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2009 Taxes Late

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2009 Taxes Late

2009 taxes late 1. 2009 taxes late   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. 2009 taxes late If you are both a nonresident and resident in the same year, you have a dual status. 2009 taxes late Dual status is explained later. 2009 taxes late Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. 2009 taxes late 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. 2009 taxes late Useful Items - You may want to see: Form (and Instructions) 1040 U. 2009 taxes late S. 2009 taxes late Individual Income Tax Return 1040A U. 2009 taxes late S. 2009 taxes late Individual Income Tax Return 1040NR U. 2009 taxes late S. 2009 taxes late 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. 2009 taxes late Nonresident Aliens If you are an alien (not a U. 2009 taxes late S. 2009 taxes late citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. 2009 taxes late 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). 2009 taxes late Even if you do not meet either of these tests, you may be able to choose to be treated as a U. 2009 taxes late S. 2009 taxes late resident for part of the year. 2009 taxes late See First-Year Choice under Dual-Status Aliens, later. 2009 taxes late 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. 2009 taxes late (However, see Dual-Status Aliens , later. 2009 taxes late ) This is known as the “green card” test. 2009 taxes late 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. 2009 taxes late You generally have this status if the U. 2009 taxes late S. 2009 taxes late Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. 2009 taxes late ” 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. 2009 taxes late Resident status taken away. 2009 taxes late   Resident status is considered to have been taken away from you if the U. 2009 taxes late S. 2009 taxes late government issues you a final administrative or judicial order of exclusion or deportation. 2009 taxes late A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. 2009 taxes late Resident status abandoned. 2009 taxes late   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. 2009 taxes late S. 2009 taxes late consular officer. 2009 taxes late    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. 2009 taxes late S. 2009 taxes late consular officer. 2009 taxes late Your application for abandonment. 2009 taxes late Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. 2009 taxes late You must file the letter by certified mail, return receipt requested. 2009 taxes late You must keep a copy of the letter and proof that it was mailed and received. 2009 taxes late    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. 2009 taxes late   If the USCIS or U. 2009 taxes late S. 2009 taxes late consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. 2009 taxes late If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. 2009 taxes late   Under U. 2009 taxes late S. 2009 taxes late 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. 2009 taxes late    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. 2009 taxes late See Expatriation Tax in chapter 4. 2009 taxes late Termination of residency after June 3, 2004, and before June 17, 2008. 2009 taxes late   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. 2009 taxes late S. 2009 taxes late resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. 2009 taxes late Termination of residency after June 16, 2008. 2009 taxes late   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. 2009 taxes late Substantial Presence Test You will be considered a U. 2009 taxes late S. 2009 taxes late resident for tax purposes if you meet the substantial presence test for calendar year 2013. 2009 taxes late 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. 2009 taxes late Example. 2009 taxes late You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 2009 taxes late 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). 2009 taxes late Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 2009 taxes late The term United States includes the following areas. 2009 taxes late All 50 states and the District of Columbia. 2009 taxes late The territorial waters of the United States. 2009 taxes late The seabed and subsoil of those submarine areas that are adjacent to U. 2009 taxes late S. 2009 taxes late territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. 2009 taxes late The term does not include U. 2009 taxes late S. 2009 taxes late possessions and territories or U. 2009 taxes late S. 2009 taxes late airspace. 2009 taxes late 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. 2009 taxes late However, there are exceptions to this rule. 2009 taxes late Do not count the following as days of presence in the United States for the substantial presence test. 2009 taxes late Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. 2009 taxes late Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. 2009 taxes late Days you are in the United States as a crew member of a foreign vessel. 2009 taxes late Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. 2009 taxes late Days you are an exempt individual. 2009 taxes late The specific rules that apply to each of these categories are discussed next. 2009 taxes late Regular commuters from Canada or Mexico. 2009 taxes late   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. 2009 taxes late 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. 2009 taxes late   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. 2009 taxes late “Workdays” are the days on which you work in the United States or Canada or Mexico. 2009 taxes late “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. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late Example. 2009 taxes late Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. 2009 taxes late She was assigned to her firm's office in the United States from February 1 through June 1. 2009 taxes late On June 2, she resumed her employment in Mexico. 2009 taxes late On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. 2009 taxes late S. 2009 taxes late office. 2009 taxes late She returned to her home in Mexico on each of those evenings. 2009 taxes late On 7 days, she worked in her firm's Mexico office. 2009 taxes late 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. 2009 taxes late 8%). 