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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Filing 2009 Taxes In 2013

Us Government Form 1040xState Tax Filing SoftwareFile An Extension On My Taxes2010 Tax Return OnlineIrs Form 1040Free Tax ReturnsTaxact For 2011State Tax Forms 2012Irs Forms 2012Turbo Tax MilitaryHave Not Filed 2011 TaxesWhere Can I File My Federal And State Taxes Online For FreeE-file State Tax For FreeHow To Fill Out A 1040x Step By StepUnemployment And TaxesMilitary Tax Credits1040ez Instructions 2012Irs Form 1040ez 2011Irs Free File Using Form 1040 EzIrs Tax Forms 2012 1040aH&r Block Free Military2012 Amended ReturnFile Free Tax ReturnIrs Forms 1040ez InstructionsAmmend Tax ReturnIrs Forms 1040ez 2011Free Irs ExtensionFree File State Taxes OnlineE-file State Return For Free2011 Tax Forms 1040ezState Tax FileHow To File 1040nr EzIrs Gov 2012 Tax FormsFree Federal Tax Filing 20122012 Form 1040ezFillable Tax Forms 2011Filelate ComFree Taxes For 2012How To File State TaxFreetaxusa 2011

Filing 2009 Taxes In 2013

Filing 2009 taxes in 2013 Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. Filing 2009 taxes in 2013 Accrual method, Accrual method taxpayers. Filing 2009 taxes in 2013 , Accrual method. Filing 2009 taxes in 2013 , Holders must use accrual method. Filing 2009 taxes in 2013 , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. Filing 2009 taxes in 2013 Acquisition discount, Government obligations. Filing 2009 taxes in 2013 , Acquisition discount on short-term obligations. Filing 2009 taxes in 2013 Adjusted basis, Basis adjustment. Filing 2009 taxes in 2013 , Fair market value equal to or more than donor's adjusted basis. Filing 2009 taxes in 2013 , Adjusted Basis, Short sales. Filing 2009 taxes in 2013 Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. Filing 2009 taxes in 2013 , Child's Alaska Permanent Fund dividends. Filing 2009 taxes in 2013 Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. Filing 2009 taxes in 2013 Annuities Borrowing on, Borrowing on insurance. Filing 2009 taxes in 2013 Interest on, Interest on annuity contract. Filing 2009 taxes in 2013 Life insurance proceeds used to buy, Annuity. Filing 2009 taxes in 2013 Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. Filing 2009 taxes in 2013 Trade for, Trade of investment property for an annuity. Filing 2009 taxes in 2013 , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. Filing 2009 taxes in 2013 Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. Filing 2009 taxes in 2013 Assistance (see Tax help) At-risk rules, At-risk rules. Filing 2009 taxes in 2013 , At-risk rules. Filing 2009 taxes in 2013 Attorneys' fees, Attorney or accounting fees. Filing 2009 taxes in 2013 Automatic investment service, Automatic investment service and dividend reinvestment plans. Filing 2009 taxes in 2013 , Automatic investment service. Filing 2009 taxes in 2013 , Automatic investment service. Filing 2009 taxes in 2013 Average basis, Average Basis Double-category method, Transition rule from double-category method. Filing 2009 taxes in 2013 Illustrated, Average basis method illustrated. Filing 2009 taxes in 2013 B Backup withholding, Backup withholding. Filing 2009 taxes in 2013 Bad debts, Nonbusiness bad debt. Filing 2009 taxes in 2013 , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. Filing 2009 taxes in 2013 Basis, Basis of Investment Property, U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury Notes or Bonds Adjusted, Basis adjustment. Filing 2009 taxes in 2013 , Fair market value equal to or more than donor's adjusted basis. Filing 2009 taxes in 2013 , Adjusted Basis, Short sales. Filing 2009 taxes in 2013 Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. Filing 2009 taxes in 2013 Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. Filing 2009 taxes in 2013 REMIC, residual interest, Basis in the residual interest. Filing 2009 taxes in 2013 Replacement stock, Basis of replacement stock. Filing 2009 taxes in 2013 Shares acquired by reinvestment, Reinvestment right. Filing 2009 taxes in 2013 Stocks and bonds, Basis adjustment. Filing 2009 taxes in 2013 , Basis. Filing 2009 taxes in 2013 , Basis. Filing 2009 taxes in 2013 , Stocks and Bonds Bearer obligations, Bearer CDs. Filing 2009 taxes in 2013 , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. Filing 2009 taxes in 2013 Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. Filing 2009 taxes in 2013 Basis, Basis. Filing 2009 taxes in 2013 , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. Filing 2009 taxes in 2013 Convertible, Convertible stocks and bonds. Filing 2009 taxes in 2013 Coupon, Coupon bonds. Filing 2009 taxes in 2013 Enterprise zone facility, Enterprise zone facility bonds. Filing 2009 taxes in 2013 Federally guaranteed, Federally guaranteed bonds. Filing 2009 taxes in 2013 Identification, Identifying stock or bonds sold. Filing 2009 taxes in 2013 Market discount, Market discount. Filing 2009 taxes in 2013 , Limit on interest deduction for market discount bonds. Filing 2009 taxes in 2013 , Market discount on bonds. Filing 2009 taxes in 2013 , Market discount bonds. Filing 2009 taxes in 2013 , Market discount bonds. Filing 2009 taxes in 2013 New York Liberty bonds, New York Liberty bonds. Filing 2009 taxes in 2013 Par value, Bonds purchased at par value. Filing 2009 taxes in 2013 Premiums on, Bond premium. Filing 2009 taxes in 2013 , Premiums on bonds. Filing 2009 taxes in 2013 Private activity, Private activity bonds. Filing 2009 taxes in 2013 Redemption or retirement of, Redemption or retirement of bonds. Filing 2009 taxes in 2013 Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. Filing 2009 taxes in 2013 Stripped, Stripped bonds or coupons. Filing 2009 taxes in 2013 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Filing 2009 taxes in 2013 Tax credit bonds, Tax credit bonds. Filing 2009 taxes in 2013 Tax-exempt, Tax-exempt state and local government bonds. Filing 2009 taxes in 2013 Traded flat, Bonds traded flat. Filing 2009 taxes in 2013 U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings (see U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings bonds) U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury (see U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. Filing 2009 taxes in 2013 , Sale expenses. Filing 2009 taxes in 2013 C Calls and puts, Puts and Calls Table 4-3, Table 4-3. Filing 2009 taxes in 2013 Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. Filing 2009 taxes in 2013 , Capital gain distributions. Filing 2009 taxes in 2013 , Child's capital gain distributions. Filing 2009 taxes