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2013 1040x

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2013 1040x

2013 1040x 1. 2013 1040x   Nonresident Alien or Resident Alien? Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Nonresident Aliens Resident AliensGreen Card Test Substantial Presence Test Effect of Tax Treaties Dual-Status AliensFirst Year of Residency Choosing Resident Alien Status Last Year of Residency Nonresident Spouse Treated as a ResidentHow To Make the Choice Aliens From American Samoa or Puerto Rico Introduction You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. 2013 1040x If you are both a nonresident and resident in the same year, you have a dual status. 2013 1040x Dual status is explained later. 2013 1040x Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. 2013 1040x Topics - This chapter discusses: How to determine if you are a nonresident, resident, or dual-status alien, and How to treat a nonresident spouse as a resident alien. 2013 1040x Useful Items - You may want to see: Form (and Instructions) 1040 U. 2013 1040x S. 2013 1040x Individual Income Tax Return 1040A U. 2013 1040x S. 2013 1040x Individual Income Tax Return 1040NR U. 2013 1040x S. 2013 1040x Nonresident Alien Income Tax Return 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 8840 Closer Connection Exception Statement for Aliens 8843 Statement for Exempt Individuals and Individuals With a Medical Condition See chapter 12 for information about getting these forms. 2013 1040x Nonresident Aliens If you are an alien (not a U. 2013 1040x S. 2013 1040x citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. 2013 1040x Resident Aliens You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2013 (January 1–December 31). 2013 1040x Even if you do not meet either of these tests, you may be able to choose to be treated as a U. 2013 1040x S. 2013 1040x resident for part of the year. 2013 1040x See First-Year Choice under Dual-Status Aliens, later. 2013 1040x Green Card Test You are a resident for tax purposes if you are a lawful permanent resident of the United States at any time during calendar year 2013. 2013 1040x (However, see Dual-Status Aliens , later. 2013 1040x ) This is known as the “green card” test. 2013 1040x You are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. 2013 1040x You generally have this status if the U. 2013 1040x S. 2013 1040x Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. 2013 1040x ” You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned. 2013 1040x Resident status taken away. 2013 1040x   Resident status is considered to have been taken away from you if the U. 2013 1040x S. 2013 1040x government issues you a final administrative or judicial order of exclusion or deportation. 2013 1040x A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. 2013 1040x Resident status abandoned. 2013 1040x   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. 2013 1040x S. 2013 1040x consular officer. 2013 1040x    If you initiate the determination, your resident status is considered to be abandoned when you file either of the following with the USCIS or U. 2013 1040x S. 2013 1040x consular officer. 2013 1040x Your application for abandonment. 2013 1040x Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. 2013 1040x You must file the letter by certified mail, return receipt requested. 2013 1040x You must keep a copy of the letter and proof that it was mailed and received. 2013 1040x    Until you have proof your letter was received, you remain a resident alien for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than ten years old or because you have been absent from the United States for a period of time. 2013 1040x   If the USCIS or U. 2013 1040x S. 2013 1040x consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. 2013 1040x If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. 2013 1040x   Under U. 2013 1040x S. 2013 1040x immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. 2013 1040x    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. 2013 1040x See Expatriation Tax in chapter 4. 2013 1040x Termination of residency after June 3, 2004, and before June 17, 2008. 2013 1040x   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. 2013 1040x S. 2013 1040x resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. 2013 1040x Termination of residency after June 16, 2008. 2013 1040x   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. 2013 1040x Substantial Presence Test You will be considered a U. 2013 1040x S. 2013 1040x resident for tax purposes if you meet the substantial presence test for calendar year 2013. 2013 1040x To meet this test, you must be physically present in the United States on at least: 31 days during 2013, and 183 days during the 3-year period that includes 2013, 2012, and 2011, counting: All the days you were present in 2013, and 1/3 of the days you were present in 2012, and 1/6 of the days you were present in 2011. 2013 1040x Example. 2013 1040x You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 2013 1040x To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 2013 1040x Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 2013 1040x The term United States includes the following areas. 2013 1040x All 50 states and the District of Columbia. 2013 1040x The territorial waters of the United States. 2013 1040x The seabed and subsoil of those submarine areas that are adjacent to U. 2013 1040x S. 2013 1040x territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. 2013 1040x The term does not include U. 2013 1040x S. 2013 1040x possessions and territories or U. 2013 1040x S. 2013 1040x airspace. 2013 1040x Days of Presence in the United States You are treated as present in the United States on any day you are physically present in the country at any time during the day. 2013 1040x However, there are exceptions to this rule. 2013 1040x Do not count the following as days of presence in the United States for the substantial presence test. 2013 1040x Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. 2013 1040x Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. 2013 1040x Days you are in the United States as a crew member of a foreign vessel. 2013 1040x Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. 2013 1040x Days you are an exempt individual. 2013 1040x The specific rules that apply to each of these categories are discussed next. 2013 1040x Regular commuters from Canada or Mexico. 2013 1040x   Do not count the days on which you commute to work in the United States from your residence in Canada or Mexico if you regularly commute from Canada or Mexico. 2013 1040x You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period. 2013 1040x   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. 2013 1040x “Workdays” are the days on which you work in the United States or Canada or Mexico. 2013 1040x “Working period” means the period beginning with the first day in the current year on which you are physically present in the United States to work and ending on the last day in the current year on which you are physically present in the United States to work. 2013 1040x If your work requires you to be present in the United States only on a seasonal or cyclical basis, your working period begins on the first day of the season or cycle on which you are present in the United States to work and ends on the last day of the season or cycle on which you are present in the United States to work. 2013 1040x You can have more than one working period in a calendar year, and your working period can begin in one calendar year and end in the following calendar year. 2013 1040x Example. 2013 1040x Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. 2013 1040x She was assigned to her firm's office in the United States from February 1 through June 1. 2013 1040x On June 2, she resumed her employment in Mexico. 2013 1040x On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. 2013 1040x S. 2013 1040x office. 2013 1040x She returned to her home in Mexico on each of those evenings. 2013 1040x On 7 days, she worked in her firm's Mexico office. 