2009 taxes late Days in transit. 2009 taxes late   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. 2009 taxes late You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. 2009 taxes late 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. 2009 taxes late However, you are not considered to be in transit if you attend a business meeting while in the United States. 2009 taxes late This is true even if the meeting is held at the airport. 2009 taxes late Crew members. 2009 taxes late   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. 2009 taxes late S. 2009 taxes late possession. 2009 taxes late However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. 2009 taxes late Medical condition. 2009 taxes late   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. 2009 taxes late Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late   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. 2009 taxes late   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. 2009 taxes late See Form 8843 , later. 2009 taxes late   You cannot exclude any days of presence in the United States under the following circumstances. 2009 taxes late 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. 2009 taxes late You returned to the United States for treatment of a medical condition that arose during a prior stay. 2009 taxes late The condition existed before your arrival in the United States and you were aware of the condition. 2009 taxes late It does not matter whether you needed treatment for the condition when you entered the United States. 2009 taxes late Exempt individual. 2009 taxes late   Do not count days for which you are an exempt individual. 2009 taxes late The term “exempt individual” does not refer to someone exempt from U. 2009 taxes late S. 2009 taxes late tax, but to anyone in the following categories. 2009 taxes late An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late A professional athlete temporarily in the United States to compete in a charitable sports event. 2009 taxes late   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. 2009 taxes late Foreign government-related individuals. 2009 taxes late   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. 2009 taxes late Note. 2009 taxes late You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. 2009 taxes late    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. 2009 taxes late An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. 2009 taxes late   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. 2009 taxes late Note. 2009 taxes late 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). 2009 taxes late None of your days count for purposes of the substantial presence test. 2009 taxes late   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. 2009 taxes late 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. 2009 taxes late Teachers and trainees. 2009 taxes late   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. 2009 taxes late You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. 2009 taxes late S. 2009 taxes late immigration laws and could result in the loss of your visa status. 2009 taxes late   Also included are immediate family members of exempt teachers and trainees. 2009 taxes late See the definition of immediate family, earlier, under Foreign government-related individuals . 2009 taxes late   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. 2009 taxes late However, you will be an exempt individual if all of the following conditions are met. 2009 taxes late 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. 2009 taxes late A foreign employer includes an office or place of business of an American entity in a foreign country or a U. 2009 taxes late S. 2009 taxes late possession. 2009 taxes late   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. 2009 taxes late See Form 8843 , later. 2009 taxes late Example. 2009 taxes late Carla was temporarily in the United States during the year as a teacher on a “J” visa. 2009 taxes late Her compensation for the year was paid by a foreign employer. 2009 taxes late Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late Students. 2009 taxes late   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. 2009 taxes late You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. 2009 taxes late S. 2009 taxes late immigration laws and could result in the loss of your visa status. 2009 taxes late   Also included are immediate family members of exempt students. 2009 taxes late See the definition of immediate family, earlier, under Foreign government-related individuals . 2009 taxes late   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. 2009 taxes late You establish that you do not intend to reside permanently in the United States. 2009 taxes late You have substantially complied with the requirements of your visa. 2009 taxes late 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. 2009 taxes late Whether you have maintained a closer connection to a foreign country (discussed later). 2009 taxes late 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 . 2009 taxes late   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. 2009 taxes late See Form 8843 , later. 2009 taxes late Professional athletes. 2009 taxes late   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. 2009 taxes late A charitable sports event is one that meets the following conditions. 2009 taxes late The main purpose is to benefit a qualified charitable organization. 2009 taxes late The entire net proceeds go to charity. 2009 taxes late Volunteers perform substantially all the work. 2009 taxes late   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. 2009 taxes late 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. 2009 taxes late   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. 2009 taxes late See Form 8843 , next. 2009 taxes late Form 8843. 2009 taxes late   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. 2009 taxes late You were unable to leave the United States as planned because of a medical condition or problem. 2009 taxes late You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. 2009 taxes late You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. 2009 taxes late You were a professional athlete competing in a charitable sports event. 2009 taxes late Attach Form 8843 to your 2013 income tax return. 2009 taxes late 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. 