in 2013 , Capital gain distributions received. Filing 2009 taxes in 2013 Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. Filing 2009 taxes in 2013 Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. Filing 2009 taxes in 2013 Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Filing 2009 taxes in 2013 Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Filing 2009 taxes in 2013 Losses, limit on, Limit on deduction. Filing 2009 taxes in 2013 Passive activities, Passive activity gains and losses. Filing 2009 taxes in 2013 Qualified covered call options, Capital loss on qualified covered call options. Filing 2009 taxes in 2013 Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. Filing 2009 taxes in 2013 Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Filing 2009 taxes in 2013 Tax rates, Capital Gain Tax Rates, Table 4-4. Filing 2009 taxes in 2013 What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. Filing 2009 taxes in 2013 What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. Filing 2009 taxes in 2013 , Capital Losses Worksheet 4-1, Worksheet 4-1. Filing 2009 taxes in 2013 Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. Filing 2009 taxes in 2013 , Cash method. Filing 2009 taxes in 2013 , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. Filing 2009 taxes in 2013 Cash-settled options, Cash-settled options. Filing 2009 taxes in 2013 Casualty losses, Ordinary loss or casualty loss. Filing 2009 taxes in 2013 CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. Filing 2009 taxes in 2013 Capital gain distributions, Child's capital gain distributions. Filing 2009 taxes in 2013 Custodian account for, Custodian account for your child. Filing 2009 taxes in 2013 Gifts to, Income from property given to a child. Filing 2009 taxes in 2013 Investment income of, Tax on unearned income of certain children. Filing 2009 taxes in 2013 , Investment income of child reported on parent's return. Filing 2009 taxes in 2013 Qualified dividends, Child's qualified dividends. Filing 2009 taxes in 2013 Savings account with parent as trustee, Savings account with parent as trustee. Filing 2009 taxes in 2013 U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings bond owner, Child as only owner. Filing 2009 taxes in 2013 Clerical help, Clerical help and office rent. Filing 2009 taxes in 2013 Co-owners of U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings bonds, Co-owners. Filing 2009 taxes in 2013 Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. Filing 2009 taxes in 2013 Commissions, Commissions and load charges. Filing 2009 taxes in 2013 Commodity futures, Commodity Futures, Commodity futures. Filing 2009 taxes in 2013 Community property U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings bonds, Community property. Filing 2009 taxes in 2013 Constructive ownership transactions, Constructive ownership of stock. Filing 2009 taxes in 2013 , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. Filing 2009 taxes in 2013 Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. Filing 2009 taxes in 2013 Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. Filing 2009 taxes in 2013 Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. Filing 2009 taxes in 2013 , Child's capital gain distributions. Filing 2009 taxes in 2013 , Capital gain distributions received. Filing 2009 taxes in 2013 Constructive, Constructive distributions. Filing 2009 taxes in 2013 Dividends (see Dividends) Fractional shares, Fractional shares. Filing 2009 taxes in 2013 Liquidating, Liquidating Distributions, Liquidating distributions. Filing 2009 taxes in 2013 Nondividend, Nondividend Distributions, Nondividend distributions. Filing 2009 taxes in 2013 Return of capital, Basis adjustment. Filing 2009 taxes in 2013 Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. Filing 2009 taxes in 2013 Corporate reorganizations, Corporate reorganizations. Filing 2009 taxes in 2013 Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. Filing 2009 taxes in 2013 D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. Filing 2009 taxes in 2013 Dealer securities futures contracts, Dealer securities futures contract. Filing 2009 taxes in 2013 Debt instruments, retirement of, Retirement of debt instrument. Filing 2009 taxes in 2013 Decedents, Appreciated property you gave the decedent. Filing 2009 taxes in 2013 , Decedent's capital loss. Filing 2009 taxes in 2013 U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings bond interest, reporting of, Decedents. Filing 2009 taxes in 2013 Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. Filing 2009 taxes in 2013 Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. Filing 2009 taxes in 2013 Dividends, Dividends and Other Distributions, Form 1099-DIV. Filing 2009 taxes in 2013 (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. Filing 2009 taxes in 2013 , Child's Alaska Permanent Fund dividends. Filing 2009 taxes in 2013 Exempt-interest, Exempt-interest dividends. Filing 2009 taxes in 2013 , Exempt-interest dividends. Filing 2009 taxes in 2013 , Exempt-interest dividends on mutual fund stock. Filing 2009 taxes in 2013 Extraordinary, Extraordinary dividends. Filing 2009 taxes in 2013 Holding period, Holding period. Filing 2009 taxes in 2013 Insurance policies, Dividends on insurance policies. Filing 2009 taxes in 2013 Money market funds, Money Market Funds Nominees, Nominees. Filing 2009 taxes in 2013 , Nominees. Filing 2009 taxes in 2013 Ordinary, Ordinary Dividends Patronage, Patronage dividends. Filing 2009 taxes in 2013 Payments in lieu of, Payments in lieu of dividends. Filing 2009 taxes in 2013 Qualified, Qualified Dividends, Qualified dividends. Filing 2009 taxes in 2013 , Child's qualified dividends. Filing 2009 taxes in 2013 Qualified foreign corporation, Qualified foreign corporation. Filing 2009 taxes in 2013 Received in January, Dividends received in January. Filing 2009 taxes in 2013 Reinvestment of, Reinvested distributions. Filing 2009 taxes in 2013 Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. Filing 2009 taxes in 2013 , Dividend reinvestment plans. Filing 2009 taxes in 2013 Reporting requirements, Form 1099-DIV. Filing 2009 taxes in 2013 , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. Filing 2009 taxes in 2013 Sale or trade vs. Filing 2009 taxes in 2013 , Dividend versus sale or trade. Filing 2009 taxes in 2013 Scrip, Scrip dividends. Filing 2009 taxes in 2013 Sold stock, Dividends on stock sold. Filing 2009 taxes in 2013 Stock, Stock dividends. Filing 2009 taxes in 2013 , Stock dividends. Filing 2009 taxes in 2013 Underreported, Underreported interest and