2013 1040x For purposes of the substantial presence test, Maria does not count the days she commuted to work in the United States because those days equal more than 75% of the workdays during the working period (69 workdays in the United States divided by 76 workdays in the working period equals 90. 2013 1040x 8%). 2013 1040x Days in transit. 2013 1040x   Do not count the days you are in the United States for less than 24 hours and you are in transit between two places outside the United States. 2013 1040x You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. 2013 1040x For example, if you travel between airports in the United States to change planes en route to your foreign destination, you are considered to be in transit. 2013 1040x However, you are not considered to be in transit if you attend a business meeting while in the United States. 2013 1040x This is true even if the meeting is held at the airport. 2013 1040x Crew members. 2013 1040x   Do not count the days you are temporarily present in the United States as a regular crew member of a foreign vessel (boat or ship) engaged in transportation between the United States and a foreign country or a U. 2013 1040x S. 2013 1040x possession. 2013 1040x However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. 2013 1040x Medical condition. 2013 1040x   Do not count the days you intended to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. 2013 1040x Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. 2013 1040x For example, you may be able to establish that you intended to leave if your purpose for visiting the United States could be accomplished during a period that is not long enough to qualify you for the substantial presence test. 2013 1040x However, if you need an extended period of time to accomplish the purpose of your visit and that period would qualify you for the substantial presence test, you would not be able to establish an intent to leave the United States before the end of that extended period. 2013 1040x   In the case of an individual who is judged mentally incompetent, proof of intent to leave the United States can be determined by analyzing the individual's pattern of behavior before he or she was judged mentally incompetent. 2013 1040x   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. 2013 1040x See Form 8843 , later. 2013 1040x   You cannot exclude any days of presence in the United States under the following circumstances. 2013 1040x You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave. 2013 1040x You returned to the United States for treatment of a medical condition that arose during a prior stay. 2013 1040x The condition existed before your arrival in the United States and you were aware of the condition. 2013 1040x It does not matter whether you needed treatment for the condition when you entered the United States. 2013 1040x Exempt individual. 2013 1040x   Do not count days for which you are an exempt individual. 2013 1040x The term “exempt individual” does not refer to someone exempt from U. 2013 1040x S. 2013 1040x tax, but to anyone in the following categories. 2013 1040x An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. 2013 1040x A teacher or trainee temporarily present in the United States under a “J” or “Q” visa, who substantially complies with the requirements of the visa. 2013 1040x A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. 2013 1040x A professional athlete temporarily in the United States to compete in a charitable sports event. 2013 1040x   The specific rules for each of these four categories (including any rules on the length of time you will be an exempt individual) are discussed next. 2013 1040x Foreign government-related individuals. 2013 1040x   A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States: As a full-time employee of an international organization, By reason of diplomatic status, or By reason of a visa (other than a visa that grants lawful permanent residence) that the Secretary of the Treasury determines represents full-time diplomatic or consular status. 2013 1040x Note. 2013 1040x You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. 2013 1040x    An international organization is any public international organization that the President of the United States has designated by Executive Order as being entitled to the privileges, exemptions, and immunities provided for in the International Organizations Act. 2013 1040x An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. 2013 1040x   An individual is considered to have full-time diplomatic or consular status if he or she: Has been accredited by a foreign government that is recognized by the United States, Intends to engage primarily in official activities for that foreign government while in the United States, and Has been recognized by the President, Secretary of State, or a consular officer as being entitled to that status. 2013 1040x Note. 2013 1040x If you are present in the United States under an “A” or “G” visa you are considered a foreign government-related individual (with full-time diplomatic or consular status). 2013 1040x None of your days count for purposes of the substantial presence test. 2013 1040x   Members of the immediate family include the individual's spouse and unmarried children (whether by blood or adoption) but only if the spouse's or unmarried children's visa statuses are derived from and dependent on the exempt individual's visa classification. 2013 1040x Unmarried children are included only if they: Are under 21 years of age, Reside regularly in the exempt individual's household, and Are not members of another household. 2013 1040x Teachers and trainees. 2013 1040x   A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a “J” or “Q” visa and substantially complies with the requirements of that visa. 2013 1040x You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. 2013 1040x S. 2013 1040x immigration laws and could result in the loss of your visa status. 2013 1040x   Also included are immediate family members of exempt teachers and trainees. 2013 1040x See the definition of immediate family, earlier, under Foreign government-related individuals . 2013 1040x   You will not be an exempt individual as a teacher or trainee in 2013 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. 2013 1040x However, you will be an exempt individual if all of the following conditions are met. 2013 1040x You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years, A foreign employer paid all of your compensation during 2013, and A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee. 2013 1040x A foreign employer includes an office or place of business of an American entity in a foreign country or a U. 2013 1040x S. 2013 1040x possession. 2013 1040x   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. 2013 1040x See Form 8843 , later. 2013 1040x Example. 2013 1040x Carla was temporarily in the United States during the year as a teacher on a “J” visa. 2013 1040x Her compensation for the year was paid by a foreign employer. 2013 1040x Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. 2013 1040x She will not be considered an exempt individual for the current year because she was exempt as a teacher for at least 2 of the past 6 years. 2013 1040x If her compensation for the past 2 years had been paid by a foreign employer, she would be an exempt individual for the current year. 2013 1040x Students. 2013 1040x   A student is any individual who is temporarily in the United States on an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of that visa. 2013 1040x You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. 2013 1040x S. 2013 1040x immigration laws and could result in the loss of your visa status. 2013 1040x   Also included are immediate family members of exempt students. 2013 1040x See the definition of immediate family, earlier, under Foreign government-related individuals . 2013 1040x   You will not be an exempt individual as a student in 2013 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements. 2013 1040x You establish that you do not intend to reside permanently in the United States. 2013 1040x You have substantially complied with the requirements of your visa. 2013 1040x The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to, the following. 2013 1040x Whether you have maintained a closer connection to a foreign country (discussed later). 