2009 taxes late The due date for filing is discussed in chapter 7. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late 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). 2009 taxes late Closer connection to two foreign countries. 2009 taxes late   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. 2009 taxes late You maintained a tax home beginning on the first day of the year in one foreign country. 2009 taxes late You changed your tax home during the year to a second foreign country. 2009 taxes late You continued to maintain your tax home in the second foreign country for the rest of the year. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late Tax home. 2009 taxes late   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. 2009 taxes late Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. 2009 taxes late 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. 2009 taxes late If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. 2009 taxes late   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. 2009 taxes late Foreign country. 2009 taxes late   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. 2009 taxes late S. 2009 taxes late 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. 2009 taxes late Establishing a closer connection. 2009 taxes late   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. 2009 taxes late 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. 2009 taxes late The country of residence you designate on forms and documents. 2009 taxes late The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. 2009 taxes late 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. 2009 taxes late It does not matter whether your permanent home is a house, an apartment, or a furnished room. 2009 taxes late It also does not matter whether you rent or own it. 2009 taxes late It is important, however, that your home be available at all times, continuously, and not solely for short stays. 2009 taxes late When you cannot have a closer connection. 2009 taxes late   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. 2009 taxes late Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. 2009 taxes late 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. 2009 taxes late   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. 2009 taxes late   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. 2009 taxes late The due date for filing is discussed later in chapter 7. 2009 taxes late   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. 2009 taxes late 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. 2009 taxes late Effect of Tax Treaties The rules given here to determine if you are a U. 2009 taxes late S. 2009 taxes late resident do not override tax treaty definitions of residency. 2009 taxes late If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. 2009 taxes late A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2009 taxes late The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). 2009 taxes late 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. 2009 taxes late S. 2009 taxes late income tax. 2009 taxes late For purposes other than figuring your tax, you will be treated as a U. 2009 taxes late S. 2009 taxes late resident. 2009 taxes late For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . 2009 taxes late Information to be reported. 2009 taxes late   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. 2009 taxes late 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. 2009 taxes late You may also have to attach Form 8938 (discussed in chapter 7). 2009 taxes late See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. 2009 taxes late Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. 2009 taxes late This usually occurs in the year you arrive in or depart from the United States. 2009 taxes late Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. 2009 taxes late First Year of Residency If you are a U. 2009 taxes late S. 2009 taxes late resident for the calendar year, but you were not a U. 2009 taxes late S. 2009 taxes late resident at any time during the preceding calendar year, you are a U. 2009 taxes late S. 2009 taxes late resident only for the part of the calendar year that begins on the residency starting date. 2009 taxes late You are a nonresident alien for the part of the year before that date. 2009 taxes late Residency starting date under substantial presence test. 2009 taxes late   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. 2009 taxes late 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. 2009 taxes late See Closer Connection to a Foreign Country , earlier. 2009 taxes late   In determining whether you can exclude up to 10 days, the following rules apply. 2009 taxes late 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. 2009 taxes late You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. 2009 taxes late 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. 2009 taxes late Example. 2009 taxes late Ivan Ivanovich is a citizen of Russia. 2009 taxes late 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. 2009 taxes late His tax home remained in Russia. 2009 taxes late On March 1, 2013, he moved to the United States and resided here for the rest of the year. 2009 taxes late Ivan is able to establish a closer connection to Russia for the period January 6–10. 2009 taxes late Thus, his residency starting date is March 1. 2009 taxes late Statement required to exclude up to 10 days of presence. 2009 taxes late   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. 2009 taxes late You must sign and date this statement and include a declaration that it is made under penalties of perjury. 2009 taxes late The statement must contain the following information (as applicable). 2009 taxes late Your name, address, U. 2009 taxes late S. 2009 taxes late taxpayer identification number (if any), and U. 2009 taxes late S. 2009 taxes late visa number (if any). 2009 taxes late Your passport number and the name of the country that issued your passport. 2009 taxes late The tax year for which the statement applies. 2009 taxes late The first day that you were present in the United States during the year. 2009 taxes late The dates of the days you are excluding in figuring your first day of residency. 2009 taxes late 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. 2009 taxes late   Attach the required statement to your income tax return. 