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 A Tax Amendment Online

Tax Return Forms 20112012 Form 1040xEfile Tax ReturnAmend A 2013 Tax ReturnIrs 1040ez FormIrs Form 1040x 2013 Tax ReturnWhere To File 1040x 2010Where Can I Get A 1040x Tax FormWww.my Freetax.comIrs Forms Amended ReturnState Income Tax Form 2012Irs 1040ez 2012Free Efile FederalFree File State TaxHow To Amend My Tax ReturnIrs Efile Form 4868Amending My Tax ReturnDo Students Need To File TaxesCan I File My 1040x OnlineFree Tax Filing Online State And Federal2010 Tax Form 1040ezFederal Income Tax TableFree State Returns Taxes FilingWww 1040ezCan You File An Amended Tax Return Online1040ez GovAmend 2011 Tax Return Turbotax2011 Tax 1040 FormFree Tax Preparation SoftwareCan You File 1040ez OnlineForm 1040ezFile 2012 Taxes For FreeBankruptcy Married Filing Income Taxes SeparatelyIrs 1040nrAmending 2012 Tax ReturnFillable 1040ez 2012H And R BlockTax Forms 1040ez 20111040x Amended Tax FormForm 1040

Filing A Tax Amendment Online

Filing a tax amendment online 4. Filing a tax amendment online   How Income of Aliens Is Taxed Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident Aliens Nonresident AliensTrade or Business in the United States Effectively Connected Income The 30% Tax Income From Real Property Transportation Tax Interrupted Period of Residence Expatriation TaxExpatriation Before June 4, 2004 Expatriation After June 3, 2004, and Before June 17, 2008 Expatriation After June 16, 2008 Introduction Resident and nonresident aliens are taxed in different ways. Filing a tax amendment online Resident aliens are generally taxed in the same way as U. Filing a tax amendment online S. Filing a tax amendment online citizens. Filing a tax amendment online Nonresident aliens are taxed based on the source of their income and whether or not their income is effectively connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online The following discussions will help you determine if income you receive during the tax year is effectively connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business and how it is taxed. Filing a tax amendment online Topics - This chapter discusses: Income that is effectively connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online Income that is not effectively connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online Interrupted period of residence. Filing a tax amendment online Expatriation tax. Filing a tax amendment online Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 1212 List of Original Issue Discount Instruments Form (and Instructions) 6251 Alternative Minimum Tax—Individuals Schedule D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting these publications and forms. Filing a tax amendment online Resident Aliens Resident aliens are generally taxed in the same way as U. Filing a tax amendment online S. Filing a tax amendment online citizens. Filing a tax amendment online This means that their worldwide income is subject to U. Filing a tax amendment online S. Filing a tax amendment online tax and must be reported on their U. Filing a tax amendment online S. Filing a tax amendment online tax return. Filing a tax amendment online Income of resident aliens is subject to the graduated tax rates that apply to U. Filing a tax amendment online S. Filing a tax amendment online citizens. Filing a tax amendment online Resident aliens use the Tax Table or Tax Computation Worksheets located in the Form 1040 instructions, which apply to U. Filing a tax amendment online S. Filing a tax amendment online citizens. Filing a tax amendment online Nonresident Aliens A nonresident alien's income that is subject to U. Filing a tax amendment online S. Filing a tax amendment online income tax must be divided into two categories: Income that is effectively connected with a trade or business in the United States, and Income that is not effectively connected with a trade or business in the United States (discussed under The 30% Tax, later). Filing a tax amendment online The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Filing a tax amendment online These are the same rates that apply to U. Filing a tax amendment online S. Filing a tax amendment online citizens and residents. Filing a tax amendment online Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Filing a tax amendment online If you were formerly a U. Filing a tax amendment online S. Filing a tax amendment online citizen or resident alien, these rules may not apply. Filing a tax amendment online See Expatriation Tax, later, in this chapter. Filing a tax amendment online Trade or Business in the United States Generally, you must be engaged in a trade or business during the tax year to be able to treat income received in that year as effectively connected with that trade or business. Filing a tax amendment online Whether you are engaged in a trade or business in the United States depends on the nature of your activities. Filing a tax amendment online The discussions that follow will help you determine whether you are engaged in a trade or business in the United States. Filing a tax amendment online Personal Services If you perform personal services in the United States at any time during the tax year, you usually are considered engaged in a trade or business in the United States. Filing a tax amendment online Certain compensation paid to a nonresident alien by a foreign employer is not included in gross income. Filing a tax amendment online For more information, see Services Performed for Foreign Employer in chapter 3. Filing a tax amendment online Other Trade or Business Activities Other examples of being engaged in a trade or business in the United States follow. Filing a tax amendment online Students and trainees. Filing a tax amendment online   