2013 1040x Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country . 2013 1040x   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. 2013 1040x See Form 8843 , later. 2013 1040x Professional athletes. 2013 1040x   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. 2013 1040x A charitable sports event is one that meets the following conditions. 2013 1040x The main purpose is to benefit a qualified charitable organization. 2013 1040x The entire net proceeds go to charity. 2013 1040x Volunteers perform substantially all the work. 2013 1040x   In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in a sports event. 2013 1040x You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. 2013 1040x   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. 2013 1040x See Form 8843 , next. 2013 1040x Form 8843. 2013 1040x   If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully completed Form 8843. 2013 1040x You were unable to leave the United States as planned because of a medical condition or problem. 2013 1040x You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. 2013 1040x You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. 2013 1040x You were a professional athlete competing in a charitable sports event. 2013 1040x Attach Form 8843 to your 2013 income tax return. 2013 1040x If you do not have to file a return, send Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. 2013 1040x The due date for filing is discussed in chapter 7. 2013 1040x If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete or because of a medical condition that arose while you were in the United States. 2013 1040x This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. 2013 1040x Closer Connection to a Foreign Country Even if you meet the substantial presence test, you can be treated as a nonresident alien if you: Are present in the United States for less than 183 days during the year, Maintain a tax home in a foreign country during the year, and Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next). 2013 1040x Closer connection to two foreign countries. 2013 1040x   You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions. 2013 1040x You maintained a tax home beginning on the first day of the year in one foreign country. 2013 1040x You changed your tax home during the year to a second foreign country. 2013 1040x You continued to maintain your tax home in the second foreign country for the rest of the year. 2013 1040x You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country. 2013 1040x You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country. 2013 1040x Tax home. 2013 1040x   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. 2013 1040x Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. 2013 1040x If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. 2013 1040x If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. 2013 1040x   For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year, and must be located in the same foreign country to which you are claiming to have a closer connection. 2013 1040x Foreign country. 2013 1040x   In determining whether you have a closer connection to a foreign country, the term “foreign country” means: Any territory under the sovereignty of the United Nations or a government other than that of the United States, The territorial waters of the foreign country (determined under U. 2013 1040x S. 2013 1040x law), The seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights under international law to explore and exploit natural resources, and Possessions and territories of the United States. 2013 1040x Establishing a closer connection. 2013 1040x   You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. 2013 1040x In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following. 2013 1040x The country of residence you designate on forms and documents. 2013 1040x The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. 2013 1040x The location of: Your permanent home, Your family, Your personal belongings, such as cars, furniture, clothing, and jewelry, Your current social, political, cultural, professional, or religious affiliations, Your business activities (other than those that constitute your tax home), The jurisdiction in which you hold a driver's license, The jurisdiction in which you vote, and Charitable organizations to which you contribute. 2013 1040x It does not matter whether your permanent home is a house, an apartment, or a furnished room. 2013 1040x It also does not matter whether you rent or own it. 2013 1040x It is important, however, that your home be available at all times, continuously, and not solely for short stays. 2013 1040x When you cannot have a closer connection. 2013 1040x   You cannot claim you have a closer connection to a foreign country if either of the following applies: You personally applied, or took other steps during the year, to change your status to that of a permanent resident, or You had an application pending for adjustment of status during the current year. 2013 1040x Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. 2013 1040x Form I-508, Waiver of Rights, Privileges, Exemptions and Immunities Form I-485, Application to Register Permanent Residence or Adjust Status Form I-130, Petition for Alien Relative, on your behalf Form I-140, Immigrant Petition for Alien Worker, on your behalf Form ETA-750, Application for Alien Employment Certification, on your behalf Form DS-230, Application for Immigrant Visa and Alien Registration Form 8840. 2013 1040x   You must attach a fully completed Form 8840 to your income tax return to claim you have a closer connection to a foreign country or countries. 2013 1040x   If you do not have to file a return, send the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. 2013 1040x The due date for filing is discussed later in chapter 7. 2013 1040x   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. 2013 1040x This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. 2013 1040x Effect of Tax Treaties The rules given here to determine if you are a U. 2013 1040x S. 2013 1040x resident do not override tax treaty definitions of residency. 2013 1040x If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. 2013 1040x A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. 2013 1040x The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). 2013 1040x If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U. 2013 1040x S. 2013 1040x income tax. 2013 1040x For purposes other than figuring your tax, you will be treated as a U. 2013 1040x S. 2013 1040x resident. 2013 1040x For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . 2013 1040x Information to be reported. 2013 1040x   If you are a dual-resident taxpayer and you claim treaty benefits, you must file a return by the due date (including extensions) using Form 1040NR or Form 1040NR-EZ, and compute your tax as a nonresident alien. 2013 1040x You must also attach a fully completed Form 8833 if you determine your residency under a tax treaty and receive payments or income items totaling more than $100,000. 2013 1040x You may also have to attach Form 8938 (discussed in chapter 7). 2013 1040x See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. 2013 1040x Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. 2013 1040x This usually occurs in the year you arrive in or depart from the United States. 2013 1040x Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. 2013 1040x First Year of Residency If you are a U. 2013 1040x S. 2013 1040x resident for the calendar year, but you were not a U. 2013 1040x S. 2013 1040x resident at any time during the preceding calendar year, you are a U. 2013 1040x S. 2013 1040x resident only for the part of the calendar year that begins on the residency starting date. 2013 1040x You are a nonresident alien for the part of the year before that date. 2013 1040x Residency starting date under substantial presence test. 2013 1040x   If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. 2013 1040x However, you do not have to count up to 10 days of actual presence in the United States if on those days you establish that: You had a closer connection to a foreign country than to the United States, and Your tax home was in that foreign country. 