2009 taxes late 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. 2009 taxes late The due date for filing is discussed in chapter 7. 2009 taxes late   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. 2009 taxes late Therefore, your first day of residency will be the first day you are present in the United States. 2009 taxes late 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. 2009 taxes late Residency starting date under green card test. 2009 taxes late   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. 2009 taxes late   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. 2009 taxes late Residency during the preceding year. 2009 taxes late   If you were a U. 2009 taxes late S. 2009 taxes late resident during any part of the preceding calendar year and you are a U. 2009 taxes late S. 2009 taxes late resident for any part of the current year, you will be considered a U. 2009 taxes late S. 2009 taxes late resident at the beginning of the current year. 2009 taxes late This applies whether you are a resident under the substantial presence test or green card test. 2009 taxes late Example. 2009 taxes late Robert Bach is a citizen of Switzerland. 2009 taxes late He came to the United States as a U. 2009 taxes late S. 2009 taxes late resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. 2009 taxes late Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. 2009 taxes late In calendar year 2013, Robert's U. 2009 taxes late S. 2009 taxes late residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. 2009 taxes late 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. 2009 taxes late S. 2009 taxes late resident for part of 2013. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late You are treated as a U. 2009 taxes late S. 2009 taxes late resident for the rest of the year. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late Note. 2009 taxes late You do not have to be married to make this choice. 2009 taxes late Example 1. 2009 taxes late Juan DaSilva is a citizen of the Philippines. 2009 taxes late 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). 2009 taxes late Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. 2009 taxes late He stayed in the United States for the rest of the year. 2009 taxes late During 2014, Juan was a resident of the United States under the substantial presence test. 2009 taxes late 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. 2009 taxes late 4%). 2009 taxes late If Juan makes the first-year choice, his residency starting date will be November 1, 2013. 2009 taxes late Example 2. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late Statement required to make the first-year choice for 2013. 2009 taxes late   You must attach a statement to Form 1040 to make the first-year choice for 2013. 2009 taxes late The statement must contain your name and address and specify the following. 2009 taxes late That you are making the first-year choice for 2013. 2009 taxes late That you were not a resident in 2012. 2009 taxes late That you are a resident under the substantial presence test in 2014. 2009 taxes late The number of days of presence in the United States during 2014. 2009 taxes late The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. 2009 taxes late The date or dates of absence from the United States during 2013 that you are treating as days of presence. 2009 taxes late You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. 2009 taxes late 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. 2009 taxes late To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. 2009 taxes late S. 2009 taxes late Individual Income Tax Return. 2009 taxes late You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. 2009 taxes late 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. 2009 taxes late You can use Form 1040NR or Form 1040NR-EZ to figure the tax. 2009 taxes late Enter the tax on Form 4868. 2009 taxes late 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. 2009 taxes late   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. 2009 taxes late   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. 2009 taxes late 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. 2009 taxes late Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. 2009 taxes late S. 2009 taxes late resident for the entire year if all of the following apply. 2009 taxes late You were a nonresident alien at the beginning of the year. 2009 taxes late You are a resident alien or U. 2009 taxes late S. 2009 taxes late citizen at the end of the year. 2009 taxes late You are married to a U. 2009 taxes late S. 2009 taxes late citizen or resident alien at the end of the year. 2009 taxes late Your spouse joins you in making the choice. 2009 taxes late 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. 2009 taxes late Note. 2009 taxes late If you are single at the end of the year, you cannot make this choice. 2009 taxes late If you make this choice, the following rules apply. 2009 taxes late You and your spouse are treated as U. 2009 taxes late S. 2009 taxes late residents for the entire year for income tax purposes. 2009 taxes late You and your spouse are taxed on worldwide income. 2009 taxes late You and your spouse must file a joint return for the year of the choice. 2009 taxes late Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. 2009 taxes late The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. 2009 taxes late Note. 2009 taxes late 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. 2009 taxes late S. 2009 taxes late citizen or resident. 2009 taxes late See Nonresident Spouse Treated as a Resident , later. 2009 taxes late If you previously made that choice and it is still in effect, you do not need to make the choice explained here. 2009 taxes late Making the choice. 2009 taxes late   You should attach a statement signed by both spouses to your joint return for the year of the choice. 2009 taxes late The statement must contain the following information. 2009 taxes late A declaration that you both qualify to make the choice and that you choose to be treated as U. 2009 taxes late S. 2009 taxes late residents for the entire tax year. 2009 taxes late The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. 2009 taxes late (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. 2009 taxes late )   You generally make this choice when you file your joint return. 