dividends. Filing 2009 taxes in 2013 Veterans' insurance, Interest on VA dividends. Filing 2009 taxes in 2013 , Dividends on veterans' insurance. Filing 2009 taxes in 2013 Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. Filing 2009 taxes in 2013 Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. Filing 2009 taxes in 2013 Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. Filing 2009 taxes in 2013 Enterprise zone facility bonds, Enterprise zone facility bonds. Filing 2009 taxes in 2013 Equity option, Equity option. Filing 2009 taxes in 2013 Estate income received by beneficiary, Beneficiary of an estate or trust. Filing 2009 taxes in 2013 Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. Filing 2009 taxes in 2013 Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. Filing 2009 taxes in 2013 , Fair market value less than donor's adjusted basis. Filing 2009 taxes in 2013 , Fair market value. Filing 2009 taxes in 2013 Federal guarantee on bonds, Federally guaranteed bonds. Filing 2009 taxes in 2013 Fees to buy or sell, Fees to buy or sell. Filing 2009 taxes in 2013 Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). Filing 2009 taxes in 2013 Foreign currency transactions, Foreign currency contract. Filing 2009 taxes in 2013 Foreign income, Reminders Form 1040, Form 1040. Filing 2009 taxes in 2013 , Form 1040A or Form 1040. Filing 2009 taxes in 2013 Form 1040, Schedule B, Schedule B (Form 1040A or 1040). Filing 2009 taxes in 2013 Form 1040, Schedule D, How to report gain. Filing 2009 taxes in 2013 Form 1040A, Form 1040A. Filing 2009 taxes in 2013 Form 1040X, Filing a claim for refund. Filing 2009 taxes in 2013 Form 1041, Filing requirement. Filing 2009 taxes in 2013 Form 1065, Filing requirement. Filing 2009 taxes in 2013 Schedule K-1, Schedule K-1 (Form 1065). Filing 2009 taxes in 2013 Form 1066, Schedule Q, Schedule Q (Form 1066). Filing 2009 taxes in 2013 , Investment expenses from pass-through entities. Filing 2009 taxes in 2013 Form 1096, File Form 1099-INT with the IRS. Filing 2009 taxes in 2013 , File Form 1099-DIV with the IRS. Filing 2009 taxes in 2013 , File Form 1099-B or Form 1099-S with the IRS. Filing 2009 taxes in 2013 Form 1099-B, Form 1099-B. Filing 2009 taxes in 2013 , Form 1099-B transactions. Filing 2009 taxes in 2013 , File Form 1099-B or Form 1099-S with the IRS. Filing 2009 taxes in 2013 Form 1099-CAP, Form 1099-CAP transactions. Filing 2009 taxes in 2013 Form 1099-DIV, General Information, Form 1099-DIV. Filing 2009 taxes in 2013 , Form 1099-DIV. Filing 2009 taxes in 2013 , File Form 1099-DIV with the IRS. Filing 2009 taxes in 2013 Form 1099-INT, General Information, Form 1099-INT. Filing 2009 taxes in 2013 , Form 1099-INT for U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings bond interest. Filing 2009 taxes in 2013 , Form 1099-INT. Filing 2009 taxes in 2013 , File Form 1099-INT with the IRS. Filing 2009 taxes in 2013 , Forms 1099-INT and 1099-OID. Filing 2009 taxes in 2013 , Forms 1099-INT and 1099-OID. Filing 2009 taxes in 2013 Form 1099-MISC, Form 1099-MISC. Filing 2009 taxes in 2013 , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. Filing 2009 taxes in 2013 , Form 1099-OID, Form 1099-OID. Filing 2009 taxes in 2013 , Forms 1099-INT and 1099-OID. Filing 2009 taxes in 2013 , Forms 1099-INT and 1099-OID. Filing 2009 taxes in 2013 Form 1099-S, Form 1099-S transactions. Filing 2009 taxes in 2013 , File Form 1099-B or Form 1099-S with the IRS. Filing 2009 taxes in 2013 Form 1120, Filing requirement. Filing 2009 taxes in 2013 Form 2439, Undistributed capital gains of mutual funds and REITs. Filing 2009 taxes in 2013 Form 3115, Change from method 2. Filing 2009 taxes in 2013 , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. Filing 2009 taxes in 2013 Form 4797, How to report. Filing 2009 taxes in 2013 , Losses on Section 1244 (Small Business) Stock, How to report. Filing 2009 taxes in 2013 Form 4952, Form 4952 Form 6198, At-risk rules. Filing 2009 taxes in 2013 Form 6781, Form 6781. Filing 2009 taxes in 2013 , How to report. Filing 2009 taxes in 2013 , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. Filing 2009 taxes in 2013 Form 8275, Negligence or disregard of rules or regulations. Filing 2009 taxes in 2013 Form 8275-R, Negligence or disregard of rules or regulations. Filing 2009 taxes in 2013 Form 8582, Form 8582. Filing 2009 taxes in 2013 Form 8615, Tax on unearned income of certain children. Filing 2009 taxes in 2013 Form 8815, Form 8815. Filing 2009 taxes in 2013 , Figuring the interest part of the proceeds (Form 8815, line 6). Filing 2009 taxes in 2013 , Interest excluded under the Education Savings Bond Program. Filing 2009 taxes in 2013 Form 8824, How to report. Filing 2009 taxes in 2013 Form 8832, Clubs formed before 1997. Filing 2009 taxes in 2013 Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. Filing 2009 taxes in 2013 Form 8949 Bad debts, How to report bad debts. Filing 2009 taxes in 2013 Basis adjustment, Basis adjustment. Filing 2009 taxes in 2013 Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. Filing 2009 taxes in 2013 Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. Filing 2009 taxes in 2013 Form 1099-B, Form 1099-B. Filing 2009 taxes in 2013 , Form 1099-B transactions. Filing 2009 taxes in 2013 Form 1099-CAP, Form 1099-CAP transactions. Filing 2009 taxes in 2013 Form 1099-S, Form 1099-S transactions. Filing 2009 taxes in 2013 Fractional shares, Fractional shares. Filing 2009 taxes in 2013 Gain, qualified small business stock, How to report gain. Filing 2009 taxes in 2013 How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. Filing 2009 taxes in 2013 Marked-to-market election, Mark-to-market election made. Filing 2009 taxes in 2013 Market discount bonds, Market discount bonds. Filing 2009 taxes in 2013 , Market discount bonds. Filing 2009 taxes in 2013 Musical compositions, Capital asset treatment for self-created musical works. Filing 2009 taxes in 2013 Nominees, Nominees. Filing 2009 taxes in 2013 Nonbusiness bad debt, Nonbusiness bad debt. Filing 2009 taxes in 2013 Nondividend distributions, Nondividend distributions. Filing 2009 taxes in 2013 Option, How to report. Filing 2009 taxes in 2013 Property bought at various times, Sale of property bought at various times. Filing 2009 taxes in 2013 Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. Filing 2009 taxes in 2013 Sale expenses, Sale expenses. Filing 2009 taxes in 2013 Short-term gains and losses, Short-term gains and losses. Filing 2009 taxes in 2013 Software, Stocks and Bonds Worthless securities, How to report loss. Filing 2009 taxes in 2013 Form SS-4, Identifying