2013 1040x See Closer Connection to a Foreign Country , earlier. 2013 1040x   In determining whether you can exclude up to 10 days, the following rules apply. 2013 1040x You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. 2013 1040x You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. 2013 1040x Although you can exclude up to 10 days of presence in determining your residency starting date, you must include those days when determining whether you meet the substantial presence test. 2013 1040x Example. 2013 1040x Ivan Ivanovich is a citizen of Russia. 2013 1040x He came to the United States for the first time on January 6, 2013, to attend a business meeting and returned to Russia on January 10, 2013. 2013 1040x His tax home remained in Russia. 2013 1040x On March 1, 2013, he moved to the United States and resided here for the rest of the year. 2013 1040x Ivan is able to establish a closer connection to Russia for the period January 6–10. 2013 1040x Thus, his residency starting date is March 1. 2013 1040x Statement required to exclude up to 10 days of presence. 2013 1040x   You must file a statement with the IRS if you are excluding up to 10 days of presence in the United States for purposes of your residency starting date. 2013 1040x You must sign and date this statement and include a declaration that it is made under penalties of perjury. 2013 1040x The statement must contain the following information (as applicable). 2013 1040x Your name, address, U. 2013 1040x S. 2013 1040x taxpayer identification number (if any), and U. 2013 1040x S. 2013 1040x visa number (if any). 2013 1040x Your passport number and the name of the country that issued your passport. 2013 1040x The tax year for which the statement applies. 2013 1040x The first day that you were present in the United States during the year. 2013 1040x The dates of the days you are excluding in figuring your first day of residency. 2013 1040x Sufficient facts to establish that you have maintained your tax home in and a closer connection to a foreign country during the period you are excluding. 2013 1040x   Attach the required statement to your income tax return. 2013 1040x If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. 2013 1040x The due date for filing is discussed in chapter 7. 2013 1040x   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. 2013 1040x Therefore, your first day of residency will be the first day you are present in the United States. 2013 1040x This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. 2013 1040x Residency starting date under green card test. 2013 1040x   If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident. 2013 1040x   If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. 2013 1040x Residency during the preceding year. 2013 1040x   If you were a U. 2013 1040x S. 2013 1040x resident during any part of the preceding calendar year and you are a U. 2013 1040x S. 2013 1040x resident for any part of the current year, you will be considered a U. 2013 1040x S. 2013 1040x resident at the beginning of the current year. 2013 1040x This applies whether you are a resident under the substantial presence test or green card test. 2013 1040x Example. 2013 1040x Robert Bach is a citizen of Switzerland. 2013 1040x He came to the United States as a U. 2013 1040x S. 2013 1040x resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. 2013 1040x Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. 2013 1040x In calendar year 2013, Robert's U. 2013 1040x S. 2013 1040x residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. 2013 1040x First-Year Choice If you do not meet either the green card test or the substantial presence test for 2012 or 2013 and you did not choose to be treated as a resident for part of 2012, but you meet the substantial presence test for 2014, you can choose to be treated as a U. 2013 1040x S. 2013 1040x resident for part of 2013. 2013 1040x To make this choice, you must: Be present in the United States for at least 31 days in a row in 2013, and Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2013. 2013 1040x For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States. 2013 1040x When counting the days of presence in (1) and (2) above, do not count the days you were in the United States under any of the exceptions discussed earlier under Days of Presence in the United States. 2013 1040x If you make the first-year choice, your residency starting date for 2013 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. 2013 1040x You are treated as a U. 2013 1040x S. 2013 1040x resident for the rest of the year. 2013 1040x If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. 2013 1040x If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period. 2013 1040x Note. 2013 1040x You do not have to be married to make this choice. 2013 1040x Example 1. 2013 1040x Juan DaSilva is a citizen of the Philippines. 2013 1040x He came to the United States for the first time on November 1, 2013, and was here on 31 consecutive days (from November 1 through December 1, 2013). 2013 1040x Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. 2013 1040x He stayed in the United States for the rest of the year. 2013 1040x During 2014, Juan was a resident of the United States under the substantial presence test. 2013 1040x Juan can make the first-year choice for 2013 because he was in the United States in 2013 for a period of 31 days in a row (November 1 through December 1) and for at least 75% of the days following (and including) the first day of his 31-day period (46 total days of presence in the United States divided by 61 days in the period from November 1 through December 31 equals 75. 2013 1040x 4%). 2013 1040x If Juan makes the first-year choice, his residency starting date will be November 1, 2013. 2013 1040x Example 2. 2013 1040x The facts are the same as in Example 1, except that Juan was also absent from the United States on December 24, 25, 29, 30, and 31. 2013 1040x He can make the first-year choice for 2013 because up to 5 days of absence are considered days of presence for purposes of the 75% requirement. 2013 1040x Statement required to make the first-year choice for 2013. 2013 1040x   You must attach a statement to Form 1040 to make the first-year choice for 2013. 2013 1040x The statement must contain your name and address and specify the following. 2013 1040x That you are making the first-year choice for 2013. 2013 1040x That you were not a resident in 2012. 2013 1040x That you are a resident under the substantial presence test in 2014. 2013 1040x The number of days of presence in the United States during 2014. 2013 1040x The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. 2013 1040x The date or dates of absence from the United States during 2013 that you are treating as days of presence. 2013 1040x You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. 2013 1040x If you have not met the test for 2014 as of April 15, 2014, you can request an extension of time for filing your 2013 Form 1040 until a reasonable period after you have met that test. 2013 1040x To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. 2013 1040x S. 2013 1040x Individual Income Tax Return. 2013 1040x You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. 2013 1040x You should pay with this extension the amount of tax you expect to owe for 2013 figured as if you were a nonresident alien the entire year. 2013 1040x You can use Form 1040NR or Form 1040NR-EZ to figure the tax. 2013 1040x Enter the tax on Form 4868. 2013 1040x If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment. 2013 1040x   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. 2013 1040x   If you do not follow the procedures discussed here for making the first-year choice, you will be treated as a nonresident alien for all of 2013. 2013 1040x However, this does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing procedures and significant steps to comply with the procedures. 2013 1040x Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. 2013 1040x S. 2013 1040x resident for the entire year if all of the following apply. 