2009 taxes late However, you also can make the choice by filing Form 1040X, Amended U. 2009 taxes late S. 2009 taxes late Individual Income Tax Return. 2009 taxes late Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. 2009 taxes late 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. 2009 taxes late   You generally must file the amended joint return within 3 years from the date you filed your original U. 2009 taxes late S. 2009 taxes late income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 2009 taxes late Last Year of Residency If you were a U. 2009 taxes late S. 2009 taxes late resident in 2013 but are not a U. 2009 taxes late S. 2009 taxes late resident during any part of 2014, you cease to be a U. 2009 taxes late S. 2009 taxes late resident on your residency termination date. 2009 taxes late Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. 2009 taxes late Earlier residency termination date. 2009 taxes late   You may qualify for a residency termination date that is earlier than December 31. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late See Closer Connection to a Foreign Country , earlier. 2009 taxes late    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. 2009 taxes late See Expatriation Tax in chapter 4. 2009 taxes late Termination of residency. 2009 taxes late   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. 2009 taxes late De minimis presence. 2009 taxes late   If you are a U. 2009 taxes late S. 2009 taxes late 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. 2009 taxes late In determining whether you can exclude up to 10 days, the following rules apply. 2009 taxes late 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. 2009 taxes late You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. 2009 taxes late 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. 2009 taxes late Example. 2009 taxes late Lola Bovary is a citizen of Malta. 2009 taxes late She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. 2009 taxes late On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. 2009 taxes late She is able to establish a closer connection to Malta for the period December 12–16. 2009 taxes late Lola is not a U. 2009 taxes late S. 2009 taxes late resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. 2009 taxes late Lola is a U. 2009 taxes late S. 2009 taxes late 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). 2009 taxes late Lola's residency termination date is August 25, 2013. 2009 taxes late Residency during the next year. 2009 taxes late   If you are a U. 2009 taxes late S. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late Statement required to establish your residency termination date. 2009 taxes late   You must file a statement with the IRS to establish your residency termination date. 2009 taxes late You must sign and date this statement and include a declaration that it is made under penalties of perjury. 2009 taxes late The statement must contain the following information (as applicable). 2009 taxes late Your name, address, U. 2009 taxes late S. 2009 taxes late taxpayer identification number (if any), and U. 2009 taxes late S. 2009 taxes late visa number (if any). 2009 taxes late Your passport number and the name of the country that issued your passport. 2009 taxes late The tax year for which the statement applies. 2009 taxes late The last day that you were present in the United States during the year. 2009 taxes late 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. 2009 taxes late The date that your status as a lawful permanent resident was abandoned or rescinded. 2009 taxes late Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. 2009 taxes late 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. 2009 taxes late   Attach the required statement to your income tax return. 2009 taxes late 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. 2009 taxes late The due date for filing is discussed in chapter 7. 2009 taxes late   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. 2009 taxes late 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. 2009 taxes late Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 2009 taxes late S. 2009 taxes late citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. 2009 taxes late S. 2009 taxes late resident. 2009 taxes late 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. 2009 taxes late If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. 2009 taxes late Neither you nor your spouse can claim under any tax treaty not to be a U. 2009 taxes late S. 2009 taxes late resident. 2009 taxes late You are both taxed on worldwide income. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late Example. 2009 taxes late Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. 2009 taxes late In June, Bob became a resident alien and remained a resident for the rest of the year. 2009 taxes late Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late It should contain the following information. 2009 taxes late A declaration that one spouse was a nonresident alien and the other spouse a U. 2009 taxes late S. 2009 taxes late citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. 2009 taxes late S. 2009 taxes late residents for the entire tax year. 2009 taxes late The name, address, and identification number of each spouse. 2009 taxes late (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 2009 taxes late ) Amended return. 2009 taxes late   You generally make this choice when you file your joint return. 2009 taxes late However, you can also make the choice by filing a joint amended return on Form 1040X. 2009 taxes late Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. 2009 taxes late 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. 2009 taxes late   You generally must file the amended joint return within 3 years from the date you filed your original U. 2009 taxes late S. 2009 taxes late income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 2009 taxes late 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. 2009 taxes late S. 2009 taxes late citizen or resident alien at any time during the tax year. 2009 taxes late 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. 2009 taxes late Example. 2009 taxes late Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 2009 taxes late They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. 2009 taxes late On January 10, 2012, Dick became a nonresident alien. 