number. Filing 2009 taxes in 2013 Form W-8BEN, Nonresident aliens. Filing 2009 taxes in 2013 Form W-9, Certification. Filing 2009 taxes in 2013 Fractional shares, Fractional shares. Filing 2009 taxes in 2013 , Automatic investment service. Filing 2009 taxes in 2013 Free tax services, Free help with your tax return. Filing 2009 taxes in 2013 Frozen deposits, Interest income on frozen deposits. Filing 2009 taxes in 2013 , Frozen deposits. Filing 2009 taxes in 2013 Futures contracts Regulated, Regulated futures contract. Filing 2009 taxes in 2013 Securities, Securities futures contract. Filing 2009 taxes in 2013 , Securities futures contract to sell. Filing 2009 taxes in 2013 , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. Filing 2009 taxes in 2013 Wash sales, Options and futures contracts. Filing 2009 taxes in 2013 G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. Filing 2009 taxes in 2013 (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. Filing 2009 taxes in 2013 , Property Received as a Gift, Property received as a gift. Filing 2009 taxes in 2013 Gifts of shares, Shares received as gift. Filing 2009 taxes in 2013 Government obligations, Government obligations. Filing 2009 taxes in 2013 H Hedging transactions, Hedging exception. Filing 2009 taxes in 2013 , Hedging Transactions, Hedging transaction. Filing 2009 taxes in 2013 Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. Filing 2009 taxes in 2013 Shares acquired by reinvestment, Reinvested distributions. Filing 2009 taxes in 2013 Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. Filing 2009 taxes in 2013 Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). Filing 2009 taxes in 2013 Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. Filing 2009 taxes in 2013 Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. Filing 2009 taxes in 2013 Transfer by inheritance, Transfer by inheritance. Filing 2009 taxes in 2013 Insolvency of contractors, Insolvency of contractor. Filing 2009 taxes in 2013 Installment sales, Installment sales. Filing 2009 taxes in 2013 Insurance Borrowing on, Borrowing on insurance. Filing 2009 taxes in 2013 Dividends, interest on, Interest on insurance dividends. Filing 2009 taxes in 2013 , Dividends on insurance policies. Filing 2009 taxes in 2013 Interest option on, Interest option on insurance. Filing 2009 taxes in 2013 Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. Filing 2009 taxes in 2013 Single-premium life, Single-premium life insurance, endowment, and annuity contracts. Filing 2009 taxes in 2013 Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. Filing 2009 taxes in 2013 , Dividends on veterans' insurance. Filing 2009 taxes in 2013 Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. Filing 2009 taxes in 2013 , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. Filing 2009 taxes in 2013 Paid in advance, Interest paid in advance. Filing 2009 taxes in 2013 Straddles, Interest expense and carrying charges on straddles. Filing 2009 taxes in 2013 Interest income, Interest Income Annuity contracts, Interest on annuity contract. Filing 2009 taxes in 2013 Bonds traded flat, Bonds traded flat. Filing 2009 taxes in 2013 Certificates of deposits, Certificates of deposit and other deferred interest accounts. Filing 2009 taxes in 2013 Condemnation awards, Interest on condemnation award. Filing 2009 taxes in 2013 Deferred interest accounts, Certificates of deposit and other deferred interest accounts. Filing 2009 taxes in 2013 Dividends on deposit or share accounts, Dividends that are actually interest. Filing 2009 taxes in 2013 Frozen deposits, Interest income on frozen deposits. Filing 2009 taxes in 2013 , Frozen deposits. Filing 2009 taxes in 2013 Gift for opening account, Gift for opening account. Filing 2009 taxes in 2013 Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Filing 2009 taxes in 2013 Installment sale payments, Installment sale payments. Filing 2009 taxes in 2013 Insurance dividends, Interest on insurance dividends. Filing 2009 taxes in 2013 Money market funds, Money market funds. Filing 2009 taxes in 2013 Nominee distributions, Nominees. Filing 2009 taxes in 2013 Prepaid insurance premiums, Prepaid insurance premiums. Filing 2009 taxes in 2013 Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. Filing 2009 taxes in 2013 Seller-financed mortgage, Form 1040A. Filing 2009 taxes in 2013 , Interest on seller-financed mortgage. Filing 2009 taxes in 2013 Tax refunds, Interest on tax refunds. Filing 2009 taxes in 2013 Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. Filing 2009 taxes in 2013 Taxable, Taxable Interest — General, Bonds traded flat. Filing 2009 taxes in 2013 , Taxation of interest. Filing 2009 taxes in 2013 , Taxable Interest U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings bonds, person responsible for tax (Table 1-2), Table 1-2. Filing 2009 taxes in 2013 Who Pays the Tax on U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Savings Bond Interest Underreported, Underreported interest and dividends. Filing 2009 taxes in 2013 Unstated, Unstated interest. Filing 2009 taxes in 2013 Usurious interest, Usurious interest. Filing 2009 taxes in 2013 VA insurance dividends, Interest on VA dividends. Filing 2009 taxes in 2013 Investment clubs, Investment Clubs, Filing requirement. Filing 2009 taxes in 2013 Investment counsel and advice, Investment counsel and advice. Filing 2009 taxes in 2013 Investment expenses, Investment Expenses Allocated, Allocated investment expenses. Filing 2009 taxes in 2013 At-risk rules, At-risk rules. Filing 2009 taxes in 2013 Deductible, Expenses of Producing Income Interest, Investment interest deducted. Filing 2009 taxes in 2013 Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. Filing 2009 taxes in 2013 Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. Filing 2009 taxes in 2013 , Investment income of child reported on parent's return. Filing 2009 taxes in 2013 General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. Filing 2009 taxes in 2013 Where To Report Common Types of Investment Income Investment property, Investment property. Filing 2009 taxes in 2013 Basis, Basis of Investment Property Definition, Investment property. Filing 2009 taxes in 2013 Gain or loss treatment, Investment property. Filing 2009 taxes in 2013 Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. Filing 2009 taxes in 2013 Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. Filing 2009 taxes in 2013 Joint and separate returns, Joint return. Filing 2009 taxes in 2013 , Joint and separate returns. Filing 2009 taxes in 2013 L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. Filing 