2013 1040x You were a nonresident alien at the beginning of the year. 2013 1040x You are a resident alien or U. 2013 1040x S. 2013 1040x citizen at the end of the year. 2013 1040x You are married to a U. 2013 1040x S. 2013 1040x citizen or resident alien at the end of the year. 2013 1040x Your spouse joins you in making the choice. 2013 1040x This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. 2013 1040x Note. 2013 1040x If you are single at the end of the year, you cannot make this choice. 2013 1040x If you make this choice, the following rules apply. 2013 1040x You and your spouse are treated as U. 2013 1040x S. 2013 1040x residents for the entire year for income tax purposes. 2013 1040x You and your spouse are taxed on worldwide income. 2013 1040x You and your spouse must file a joint return for the year of the choice. 2013 1040x Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. 2013 1040x The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. 2013 1040x Note. 2013 1040x A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U. 2013 1040x S. 2013 1040x citizen or resident. 2013 1040x See Nonresident Spouse Treated as a Resident , later. 2013 1040x If you previously made that choice and it is still in effect, you do not need to make the choice explained here. 2013 1040x Making the choice. 2013 1040x   You should attach a statement signed by both spouses to your joint return for the year of the choice. 2013 1040x The statement must contain the following information. 2013 1040x A declaration that you both qualify to make the choice and that you choose to be treated as U. 2013 1040x S. 2013 1040x residents for the entire tax year. 2013 1040x The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. 2013 1040x (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. 2013 1040x )   You generally make this choice when you file your joint return. 2013 1040x However, you also can make the choice by filing Form 1040X, Amended U. 2013 1040x S. 2013 1040x Individual Income Tax Return. 2013 1040x Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. 2013 1040x If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. 2013 1040x   You generally must file the amended joint return within 3 years from the date you filed your original U. 2013 1040x S. 2013 1040x income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 2013 1040x Last Year of Residency If you were a U. 2013 1040x S. 2013 1040x resident in 2013 but are not a U. 2013 1040x S. 2013 1040x resident during any part of 2014, you cease to be a U. 2013 1040x S. 2013 1040x resident on your residency termination date. 2013 1040x Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. 2013 1040x Earlier residency termination date. 2013 1040x   You may qualify for a residency termination date that is earlier than December 31. 2013 1040x This date is: The last day in 2013 that you are physically present in the United States, if you met the substantial presence test, The first day in 2013 that you are no longer a lawful permanent resident of the United States, if you met the green card test, or The later of (1) or (2), if you met both tests. 2013 1040x You can use this date only if, for the remainder of 2013, your tax home was in a foreign country and you had a closer connection to that foreign country. 2013 1040x See Closer Connection to a Foreign Country , earlier. 2013 1040x    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. 2013 1040x See Expatriation Tax in chapter 4. 2013 1040x Termination of residency. 2013 1040x   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. 2013 1040x De minimis presence. 2013 1040x   If you are a U. 2013 1040x S. 2013 1040x resident because of the substantial presence test and you qualify to use the earlier residency termination date, you can exclude up to 10 days of actual presence in the United States in determining your residency termination date. 2013 1040x In determining whether you can exclude up to 10 days, the following rules apply. 2013 1040x You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. 2013 1040x You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. 2013 1040x Although you can exclude up to 10 days of presence in determining your residency termination date, you must include those days when determining whether you meet the substantial presence test. 2013 1040x Example. 2013 1040x Lola Bovary is a citizen of Malta. 2013 1040x She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. 2013 1040x On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. 2013 1040x She is able to establish a closer connection to Malta for the period December 12–16. 2013 1040x Lola is not a U. 2013 1040x S. 2013 1040x resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. 2013 1040x Lola is a U. 2013 1040x S. 2013 1040x resident under the substantial presence test for 2013 because she was present in the United States for 183 days (178 days for the period March 1 to August 25 plus 5 days in December). 2013 1040x Lola's residency termination date is August 25, 2013. 2013 1040x Residency during the next year. 2013 1040x   If you are a U. 2013 1040x S. 2013 1040x resident during any part of 2014 and you are a resident during any part of 2013, you will be treated as a resident through the end of 2013. 2013 1040x This applies whether you have a closer connection to a foreign country than the United States during 2013, and whether you are a resident under the substantial presence test or green card test. 2013 1040x Statement required to establish your residency termination date. 2013 1040x   You must file a statement with the IRS to establish your residency termination date. 2013 1040x You must sign and date this statement and include a declaration that it is made under penalties of perjury. 2013 1040x The statement must contain the following information (as applicable). 2013 1040x Your name, address, U. 2013 1040x S. 2013 1040x taxpayer identification number (if any), and U. 2013 1040x S. 2013 1040x visa number (if any). 2013 1040x Your passport number and the name of the country that issued your passport. 2013 1040x The tax year for which the statement applies. 2013 1040x The last day that you were present in the United States during the year. 2013 1040x Sufficient facts to establish that you have maintained your tax home in, and that you have a closer connection to, a foreign country following your last day of presence in the United States during the year or following the abandonment or rescission of your status as a lawful permanent resident during the year. 2013 1040x The date that your status as a lawful permanent resident was abandoned or rescinded. 2013 1040x Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. 2013 1040x If you can exclude days under the de minimis presence rule, discussed earlier, include the dates of the days you are excluding and sufficient facts to establish that you have maintained your tax home in and that you have a closer connection to a foreign country during the period you are excluding. 2013 1040x   Attach the required statement to your income tax return. 2013 1040x If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. 2013 1040x The due date for filing is discussed in chapter 7. 2013 1040x   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. 2013 1040x This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. 2013 1040x Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 2013 1040x S. 2013 1040x citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. 2013 1040x S. 2013 1040x resident. 2013 1040x This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year. 2013 1040x If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. 2013 1040x Neither you nor your spouse can claim under any tax treaty not to be a U. 2013 1040x S. 2013 1040x resident. 2013 1040x You are both taxed on worldwide income. 2013 1040x You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. 2013 1040x If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. 2013 1040x Example. 2013 1040x Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. 2013 1040x In June, Bob became a resident alien and remained a resident for the rest of the year. 2013 1040x Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. 2013 1040x Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years. 2013 1040x How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. 2013 1040x It should contain the following information. 