2009 taxes late Judy had remained a nonresident alien throughout the period. 2009 taxes late Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. 2009 taxes late However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. 2009 taxes late If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. 2009 taxes late If Dick becomes a resident alien again in 2014, their choice is no longer suspended. 2009 taxes late 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. 2009 taxes late If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. 2009 taxes late Revocation. 2009 taxes late 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. 2009 taxes late The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 2009 taxes late The statement must include the name, address, and identification number of each spouse. 2009 taxes late (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. 2009 taxes late ) 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. 2009 taxes late File the statement as follows. 2009 taxes late If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late Death. 2009 taxes late The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. 2009 taxes late However, if the surviving spouse is a U. 2009 taxes late S. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late Legal separation. 2009 taxes late 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. 2009 taxes late Inadequate records. 2009 taxes late 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. 2009 taxes late 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. 2009 taxes late For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. 2009 taxes late 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. 2009 taxes late Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. 2009 taxes late Prev  Up  Next   Home   More Online Publications
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The 2009 Taxes Late

2009 taxes late Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. 2009 taxes late irs. 2009 taxes late gov/pub179. 2009 taxes late Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. 2009 taxes late  La tasa de contribución para el Seguro Social permanece en 6. 2009 taxes late 2% tanto para el empleado como para el patrono. 2009 taxes late La base límite de salario para el Seguro Social es $117,000. 2009 taxes late La tasa de la contribución al Medicare es 1. 2009 taxes late 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. 2009 taxes late No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. 2009 taxes late Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. 2009 taxes late Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. 2009 taxes late Cambio de parte responsable. 2009 taxes late  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. 2009 taxes late El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. 2009 taxes late Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. 2009 taxes late Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). 2009 taxes late Matrimonio entre personas del mismo sexo. 2009 taxes late . 2009 taxes late  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. 2009 taxes late Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. 2009 taxes late irs. 2009 taxes late gov/irb/2013-38_IRB/ar07. 2009 taxes late html. 2009 taxes late El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. 2009 taxes late El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. 2009 taxes late irs. 2009 taxes late gov/irb/2013-44_IRB/ar10. 2009 taxes late html. 2009 taxes late Recordatorios Retención de la Contribución Adicional al Medicare. 2009 taxes late  Además de la retención de la contribución Medicare de 1. 2009 taxes late 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. 2009 taxes late 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. 2009 taxes late Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. 2009 taxes late Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. 2009 taxes late La Contribución Adicional al Medicare sólo se le impone al empleado. 2009 taxes late No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. 2009 taxes late Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. 2009 taxes late Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. 2009 taxes late Para más información, sobre la Contribución Adicional al Medicare visite IRS. 2009 taxes late gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). 2009 taxes late La información está disponible en inglés. 2009 taxes late El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. 2009 taxes late . 2009 taxes late  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. 2009 taxes late Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. 2009 taxes late Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. 2009 taxes late Si desea más información, visite IRS. 2009 taxes late gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). 2009 taxes late La información está disponible en inglés. 2009 taxes late Externalización de las obligaciones de la nómina. 2009 taxes late . 2009 taxes late  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. 2009 taxes late El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. 2009 taxes late Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. 2009 taxes late gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. 2009 taxes late Dicha información está disponible en inglés. 2009 taxes late El crédito de asistencia para las primas COBRA. 2009 taxes late  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. 2009 taxes late Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. 2009 taxes late Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. 2009 taxes late El Formulario 944-PR está descontinuado. 2009 taxes late  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. 2009 taxes late A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. 2009 taxes late Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). 2009 taxes late Para más información, consulte las Instrucciones para el Formulario 944(SP). 2009 taxes late Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. 2009 taxes late O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). 2009 taxes late Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. 2009 taxes late Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. 2009 taxes late Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. 2009 taxes late Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). 