2009 taxes in 2013 Reporting requirements, How to report. Filing 2009 taxes in 2013 Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. Filing 2009 taxes in 2013 Listed options, Listed option. Filing 2009 taxes in 2013 Load charges, Commissions and load charges. Filing 2009 taxes in 2013 Loans Below-market, Below-Market Loans, Effective dates. Filing 2009 taxes in 2013 Gift and demand, Gift and demand loans. Filing 2009 taxes in 2013 Guarantees, Loan guarantees. Filing 2009 taxes in 2013 Term, Term loans. Filing 2009 taxes in 2013 Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Filing 2009 taxes in 2013 Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Filing 2009 taxes in 2013 Losses on sales or trades, Property received from a related party. Filing 2009 taxes in 2013 (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. Filing 2009 taxes in 2013 , Loss carryback election. Filing 2009 taxes in 2013 Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. Filing 2009 taxes in 2013 Passive activities, Passive activity losses. Filing 2009 taxes in 2013 , Passive activity losses. Filing 2009 taxes in 2013 , Passive activity losses and credits. Filing 2009 taxes in 2013 , Losses from passive activities. Filing 2009 taxes in 2013 Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. Filing 2009 taxes in 2013 Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. Filing 2009 taxes in 2013 Market discount bonds, Market discount. Filing 2009 taxes in 2013 , Market Discount Bonds, Partial principal payments. Filing 2009 taxes in 2013 , Limit on interest deduction for market discount bonds. Filing 2009 taxes in 2013 , Market discount on bonds. Filing 2009 taxes in 2013 , Market discount bonds. Filing 2009 taxes in 2013 , Market discount bonds. Filing 2009 taxes in 2013 Accrued market discount, Accrued market discount. Filing 2009 taxes in 2013 Maximum rate of capital gains (Table 4-4), Table 4-4. Filing 2009 taxes in 2013 What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. Filing 2009 taxes in 2013 Meetings, expenses of attending, Stockholders' meetings. Filing 2009 taxes in 2013 Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. Filing 2009 taxes in 2013 , Mixed straddles. Filing 2009 taxes in 2013 Money market funds, Money Market Funds Interest income, Money market funds. Filing 2009 taxes in 2013 Mortgages Revenue bonds, Mortgage revenue bonds. Filing 2009 taxes in 2013 Secondary liability on home, Secondary liability on home mortgage. Filing 2009 taxes in 2013 Seller-financed, Interest on seller-financed mortgage. Filing 2009 taxes in 2013 Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. Filing 2009 taxes in 2013 , Tax-exempt state and local government bonds. Filing 2009 taxes in 2013 (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). Filing 2009 taxes in 2013 , Choosing to include net capital gain. Filing 2009 taxes in 2013 , Including mutual fund or REMIC expenses in income. Filing 2009 taxes in 2013 , Shares in a mutual fund or REIT. Filing 2009 taxes in 2013 , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. Filing 2009 taxes in 2013 Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. Filing 2009 taxes in 2013 publicly offered, Publicly-offered mutual funds. Filing 2009 taxes in 2013 N Net Investment Income Tax, What's New, Net investment income tax (NIIT). Filing 2009 taxes in 2013 New York Liberty bonds, New York Liberty bonds. Filing 2009 taxes in 2013 NIIT, What's New, Net investment income tax (NIIT). Filing 2009 taxes in 2013 Nominee distributions Dividends, Nominees. Filing 2009 taxes in 2013 , Nominees. Filing 2009 taxes in 2013 Interest income, Nominees. Filing 2009 taxes in 2013 , Nominee distributions. Filing 2009 taxes in 2013 Original issue discount, Nominee. Filing 2009 taxes in 2013 Nonbusiness bad debts, Nonbusiness bad debt. Filing 2009 taxes in 2013 , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. Filing 2009 taxes in 2013 Nonqualified preferred stock, Nonqualified preferred stock. Filing 2009 taxes in 2013 Nonresident aliens Backup withholding, Nonresident aliens. Filing 2009 taxes in 2013 Nontaxable return of capital, Basis adjustment. Filing 2009 taxes in 2013 Nontaxable stock rights, Nontaxable stock rights. Filing 2009 taxes in 2013 Nontaxable trades, Nontaxable Trades, Nontaxable trades. Filing 2009 taxes in 2013 Notes Individuals, bought at discount, Notes of individuals. Filing 2009 taxes in 2013 U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury (see U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. Filing 2009 taxes in 2013 Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. Filing 2009 taxes in 2013 , Cash settlement option. Filing 2009 taxes in 2013 Dealer equity, Dealer equity option. Filing 2009 taxes in 2013 Deep-in-the-money, Qualified covered call options and optioned stock. Filing 2009 taxes in 2013 Employee stock, Reminders Equity, Equity option. Filing 2009 taxes in 2013 Gain or loss, Options, Qualified covered call options and optioned stock. Filing 2009 taxes in 2013 Holding period, Option exercised. Filing 2009 taxes in 2013 Listed, Listed option. Filing 2009 taxes in 2013 Nonequity, Nonequity option. Filing 2009 taxes in 2013 Qualified covered call, Qualified covered call options and optioned stock. Filing 2009 taxes in 2013 Reporting requirements, How to report. Filing 2009 taxes in 2013 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. Filing 2009 taxes in 2013 Wash sales, Options and futures contracts. Filing 2009 taxes in 2013 Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. Filing 2009 taxes in 2013 Original issue discount (OID), Original issue discount. Filing 2009 taxes in 2013 , Original Issue Discount (OID), Stripped tax-exempt obligations. Filing 2009 taxes in 2013 , Original issue discount (OID) on debt instruments. Filing 2009 taxes in 2013 Adjustment to, Original issue discount (OID) adjustment. Filing 2009 taxes in 2013 Reporting requirements, Exceptions to reporting OID. Filing 2009 taxes in 2013 , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. Filing 2009 taxes in 2013 Passive activities Gains and losses, Passive activity losses. Filing 2009 taxes in 2013 , Passive activity losses. Filing 2009 taxes in 2013 , Passive activity losses and credits. Filing 2009 taxes in 2013 , Losses from passive activities. Filing 2009 taxes in 2013 , Passive activity gains and losses. Filing 2009 taxes in 2013 Patronage dividends, Patronage dividends. Filing 2009 taxes in 2013 Penalties Accuracy-related, Accuracy-related penalty. Filing 2009 taxes in 2013 , Accuracy-related penalties. Filing 