2013 1040x A declaration that one spouse was a nonresident alien and the other spouse a U. 2013 1040x S. 2013 1040x citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. 2013 1040x S. 2013 1040x residents for the entire tax year. 2013 1040x The name, address, and identification number of each spouse. 2013 1040x (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 2013 1040x ) Amended return. 2013 1040x   You generally make this choice when you file your joint return. 2013 1040x However, you can also make the choice by filing a joint amended return on Form 1040X. 2013 1040x Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. 2013 1040x If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. 2013 1040x   You generally must file the amended joint return within 3 years from the date you filed your original U. 2013 1040x S. 2013 1040x income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 2013 1040x Suspending the Choice The choice to be treated as a resident alien is suspended for any tax year (after the tax year you made the choice) if neither spouse is a U. 2013 1040x S. 2013 1040x citizen or resident alien at any time during the tax year. 2013 1040x This means each spouse must file a separate return as a nonresident alien for that year if either meets the filing requirements for nonresident aliens discussed in chapter 7. 2013 1040x Example. 2013 1040x Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 2013 1040x They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. 2013 1040x On January 10, 2012, Dick became a nonresident alien. 2013 1040x Judy had remained a nonresident alien throughout the period. 2013 1040x Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. 2013 1040x However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. 2013 1040x If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. 2013 1040x If Dick becomes a resident alien again in 2014, their choice is no longer suspended. 2013 1040x Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier under Suspending the Choice ) or ended in one of the following ways. 2013 1040x If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. 2013 1040x Revocation. 2013 1040x Either spouse can revoke the choice for any tax year, provided he or she makes the revocation by the due date for filing the tax return for that tax year. 2013 1040x The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 2013 1040x The statement must include the name, address, and identification number of each spouse. 2013 1040x (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. 2013 1040x ) The statement also must include a list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. 2013 1040x File the statement as follows. 2013 1040x If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. 2013 1040x If the spouse revoking the choice does not have to file a return, but does file a return (for example, to obtain a refund), attach the statement to the return. 2013 1040x If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where you filed the last joint return. 2013 1040x Death. 2013 1040x The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. 2013 1040x However, if the surviving spouse is a U. 2013 1040x S. 2013 1040x citizen or resident and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. 2013 1040x If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. 2013 1040x Legal separation. 2013 1040x A legal separation under a decree of divorce or separate maintenance ends the choice as of the beginning of the tax year in which the legal separation occurs. 2013 1040x Inadequate records. 2013 1040x The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. 2013 1040x Aliens From American Samoa or Puerto Rico If you are a nonresident alien in the United States and a bona fide resident of American Samoa or Puerto Rico during the entire tax year, you are taxed, with certain exceptions, according to the rules for resident aliens of the United States. 2013 1040x For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. 2013 1040x If you are a nonresident alien from American Samoa or Puerto Rico who does not qualify as a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you are taxed as a nonresident alien. 2013 1040x Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. 2013 1040x Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 26-Mar-2014

The 2013 1040x

2013 1040x 31. 2013 1040x   Tax on Unearned Income of Certain Children Table of Contents What's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. 2013 1040x Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. 2013 1040x Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. 2013 1040x Figuring the Child's Tax (Form 8615, Part III) What's New Net Investment Income Tax. 2013 1040x . 2013 1040x  For tax years beginning after December 31, 2012, a child whose tax is figured on Form 8615 may be subject to the Net Investment Income Tax (NIIT). 2013 1040x NIIT is a 3. 2013 1040x 8% tax on the lesser of the net investment income or the excess of the child's modified adjusted gross income (MAGI) over the threshold amount. 2013 1040x Use Form 8960, Net Investment Income Tax, to figure this tax. 2013 1040x For more information on NIIT, go to www. 2013 1040x irs. 2013 1040x gov and enter “Net Investment Income Tax” in the search box. 2013 1040x Introduction This chapter discusses the following two rules that may affect the tax on unearned income of certain children. 2013 1040x If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. 2013 1040x (See Parent's Election To Report Child's Interest and Dividends , later. 2013 1040x ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. 2013 1040x (See Tax for Certain Children Who Have Unearned Income , later. 2013 1040x ) For these rules, the term “child” includes a legally adopted child and a stepchild. 2013 1040x These rules apply whether or not the child is a dependent. 2013 1040x Useful Items - You may want to see: Publication 929 Tax Rules for Children and Dependents Form (and Instructions) 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. 2013 1040x The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . 2013 1040x Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. 2013 1040x Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . 2013 1040x Parents are married. 2013 1040x   If the child's parents file separate returns, use the return of the parent with the greater taxable income. 2013 1040x Parents not living together. 2013 1040x   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. 2013 1040x If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. 2013 1040x   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in chapter 2. 2013 1040x Parents are divorced. 2013 1040x   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. 2013 1040x Custodial parent remarried. 2013 1040x   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. 2013 1040x Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. 2013 1040x Do not use the return of the noncustodial parent. 2013 1040x   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. 2013 1040x If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. 2013 1040x Parents never married. 2013 1040x   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. 2013 1040x If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. 2013 1040x Widowed parent remarried. 2013 1040x   If a widow or widower remarries, the new spouse is treated as the child's other parent. 2013 1040x The rules explained earlier under Custodial parent remarried apply. 2013 1040x Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. 2013 1040x If you do, your child will not have to file a return. 2013 1040x You can make this election only if all the following conditions are met. 2013 1040x Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. 2013 1040x Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). 2013 1040x The child's gross income was less than $10,000. 2013 1040x The child is required to file a return unless you make this election. 2013 1040x The child does not file a joint return for the year. 2013 1040x No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. 2013 1040x No federal income tax was taken out of your child's income under the backup withholding rules. 