2009 taxes late  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). 2009 taxes late Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. 2009 taxes late Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). 2009 taxes late Cambio de dirección. 2009 taxes late . 2009 taxes late  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. 2009 taxes late No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. 2009 taxes late Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. 2009 taxes late  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. 2009 taxes late Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). 2009 taxes late Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. 2009 taxes late El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. 2009 taxes late Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. 2009 taxes late Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. 2009 taxes late Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. 2009 taxes late eftps. 2009 taxes late gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). 2009 taxes late Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. 2009 taxes late Radicación y pago por medios electrónicos. 2009 taxes late  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. 2009 taxes late Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. 2009 taxes late Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. 2009 taxes late Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. 2009 taxes late No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. 2009 taxes late Visite el sitio web del IRS www. 2009 taxes late irs. 2009 taxes late gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. 2009 taxes late Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. 2009 taxes late irs. 2009 taxes late gov/e-pay. 2009 taxes late Se le podría cobrar un cargo por radicar electrónicamente. 2009 taxes late Para EFTPS, visite www. 2009 taxes late eftps. 2009 taxes late gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. 2009 taxes late Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. 2009 taxes late hacienda. 2009 taxes late gobierno. 2009 taxes late pr. 2009 taxes late Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. 2009 taxes late Si no provee un EIN válido, la planilla o pago no se tramitará. 2009 taxes late Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. 2009 taxes late Pagos con tarjeta de crédito o débito. 2009 taxes late  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. 2009 taxes late irs. 2009 taxes late gov/e-pay. 2009 taxes late No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. 2009 taxes late Contratación de empleados nuevos. 2009 taxes late  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. 2009 taxes late Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. 2009 taxes late Vea el apartado 4 . 2009 taxes late Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. 2009 taxes late . 2009 taxes late  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. 2009 taxes late En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. 2009 taxes late Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. 2009 taxes late Solicitud de un número de identificación patronal en línea (EIN). 2009 taxes late  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. 2009 taxes late gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). 2009 taxes late La información está provista en inglés. 2009 taxes late Pagos rechazados. 2009 taxes late  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. 2009 taxes late Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. 2009 taxes late Sin embargo, la penalidad en pagos rechazados de $24. 2009 taxes late 99 o menos es igual a la cantidad del pago. 2009 taxes late Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). 2009 taxes late Remuneración pagada a trabajadores agrícolas con visa H-2A. 2009 taxes late  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. 2009 taxes late Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. 2009 taxes late Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. 2009 taxes late Servicios de entrega privados. 2009 taxes late  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. 2009 taxes late La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. 2009 taxes late Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. 2009 taxes late United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2009 taxes late M. 2009 taxes late , UPS Worldwide Express Plus y UPS Worldwide Express. 2009 taxes late Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. 2009 taxes late gov y escriba “private delivery service” en la casilla Search (Buscar). 2009 taxes late La información está disponible en inglés. 2009 taxes late El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. 2009 taxes late Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. 2009 taxes late Usted tiene que utilizar el Servicio Postal de los EE. 2009 taxes late UU. 2009 taxes late para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. 2009 taxes late Mantenimiento de récords. 2009 taxes late  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. 2009 taxes late Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. 2009 taxes late No se ha establecido ninguna manera especial de llevar estos récords. 2009 taxes late Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . 2009 taxes late Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. 2009 taxes late Vea Líder de cuadrilla, en el apartado 1 . 2009 taxes late Comentarios y sugerencias. 2009 taxes late  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. 2009 taxes late Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2009 taxes late NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. 2009 taxes late Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. 2009 taxes late También, puede enviarnos comentarios a través de la página www. 2009 taxes late irs. 2009 taxes late gov/formspubs. 2009 taxes late Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. 2009 taxes late Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. 2009 taxes late Fotografías de niños desaparecidos. 2009 taxes late  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). 2009 taxes late Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. 2009 taxes late Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). 2009 taxes late Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. 