 2006 federal tax forms   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. 2006 federal tax forms Generally, you must be able to claim an exemption for your dependent. 2006 federal tax forms   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. 2006 federal tax forms   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. 2006 federal tax forms   For more information, get Publication 503 and Form 2441. 2006 federal tax forms Retirement savings contributions credit. 2006 federal tax forms   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. 2006 federal tax forms You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. 2006 federal tax forms Use Form 8880 to figure the credit. 2006 federal tax forms For more information, see Publication 590. 2006 federal tax forms Child tax credit. 2006 federal tax forms   You may be able to take this credit if you have a qualifying child. 2006 federal tax forms   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2006 federal tax forms Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). 2006 federal tax forms Is a U. 2006 federal tax forms S. 2006 federal tax forms citizen, a U. 2006 federal tax forms S. 2006 federal tax forms national, or a resident alien. 2006 federal tax forms Did not provide over half of his or her own support for 2013. 2006 federal tax forms Lived with you more than half of 2013. 2006 federal tax forms Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2006 federal tax forms Is claimed as a dependent on your return. 2006 federal tax forms An adopted child is always treated as your own child. 2006 federal tax forms An adopted child includes a child lawfully placed with you for legal adoption. 2006 federal tax forms   See your form instructions for additional details. 2006 federal tax forms Adoption credit. 2006 federal tax forms   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2006 federal tax forms This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2006 federal tax forms To claim the adoption credit, file Form 8839 with the U. 2006 federal tax forms S. 2006 federal tax forms income tax return that you file. 2006 federal tax forms   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. 2006 federal tax forms S. 2006 federal tax forms citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). 2006 federal tax forms Payments You can report as payments against your U. 2006 federal tax forms S. 2006 federal tax forms income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. 2006 federal tax forms These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. 2006 federal tax forms S. 2006 federal tax forms sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. 2006 federal tax forms Forms To File The U. 2006 federal tax forms S. 2006 federal tax forms income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. 2006 federal tax forms Resident at end of year. 2006 federal tax forms   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. 2006 federal tax forms S. 2006 federal tax forms resident on the last day of the tax year. 2006 federal tax forms Write “Dual-Status Return” across the top of the return. 2006 federal tax forms Attach a statement to your return to show the income for the part of the year you are a nonresident. 2006 federal tax forms You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. 2006 federal tax forms Nonresident at end of year. 2006 federal tax forms   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. 2006 federal tax forms S. 2006 federal tax forms resident on the last day of the tax year. 2006 federal tax forms Write “Dual-Status Return” across the top of the return. 2006 federal tax forms Attach a statement to your return to show the income for the part of the year you are a resident. 2006 federal tax forms You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. 2006 federal tax forms   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. 2006 federal tax forms For more information, see Expatriation Tax in chapter 4. 2006 federal tax forms Statement. 2006 federal tax forms   Any statement must have your name, address, and taxpayer identification number on it. 2006 federal tax forms You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. 2006 federal tax forms When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. 2006 federal tax forms If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 2006 federal tax forms In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. 2006 federal tax forms If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. 2006 federal tax forms If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 2006 federal tax forms If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. 2006 federal tax forms If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. 2006 federal tax forms In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 2006 federal tax forms O. 2006 federal tax forms Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. 2006 federal tax forms Prev  Up  Next   Home   More Online Publications
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The 2006 Federal Tax Forms

2006 federal tax forms 11. 2006 federal tax forms   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. 2006 federal tax forms S. 2006 federal tax forms Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. 2006 federal tax forms This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2006 federal tax forms You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2006 federal tax forms These forms are discussed in this chapter. 2006 federal tax forms To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . 2006 federal tax forms If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. 2006 federal tax forms Read Aliens Required To Obtain Sailing or Departure Permits . 2006 federal tax forms Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. 2006 federal tax forms Useful Items - You may want to see: Form (and Instructions) 1040-C U. 2006 federal tax forms S. 2006 federal tax forms Departing Alien Income Tax Return 2063 U. 2006 federal tax forms S. 2006 federal tax forms Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. 2006 federal tax forms Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. 2006 federal tax forms If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. 2006 federal tax forms Category 1. 2006 federal tax forms   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. 2006 federal tax forms Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. 2006 federal tax forms However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. 2006 federal tax forms   The statement must be presented to an IRS office. 2006 federal tax forms Category 2. 2006 federal tax forms    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. 2006 federal tax forms S. 2006 federal tax forms tax under U. 2006 federal tax forms S. 2006 federal tax forms tax laws (described in chapter 10), and Who receive no other income from U. 2006 federal tax forms S. 2006 federal tax forms sources. 2006 federal tax forms If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. 2006 federal tax forms This is true even if your income is exempt from U. 2006 federal tax forms S. 2006 federal tax forms tax because of an income tax treaty, consular agreement, or international agreement. 2006 federal tax forms Category 3. 2006 federal tax forms   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. 2006 federal tax forms S. 2006 federal tax forms sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. 2006 federal tax forms S. 2006 federal tax forms Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. 2006 federal tax forms S. 2006 federal tax forms trade or business. 2006 federal tax forms (See Interest Income in chapter 3. 