2013 1040x You are the parent whose return must be used when applying the special tax rules for children. 2013 1040x (See Which Parent's Return To Use , earlier. 2013 1040x ) These conditions are also shown in Figure 31-A. 2013 1040x Certain January 1 birthdays. 2013 1040x   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. 2013 1040x You cannot make this election for such a child unless the child was a full-time student. 2013 1040x   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. 2013 1040x You cannot make this election for such a child. 2013 1040x Full-time student. 2013 1040x   A full-time student is a child who during some part of each of any 5 calendar months of the year was enrolled as a full-time student at a school, or took a full-time on-farm training course given by a school or a state, county, or local government agency. 2013 1040x A school includes a technical, trade, or mechanical school. 2013 1040x It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 2013 1040x How to make the election. 2013 1040x   Make the election by attaching Form 8814 to your Form 1040. 2013 1040x (If you make this election, you cannot file Form 1040A or Form 1040EZ. 2013 1040x ) Attach a separate Form 8814 for each child for whom you make the election. 2013 1040x You can make the election for one or more children and not for others. 2013 1040x Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. 2013 1040x Rate may be higher. 2013 1040x   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. 2013 1040x This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. 2013 1040x However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. 2013 1040x Deductions you cannot take. 2013 1040x   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. 2013 1040x The additional standard deduction if the child is blind. 2013 1040x The deduction for a penalty on an early withdrawal of your child's savings. 2013 1040x Itemized deductions (such as your child's investment expenses or charitable contributions). 2013 1040x Reduced deductions or credits. 2013 1040x   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return including the following. 2013 1040x Deduction for contributions to a traditional individual retirement arrangement (IRA). 2013 1040x Deduction for student loan interest. 2013 1040x Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. 2013 1040x Credit for child and dependent care expenses. 2013 1040x Child tax credit. 2013 1040x Education tax credits. 2013 1040x Earned income credit. 2013 1040x Penalty for underpayment of estimated tax. 2013 1040x   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. 2013 1040x If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. 2013 1040x See chapter 4 for more information. 2013 1040x Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. 2013 1040x Only the amount over $2,000 is added to your income. 2013 1040x The amount over $2,000 is shown on Form 8814, line 6. 2013 1040x Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. 2013 1040x Include the amount from Form 8814, line 12, on Form 1040, line 21. 2013 1040x Enter “Form 8814” on the dotted line next to line 21. 2013 1040x If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040, line 21. 2013 1040x Capital gain distributions and qualified dividends. 2013 1040x   If your child's dividend income included any capital gain distributions, see Capital gain distributions under Figuring Child's Income in Publication 929, Part 2. 2013 1040x If your child's dividend income included any qualified dividends, see Qualified dividends under Figuring Child's Income in Publication 929, Part 2. 2013 1040x Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. 2013 1040x This tax is added to the tax figured on your income. 2013 1040x This additional tax is the smaller of: 10% × (your child's gross income − $1,000), or $100. 2013 1040x Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44. 2013 1040x Check box a on Form 1040, line 44. 2013 1040x Figure 31-A. 2013 1040x Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. 2013 1040x Figure 31–A. 2013 1040x Can You Include Your Child's Income On Your Tax Return? Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. 2013 1040x If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. 2013 1040x Attach the completed form to the child's Form 1040 or Form 1040A. 2013 1040x When Form 8615 must be filed. 2013 1040x   Form 8615 must be filed for a child if all of the following statements are true. 2013 1040x The child's investment income was more than $2,000. 2013 1040x The child is required to file a return for 2013. 2013 1040x The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. 2013 1040x At least one of the child's parents was alive at the end of 2013. 2013 1040x The child does not file a joint return for 2013. 2013 1040x These conditions are also shown in  Figure 31-B. 2013 1040x Earned income. 2013 1040x   Earned income includes salaries, wages, tips, and other payments received for personal services performed. 2013 1040x It does not include unearned income as defined later in this chapter. 2013 1040x Support. 2013 1040x   Your child's support includes all amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. 2013 1040x To figure your child's support, count support provided by you, your child, and others. 2013 1040x However, a scholarship received by your child is not considered support if your child is a full-time student. 2013 1040x See chapter 3 for details about support. 2013 1040x Certain January 1 birthdays. 2013 1040x   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. 2013 1040x Figure 31-B. 2013 1040x Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. 2013 1040x Figure 31-B. 2013 1040x Do You Have To Use Form 8615 To Figure Your Child's Tax?    IF a child was born on. 2013 1040x . 2013 1040x . 2013 1040x THEN, at the end of 2013, the child is considered to be. 2013 1040x . 2013 1040x . 2013 1040x January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. 2013 1040x The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. 2013 1040x  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. 2013 1040x  ***Do not use Form 8615 for this child. 2013 1040x Providing Parental Information (Form 8615, lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. 2013 1040x (If the parents filed a joint return, enter the name and social security number listed first on the joint return. 2013 1040x ) On line C, check the box for the parent's filing status. 2013 1040x See Which Parent's Return To Use at the beginning of this chapter for information on which parent's return information must be used on Form 8615. 2013 1040x Parent with different tax year. 2013 1040x   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. 2013 1040x Parent's return information not known timely. 2013 1040x   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. 2013 1040x   You can use any reasonable estimate. 2013 1040x This includes using information from last year's return. 2013 1040x If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. 2013 1040x    When you get the correct information, file an amended return on Form 1040X, Amended U. 2013 1040x S. 2013 1040x Individual Income Tax Return. 2013 1040x   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. 2013 1040x S. 2013 1040x Individual Income Tax Return. 2013 1040x Extensions are discussed in chapter 1. 2013 1040x Step 1. 2013 1040x Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. 2013 1040x To do that, use Form 8615, Part I. 2013 1040x Line 1 (unearned income). 2013 1040x   If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. 2013 1040x Adjusted gross income is shown on Form 1040, line 38, or Form 1040A, line 22. 2013 1040x Form 1040EZ cannot be used if Form 8615 must be filed. 2013 1040x   If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. 2013 1040x   However, if the child has: excluded any foreign earned income, deducted either a loss from self-employment, or deducted a net operating loss from another year, then use the Alternate Worksheet for Form 8615, Line 1, in Publication 929 to figure the amount to enter on Form 8615, line 1. 2013 1040x Unearned income defined. 