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2008 Tax Filing Software

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2008 Tax Filing Software

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

2008 tax filing software 5. 2008 tax filing software   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. 2008 tax filing software This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. 2008 tax filing software For most ministers and church employees, the limit on annual additions is figured without any changes. 2008 tax filing software This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. 2008 tax filing software Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. 2008 tax filing software This chapter will explain the alternative limit and the changes. 2008 tax filing software Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. 2008 tax filing software Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. 2008 tax filing software Total contributions over your lifetime under this choice cannot be more than $40,000. 2008 tax filing software Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. 2008 tax filing software They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. 2008 tax filing software Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. 2008 tax filing software Foreign missionary. 2008 tax filing software   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. 2008 tax filing software   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. 2008 tax filing software   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. 2008 tax filing software You are an employee of a church or convention or association of churches. 2008 tax filing software You are performing services for the church outside the United States. 2008 tax filing software Self-employed minister. 2008 tax filing software   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. 2008 tax filing software Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. 2008 tax filing software Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. 2008 tax filing software Church employees. 2008 tax filing software   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 2008 tax filing software Self-employed minister. 2008 tax filing software   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. 2008 tax filing software Prev  Up  Next   Home   More Online Publications