2006 federal tax forms ) Category 4. 2006 federal tax forms   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. 2006 federal tax forms S. 2006 federal tax forms sources while in the United States under those visas, other than: Income from employment authorized by the U. 2006 federal tax forms S. 2006 federal tax forms Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. 2006 federal tax forms S. 2006 federal tax forms trade or business. 2006 federal tax forms (See Interest Income in chapter 3. 2006 federal tax forms ) Category 5. 2006 federal tax forms   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. 2006 federal tax forms If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. 2006 federal tax forms Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. 2006 federal tax forms S. 2006 federal tax forms possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. 2006 federal tax forms S. 2006 federal tax forms possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. 2006 federal tax forms Category 6. 2006 federal tax forms   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. 2006 federal tax forms S. 2006 federal tax forms tax. 2006 federal tax forms Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. 2006 federal tax forms To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. 2006 federal tax forms See Forms To File , later. 2006 federal tax forms You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. 2006 federal tax forms See Paying Taxes and Obtaining Refunds , later. 2006 federal tax forms Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. 2006 federal tax forms Where to get a sailing or departure permit. 2006 federal tax forms   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. 2006 federal tax forms When to get a sailing or departure permit. 2006 federal tax forms   You should get your sailing or departure permit at least 2 weeks before you plan to leave. 2006 federal tax forms You cannot apply earlier than 30 days before your planned departure date. 2006 federal tax forms Do not wait until the last minute in case there are unexpected problems. 2006 federal tax forms Papers to submit. 2006 federal tax forms   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. 2006 federal tax forms Bring the following records with you if they apply. 2006 federal tax forms Your passport and alien registration card or visa. 2006 federal tax forms Copies of your U. 2006 federal tax forms S. 2006 federal tax forms income tax returns filed for the past 2 years. 2006 federal tax forms If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. 2006 federal tax forms Receipts for income taxes paid on these returns. 2006 federal tax forms Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. 2006 federal tax forms A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. 2006 federal tax forms If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. 2006 federal tax forms Proof of estimated tax payments for the past year and this year. 2006 federal tax forms Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. 2006 federal tax forms Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. 2006 federal tax forms Copies of the application for, and approval of, the grant. 2006 federal tax forms A statement of the amount paid, and your duties and obligations under the grant. 2006 federal tax forms A list of any previous grants. 2006 federal tax forms Documents indicating you qualify for any special tax treaty benefits claimed. 2006 federal tax forms Document verifying your date of departure from the United States, such as an airline ticket. 2006 federal tax forms Document verifying your U. 2006 federal tax forms S. 2006 federal tax forms taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). 2006 federal tax forms Note. 2006 federal tax forms   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. 2006 federal tax forms This applies whether or not your spouse requires a permit. 2006 federal tax forms Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. 2006 federal tax forms Employees in the IRS office can assist in filing these forms. 2006 federal tax forms Both forms have a “certificate of compliance” section. 2006 federal tax forms When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. 2006 federal tax forms S. 2006 federal tax forms tax obligations have been satisfied according to available information. 2006 federal tax forms Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. 2006 federal tax forms Form 2063 This is a short form that asks for certain information but does not include a tax computation. 2006 federal tax forms The following departing aliens can get their sailing or departure permits by filing Form 2063. 2006 federal tax forms Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. 2006 federal tax forms Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. 2006 federal tax forms However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. 2006 federal tax forms Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. 2006 federal tax forms The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. 2006 federal tax forms However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. 2006 federal tax forms Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. 2006 federal tax forms Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. 2006 federal tax forms When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. 2006 federal tax forms However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. 2006 federal tax forms See Bond To Ensure Payment , discussed later. 2006 federal tax forms The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. 2006 federal tax forms Returning to the United States. 2006 federal tax forms   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. 2006 federal tax forms You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. 2006 federal tax forms   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. 2006 federal tax forms The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. 2006 federal tax forms However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. 2006 federal tax forms Joint return on Form 1040-C. 2006 federal tax forms   Departing husbands and wives who are nonresident aliens cannot file joint returns. 2006 federal tax forms However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. 2006 federal tax forms Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. 2006 federal tax forms You must also pay any taxes due for past years. 2006 federal tax forms If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. 2006 federal tax forms However, the IRS cannot provide a refund at the time of departure. 2006 federal tax forms If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. 2006 federal tax forms Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. 2006 federal tax forms However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. 2006 federal tax forms The bond must equal the tax due plus interest to the date of payment as figured by the IRS. 2006 federal tax forms Information about the form of bond and security on it can be obtained from your IRS office. 2006 federal tax forms Filing Annual U. 2006 federal tax forms S. 2006 federal tax forms Income Tax Returns Form 1040-C is not an annual U. 2006 federal tax forms S. 2006 federal tax forms income tax return. 2006 federal tax forms If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. 2006 federal tax forms Chapters 5 and 7 discuss filing an annual U. 2006 federal tax forms S. 2006 federal tax forms income tax return. 2006 federal tax forms The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. 2006 federal tax forms S. 2006 federal tax forms income tax return. 2006 federal tax forms Prev  Up  Next   Home   More Online Publications