2013 1040x   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually done. 2013 1040x It includes taxable interest, dividends (including capital gain distributions), capital gains, unemployment compensation, the taxable part of social security and pension payments, and certain distributions from trusts. 2013 1040x Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). 2013 1040x Nontaxable income. 2013 1040x   For this purpose, unearned income includes only amounts the child must include in total income. 2013 1040x Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. 2013 1040x Income from property received as a gift. 2013 1040x   A child's unearned income includes all income produced by property belonging to the child. 2013 1040x This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. 2013 1040x   A child's unearned income includes income produced by property given as a gift to the child. 2013 1040x This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. 2013 1040x Example. 2013 1040x Amanda Black, age 13, received the following income. 2013 1040x Dividends — $800 Wages — $2,100 Taxable interest — $1,200 Tax-exempt interest — $100 Net capital gains — $100 The dividends were qualified dividends on stock given to her by her grandparents. 2013 1040x Amanda's unearned income is $2,100. 2013 1040x This is the total of the dividends ($800), taxable interest ($1,200), and net capital gains ($100). 2013 1040x Her wages are earned (not unearned) income because they are received for work actually done. 2013 1040x Her tax-exempt interest is not included because it is nontaxable. 2013 1040x Trust income. 2013 1040x   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. 2013 1040x   However, for purposes of completing Form 8615, a taxable distribution from a qualified disability trust is considered earned income, not unearned income. 2013 1040x Line 2 (deductions). 2013 1040x   If the child does not itemize deductions on Schedule A (Form 1040), enter $2,000 on line 2. 2013 1040x   If the child does itemize deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29, that are directly connected with the production of unearned income entered on line 1, or $2,000. 2013 1040x Directly connected. 2013 1040x   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. 2013 1040x These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. 2013 1040x   These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). 2013 1040x Only the amount greater than 2% of the child's adjusted gross income can be deducted. 2013 1040x See chapter 28 for more information. 2013 1040x Example 1. 2013 1040x Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2% limit) that are directly connected with his unearned income. 2013 1040x His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. 2013 1040x Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly connected itemized deductions of $300. 2013 1040x Example 2. 2013 1040x Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. 2013 1040x She has no other income. 2013 1040x She has itemized deductions of $1,050 (net of the 2% limit) that are directly connected with the production of her unearned income. 2013 1040x Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). 2013 1040x The amount on line 2 is $2,050. 2013 1040x This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. 2013 1040x Line 3. 2013 1040x   Subtract line 2 from line 1 and enter the result on this line. 2013 1040x If zero or less, do not complete the rest of the form. 2013 1040x However, you must still attach Form 8615 to the child's tax return. 2013 1040x Figure the tax on the child's taxable income in the normal manner. 2013 1040x Line 4 (child's taxable income). 2013 1040x   Enter on line 4 the child's taxable income from Form 1040, line 43, or Form 1040A, line 27. 2013 1040x   However, if the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, see the Form 8615 instructions or Pub. 2013 1040x 929. 2013 1040x Line 5 (net unearned income). 2013 1040x   A child's net unearned income cannot be more than his or her taxable income. 2013 1040x Enter on Form 8615, line 5, the smaller of line 3 or line 4. 2013 1040x This is the child's net unearned income. 2013 1040x   If zero or less, do not complete the rest of the form. 2013 1040x However, you must still attach Form 8615 to the child's tax return. 2013 1040x Figure the tax on the child's taxable income in the normal manner. 2013 1040x Step 2. 2013 1040x Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. 2013 1040x The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. 2013 1040x When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. 2013 1040x For example, do not refigure the medical expense deduction. 2013 1040x Figure the tentative tax on Form 8615, lines 6 through 13. 2013 1040x Note. 2013 1040x If the child or parent has any capital gains or losses, get Publication 929 for help in completing Form 8615, Part II. 2013 1040x Line 6 (parent's taxable income). 2013 1040x   Enter on line 6 the parent's taxable income from Form 1040, line 43, Form 1040A, line 27, or Form 1040EZ, line 6. 2013 1040x   If the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) was used to figure the parent's tax, enter the amount from line 3 of that worksheet instead of the parent's taxable income. 2013 1040x Line 7 (net unearned income of other children). 2013 1040x   If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. 2013 1040x Do not include the amount from line 5 of the Form 8615 being completed. 2013 1040x Example. 2013 1040x Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. 2013 1040x The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon — $800 Jerry — $600 Mike — $1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. 2013 1040x Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). 2013 1040x Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). 2013 1040x Other children's information not available. 2013 1040x   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. 2013 1040x See Parent's return information not known timely , earlier. 2013 1040x Line 11 (tentative tax). 2013 1040x   Subtract line 10 from line 9 and enter the result on this line. 2013 1040x This is the tentative tax. 2013 1040x   If line 7 is blank, skip lines 12a and 12b and enter the amount from line 11 on line 13. 2013 1040x Also skip the discussion for lines 12a and 12b that follows. 2013 1040x Lines 12a and 12b (dividing the tentative tax). 2013 1040x   If an amount is entered on line 7, divide the tentative tax shown on line 11 among the children according to each child's share of the total net unearned income. 2013 1040x This is done on lines 12a, 12b, and 13. 2013 1040x Add the amount on line 7 to the amount on line 5 and enter the total on line 12a. 2013 1040x Divide the amount on line 5 by the amount on line 12a and enter the result, as a decimal, on line 12b. 2013 1040x Example. 2013 1040x In the earlier example under Line 7 (net unearned income of other children), Sharon's Form 8615 shows $1,600 on line 7. 2013 1040x The amount entered on line 12a is $2,400, the total of the amounts on lines 5 and 7 ($800 + $1,600). 2013 1040x The decimal on line 12b is  . 2013 1040x 333, figured as follows and rounded to three places. 2013 1040x   $800 = . 2013 1040x 333     $2,400   Step 3. 2013 1040x Figuring the Child's Tax (Form 8615, Part III) The final step in figuring a child's tax using Form 8615 is to determine the larger of: The total of: The child's share of the tentative tax based on the parent's tax rate, plus The tax on the child's taxable income in excess of net unearned income, figured at the child's tax rate, or The tax on the child's taxable income, figured at the child's tax rate. 2013 1040x This is the child's tax. 2013 1040x It is figured on Form 8615, lines 14 through 18. 2013 1040x Alternative minimum tax. 2013 1040x   A child may be subject to alternative minimum tax (AMT) if he or she has certain items given preferential treatment under the tax law. 2013 1040x See Alternative Minimum Tax (AMT) in chapter 30. 2013 1040x    For more information on who is liable for AMT and how to figure it, see Form 6251, Alternative Minimum Tax—Individuals. 2013 1040x For information on special limits that apply to a child who files Form 6251, see Certain Children Under Age 24 in the Instructions for Form 6251. 2013 1040x Prev  Up  Next   Home   More Online Publications