2009 taxes late Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. 2009 taxes late Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. 2009 taxes late Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. 2009 taxes late Vea el tema Servicios de entrega privados en Recordatorios. 2009 taxes late A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. 2009 taxes late Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. 2009 taxes late Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. 2009 taxes late Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. 2009 taxes late Vea el apartado 13 . 2009 taxes late Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. 2009 taxes late Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. 2009 taxes late Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. 2009 taxes late Pague o deposite todo saldo adeudado (si es más de $500). 2009 taxes late Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. 2009 taxes late Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. 2009 taxes late Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). 2009 taxes late Para el 28 de febrero. 2009 taxes late   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). 2009 taxes late Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. 2009 taxes late Para las planillas radicadas por vías electrónicas, vea el siguiente tema. 2009 taxes late Para el 31 de marzo. 2009 taxes late  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. 2009 taxes late Sin embargo, puede transmitir un archivo electrónico por medio de Internet. 2009 taxes late Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. 2009 taxes late socialsecurity. 2009 taxes late gov/employer de la SSA para más información. 2009 taxes late Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. 2009 taxes late  Radique el Formulario 941-PR trimestralmente ante el IRS. 2009 taxes late Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. 2009 taxes late No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). 2009 taxes late Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. 2009 taxes late Si es de $500 o menos, traspásela al trimestre siguiente. 2009 taxes late Vea el apartado 10 , para más información. 2009 taxes late Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. 2009 taxes late Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). 2009 taxes late Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. 2009 taxes late Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. 2009 taxes late Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. 2009 taxes late Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). 2009 taxes late Vea los apartados 9 y 10 . 2009 taxes late Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. 2009 taxes late En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). 2009 taxes late Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. 2009 taxes late S. 2009 taxes late Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. 2009 taxes late Contribuciones sobre los ingresos de Puerto Rico. 2009 taxes late   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. 2009 taxes late Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. 2009 taxes late   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. 2009 taxes late Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. 2009 taxes late Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). 2009 taxes late   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. 2009 taxes late Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. 2009 taxes late Vea la sección 1. 2009 taxes late 1361-4(a)(7) y la sección 301. 2009 taxes late 7701-2(c)(2)(iv) de los Reglamentos, en inglés. 2009 taxes late Crédito de asistencia para las primas de COBRA. 2009 taxes late   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. 2009 taxes late La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. 2009 taxes late A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). 2009 taxes late Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. 2009 taxes late Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. 2009 taxes late Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. 2009 taxes late   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. 2009 taxes late Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. 2009 taxes late   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. 2009 taxes late La asistencia para mantener la cobertura puede durar hasta 15 meses. 2009 taxes late   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. 2009 taxes late Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. 2009 taxes late irs. 2009 taxes late gov/irb/2009-16_irb/ar09. 2009 taxes late html. 2009 taxes late   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. 2009 taxes late   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. 2009 taxes late El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. 2009 taxes late Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). 2009 taxes late El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). 2009 taxes late En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. 2009 taxes late En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. 2009 taxes late   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. 2009 taxes late En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. 2009 taxes late En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. 2009 taxes late Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. 2009 taxes late Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. 2009 taxes late Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. 2009 taxes late   Para más información, visite IRS. 2009 taxes late gov y escriba “COBRA” en la casilla Search (Buscar). 2009 taxes late La información está disponible en inglés. 2009 taxes late Ayuda para radicar documentos ante la SSA. 2009 taxes late   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. 2009 taxes late Elegibilidad para empleo. 2009 taxes late   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. 2009 taxes late Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). 2009 taxes late Puede obtener el formulario llamando al USCIS al 1-800-870-3676. 2009 taxes late Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. 2009 taxes late uscis. 2009 taxes late gov/espanol. 2009 taxes late Prev  Up  Next   Home   More Online Publications