2009 taxes in 2013 Backup withholding, Penalties. Filing 2009 taxes in 2013 Civil fraud, Civil fraud penalty. Filing 2009 taxes in 2013 Early withdrawal, Interest subject to penalty for early withdrawal. Filing 2009 taxes in 2013 , Penalty on early withdrawal of savings. Filing 2009 taxes in 2013 Failure to pay tax, Failure to pay tax. Filing 2009 taxes in 2013 Failure to supply SSN, Penalty for failure to supply SSN. Filing 2009 taxes in 2013 Substantial understatement, Substantial understatement of tax. Filing 2009 taxes in 2013 Valuation misstatement, Substantial valuation misstatement. Filing 2009 taxes in 2013 Political parties Debts owed by, Debts owed by political parties. Filing 2009 taxes in 2013 Preferred stock Nonqualified, Nonqualified preferred stock. Filing 2009 taxes in 2013 Redeemable at a premium, Preferred stock redeemable at a premium. Filing 2009 taxes in 2013 Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. Filing 2009 taxes in 2013 , Premiums on bonds. Filing 2009 taxes in 2013 Private activity bonds, Private activity bonds. Filing 2009 taxes in 2013 Public utility stock reinvestment, Public utilities. Filing 2009 taxes in 2013 Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. Filing 2009 taxes in 2013 Puts and Calls Q Qualified dividends, Qualified dividends. Filing 2009 taxes in 2013 Qualified small business stock, Qualified small business stock. Filing 2009 taxes in 2013 , Qualified small business stock. Filing 2009 taxes in 2013 , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. Filing 2009 taxes in 2013 , Shares in a mutual fund or REIT. Filing 2009 taxes in 2013 , Loss on mutual fund or REIT stock held 6 months or less. Filing 2009 taxes in 2013 Real estate mortgage investment conduits (REMICs), REMICs, Expenses. Filing 2009 taxes in 2013 , Including mutual fund or REMIC expenses in income. Filing 2009 taxes in 2013 Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. Filing 2009 taxes in 2013 Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. Filing 2009 taxes in 2013 Redemption or retirement of bonds, Redemption or retirement of bonds. Filing 2009 taxes in 2013 Regulated futures contract, Regulated futures contract. Filing 2009 taxes in 2013 Reinvestment rights, Commissions and load charges. Filing 2009 taxes in 2013 REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. Filing 2009 taxes in 2013 , Related Party Transactions, Property received from a related party. Filing 2009 taxes in 2013 Related persons, Related persons. Filing 2009 taxes in 2013 REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. Filing 2009 taxes in 2013 Reporting requirements Bad debts, How to report bad debts. Filing 2009 taxes in 2013 Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. Filing 2009 taxes in 2013 , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. Filing 2009 taxes in 2013 Interest on U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings bonds, Reporting options for cash method taxpayers. Filing 2009 taxes in 2013 , Choice to report interest each year. Filing 2009 taxes in 2013 Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. Filing 2009 taxes in 2013 Options, How to report. Filing 2009 taxes in 2013 Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. Filing 2009 taxes in 2013 Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. Filing 2009 taxes in 2013 Straddles, Section 1256 contracts and straddles. Filing 2009 taxes in 2013 Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. Filing 2009 taxes in 2013 Trades, How To Report Repossession of real property, Real property repossessed. Filing 2009 taxes in 2013 Restricted property, Restricted property. Filing 2009 taxes in 2013 Restricted stock, Dividends received on restricted stock. Filing 2009 taxes in 2013 Retirement of debt instrument, Retirement of debt instrument. Filing 2009 taxes in 2013 Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. Filing 2009 taxes in 2013 Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. Filing 2009 taxes in 2013 Safe deposit box, Safe deposit box rent. Filing 2009 taxes in 2013 Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. Filing 2009 taxes in 2013 Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. Filing 2009 taxes in 2013 Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. Filing 2009 taxes in 2013 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. Filing 2009 taxes in 2013 , Section 1256 contract options. Filing 2009 taxes in 2013 , Section 1256 contracts and straddles. Filing 2009 taxes in 2013 Net gain on, Net section 1256 contracts gain. Filing 2009 taxes in 2013 Net loss on, Net section 1256 contracts loss. Filing 2009 taxes in 2013 Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. Filing 2009 taxes in 2013 Lost, stolen, etc. Filing 2009 taxes in 2013 , cost of replacing, Cost of replacing missing securities. Filing 2009 taxes in 2013 Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. Filing 2009 taxes in 2013 Securities futures contracts, Dealer securities futures contract. Filing 2009 taxes in 2013 , Securities futures contract. Filing 2009 taxes in 2013 , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. Filing 2009 taxes in 2013 Seller-financed mortgages, Interest on seller-financed mortgage. Filing 2009 taxes in 2013 Short sales, Short Sales, Extraordinary dividends. Filing 2009 taxes in 2013 Adjusted basis, Short sales. Filing 2009 taxes in 2013 Expenses of, Short-sale expenses. Filing 2009 taxes in 2013 Extraordinary dividends, Extraordinary dividends. Filing 2009 taxes in 2013 Puts, Put option as short sale. Filing 2009 taxes in 2013 Small business investment company stock, Short sale. Filing 2009 taxes in 2013 Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Filing 2009 taxes in 2013 Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. Filing 2009 taxes in 2013 , Acquisition discount on short-term obligations. Filing 2009 taxes in 2013 , Short-term government obligations. Filing 2009 taxes in 2013 Interest deduction, limit on, Limit on interest deduction for short-term obligations. Filing 2009 taxes in 2013 Sixty/forty (60/40) rule, 60/40 rule. Filing 2009 taxes in 2013 Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. Filing 2009 taxes in 2013 Reporting requirements, How to report. Filing 2009 taxes in 2013 Small business stock, Qualified small business stock. Filing 2009 taxes in 2013 , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. Filing 2009 taxes in 2013 , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. Filing 2009 taxes in 2013 Joint accounts, SSN for joint account. Filing 2009 taxes in 2013 Requirement to give, Social security number (SSN). Filing 2009 taxes in 2013 Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. Filing 2009 taxes in 2013 , SSBIC stock. Filing 2009 taxes in 2013 Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. Filing 2009 taxes in 2013 Registration requirement, Registration requirement. Filing 2009 taxes in 2013 Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. Filing 2009 taxes in 2013 , Basis adjustment. Filing 2009 taxes in 2013 , Basis. Filing 2009 taxes in 2013 , Stocks and Bonds, Basis of replacement stock. Filing 2009 taxes in 2013 Capital asset, Stocks, stock rights, and bonds. Filing 2009 taxes in 2013 Constructive ownership, Constructive ownership of stock. Filing 2009 taxes in 2013 Convertible, Convertible stocks and bonds. Filing 2009 taxes in 2013 Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. Filing 2009 taxes in 2013 , Automatic investment service. Filing 2009 taxes in 2013 Identification, Identifying stock or bonds sold. Filing 2009 taxes in 2013 Installment sales, Installment sales. Filing 2009 taxes in 2013 Nonqualified preferred stock, Nonqualified preferred stock. Filing 2009 taxes in 2013 Options for employees, Reminders Public utility, reinvestment, Public utilities. Filing 2009 taxes in 2013 Redemption of, Redemption of stock. Filing 2009 taxes in 2013 Replacement stock, Basis of replacement stock. Filing 2009 taxes in 2013 Restricted stock, Dividends received on restricted stock. Filing 2009 taxes in 2013 Rights, Distributions of Stock and Stock Rights, Stock rights. Filing 2009 taxes in 2013 , Nontaxable stock rights. Filing 2009 taxes in 2013 S corporations, S corporation stock. Filing 2009 taxes in 2013 Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. Filing 2009 taxes in 2013 , Qualified small business stock. Filing 2009 taxes in 2013 Specialized small business investment company, Specialized small business investment company stock or partnership interest. Filing 2009 taxes in 2013 Splits, Stock splits. Filing 2009 taxes in 2013 Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. Filing 2009 taxes in 2013 Trades, Stock for stock of the same corporation. Filing 2009 taxes in 2013 Trust instruments treated as, Certain trust instruments treated as stock. Filing 2009 taxes in 2013 Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. Filing 2009 taxes in 2013 Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. Filing 2009 taxes in 2013 Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. Filing 2009 taxes in 2013 , Mixed straddles. Filing 2009 taxes in 2013 , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. Filing 2009 taxes in 2013 Stripped bonds and coupons, Stripped bonds or coupons. Filing 2009 taxes in 2013 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Filing 2009 taxes in 2013 Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. Filing 2009 taxes in 2013 What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. Filing 2009 taxes in 2013 Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. Filing 2009 taxes in 2013 Puts and Calls U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings bonds, person responsible for tax (Table 1-2), Table 1-2. Filing 2009 taxes in 2013 Who Pays the Tax on U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Savings Bond Interest Tax credit bonds, Tax credit bonds. Filing 2009 taxes in 2013 Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. Filing 2009 taxes in 2013 Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. Filing 2009 taxes in 2013 Tax-exempt income Expenses of, Tax-exempt income. Filing 2009 taxes in 2013 Interest, Tax-Exempt Interest, Reporting tax-exempt interest. Filing 2009 taxes in 2013 Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. Filing 2009 taxes in 2013 , Discounted tax-exempt obligations. Filing 2009 taxes in 2013 Taxable income, expenses of, Expenses for both tax-exempt and taxable income. Filing 2009 taxes in 2013 Taxes State and local transfer, State and local transfer taxes. Filing 2009 taxes in 2013 State income, State income taxes. Filing 2009 taxes in 2013 Term loans, Term loans. Filing 2009 taxes in 2013 Trade or business, Passive activity. Filing 2009 taxes in 2013 Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. Filing 2009 taxes in 2013 Reporting requirements, How To Report Stock, Stock for stock of the same corporation. Filing 2009 taxes in 2013 Taxable, Property Received in Taxable Trades U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury notes or bonds, U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). Filing 2009 taxes in 2013 , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. Filing 2009 taxes in 2013 Trustee's commission for revocable trust, Trustee's commissions for revocable trust. Filing 2009 taxes in 2013 U U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 savings bonds, U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 obligations. Filing 2009 taxes in 2013 , U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Savings Bonds Reporting interest on, U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 obligations. Filing 2009 taxes in 2013 , U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. Filing 2009 taxes in 2013 Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. Filing 2009 taxes in 2013 Tax, responsible person (Table 1-2), Table 1-2. Filing 2009 taxes in 2013 Who Pays the Tax on U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Savings Bond Interest U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury bills, notes, and bonds, U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 obligations. Filing 2009 taxes in 2013 , U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury Bills, Notes, and Bonds, U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury Notes or Bonds, U. Filing 2009 taxes in 2013 S. Filing 2009 taxes in 2013 Treasury notes and bonds. Filing 2009 taxes in 2013 Undistributed capital gains, Undistributed capital gains. Filing 2009 taxes in 2013 Usurious interest, Usurious interest. Filing 2009 taxes in 2013 V Veterans' insurance Dividends on, Dividends on veterans' insurance. Filing 2009 taxes in 2013 W Warrants, Warrants. Filing 2009 taxes in 2013 Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. Filing 2009 taxes in 2013 Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. Filing 2009 taxes in 2013 Worksheets Capital loss carryover, Worksheet 4-1. Filing 2009 taxes in 2013 Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. Filing 2009 taxes in 2013 Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Employee Tool & Equipment Plans

This resource page provides information and guidance related to Employee Tool and Equipment Plans, sometimes called Service Technician’s Tool Reimbursement Plans (Tool Plans). Tool Plans are programs that are marketed in various industries including auto dealership and repair facilities and other trades that require employees to provide their own tools. The plans typically purport to receive tax-favored treatment as “accountable plans” under Internal Revenue Code § 62(c) and the accompanying regulations.

Available Guidance and other Information

View recent Department of Justice activity

Revenue Rule 2012-25
Revenue Rule 2012-25 clarifies that an arrangement that recharacterizes taxable wages as nontaxable reimbursements or allowances does not satisfy the business connection requirement of the accountable plan rules under § 62(c) and the applicable regulations.  The ruling includes three examples of programs that do not satisfy the business connection requirement of the accountable plan rules because they impermissibly recharacterize wages.  It also includes an example in which the reimbursement arrangement satisfies the business connection requirement of the accountable plan rules because the employer’s plan only reimburses employees when a deductible business expense has been incurred in connection with performing services for the employer and the reimbursement is not in lieu of wages that the employees would otherwise receive.

ILM 201120021
A reimbursement or other expense allowance arrangement that pays an amount regardless of whether an expense is paid or incurred or reasonably expected to be paid or incurred by the employee in performing services for the employer violates the business connection requirement of an accountable plan. Specifically, such an arrangement violates the business connection’s reimbursement requirement under Treas. Reg. § 1.62-2(d)(3)(i). Accordingly, payments made under the arrangement are treated as made under a nonaccountable plan. Amounts treated as paid under a nonaccountable plan must be included in the employee’s gross income for the taxable year, are subject to withholding and payment of employment taxes, and must be reported as wages or other compensation on the employee’s Form W-2.

Employee Tool & Equipment Plans Alert
The Internal Revenue Service has established a compliance team to address significant concerns with certain Employee Tool and Equipment Plans that purport to receive tax-favored treatment as accountable plans.

IRS Letter Ruling 200930029
An employer's expense reimbursement plan satisfies the business connection, substantiation, and return of excess requirements of an accountable plan.  Payments made under the Plan in accordance with the terms of the plan will be excluded from the Technician’s income and will not be wages subject to the withholding and payment of employment taxes.

Chief Counsel Advice -   ILM 200745018
A legal memorandum that concludes that an employer's tool reimbursement plan does not satisfy the requirements of an accountable plan. 

Revenue Ruling 2005-52
This ruling holds that tool allowances paid to employees are not paid under an accountable plan because the substantiation and return of excess requirements are not met. 

 

Page Last Reviewed or Updated: 13-Feb-2014

The Filing 2009 Taxes In 2013

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