You are considered engaged in a trade or business in the United States if you are temporarily present in the United States as a nonimmigrant under an “F,” “J,” “M,” or “Q” visa. Filing a tax amendment online A nonresident alien temporarily present in the United States under a “J” visa includes a nonresident alien individual admitted to the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Filing a tax amendment online The taxable part of any scholarship or fellowship grant that is U. Filing a tax amendment online S. Filing a tax amendment online source income is treated as effectively connected with a trade or business in the United States. Filing a tax amendment online Business operations. Filing a tax amendment online   If you own and operate a business in the United States selling services, products, or merchandise, you are, with certain exceptions, engaged in a trade or business in the United States. Filing a tax amendment online Partnerships. Filing a tax amendment online   If you are a member of a partnership that at any time during the tax year is engaged in a trade or business in the United States, you are considered to be engaged in a trade or business in the United States. Filing a tax amendment online Beneficiary of an estate or trust. Filing a tax amendment online   If you are the beneficiary of an estate or trust that is engaged in a trade or business in the United States, you are treated as being engaged in the same trade or business. Filing a tax amendment online Trading in stocks, securities, and commodities. Filing a tax amendment online   If your only U. Filing a tax amendment online S. Filing a tax amendment online business activity is trading in stocks, securities, or commodities (including hedging transactions) through a U. Filing a tax amendment online S. Filing a tax amendment online resident broker or other agent, you are not engaged in a trade or business in the United States. Filing a tax amendment online   For transactions in stocks or securities, this applies to any nonresident alien, including a dealer or broker in stocks and securities. Filing a tax amendment online   For transactions in commodities, this applies to commodities that are usually traded on an organized commodity exchange and to transactions that are usually carried out at such an exchange. Filing a tax amendment online   This discussion does not apply if you have a U. Filing a tax amendment online S. Filing a tax amendment online office or other fixed place of business at any time during the tax year through which, or by the direction of which, you carry out your transactions in stocks, securities, or commodities. Filing a tax amendment online Trading for a nonresident alien's own account. Filing a tax amendment online   You are not engaged in a trade or business in the United States if trading for your own account in stocks, securities, or commodities is your only U. Filing a tax amendment online S. Filing a tax amendment online business activity. Filing a tax amendment online This applies even if the trading takes place while you are present in the United States or is done by your employee or your broker or other agent. Filing a tax amendment online   This does not apply to trading for your own account if you are a dealer in stocks, securities, or commodities. Filing a tax amendment online This does not necessarily mean, however, that as a dealer you are considered to be engaged in a trade or business in the United States. Filing a tax amendment online Determine that based on the facts and circumstances in each case or under the rules given above in Trading in stocks, securities, and commodities . Filing a tax amendment online Effectively Connected Income If you are engaged in a U. Filing a tax amendment online S. Filing a tax amendment online trade or business, all income, gain, or loss for the tax year that you get from sources within the United States (other than certain investment income) is treated as effectively connected income. Filing a tax amendment online This applies whether or not there is any connection between the income and the trade or business being carried on in the United States during the tax year. Filing a tax amendment online Two tests, described next under Investment Income, determine whether certain items of investment income (such as interest, dividends, and royalties) are treated as effectively connected with that business. Filing a tax amendment online In limited circumstances, some kinds of foreign source income may be treated as effectively connected with a trade or business in the United States. Filing a tax amendment online For a discussion of these rules, see Foreign Income , later. Filing a tax amendment online Investment Income Investment income from U. Filing a tax amendment online S. Filing a tax amendment online sources that may or may not be treated as effectively connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business generally falls into the following three categories. Filing a tax amendment online Fixed or determinable income (interest, dividends, rents, royalties, premiums, annuities, etc. Filing a tax amendment online ). Filing a tax amendment online Gains (some of which are considered capital gains) from the sale or exchange of the following types of property. Filing a tax amendment online Timber, coal, or domestic iron ore with a retained economic interest. Filing a tax amendment online Patents, copyrights, and similar property on which you receive contingent payments after October 4, 1966. Filing a tax amendment online Patents transferred before October 5, 1966. Filing a tax amendment online Original issue discount obligations. Filing a tax amendment online Capital gains (and losses). Filing a tax amendment online Use the two tests, described next, to determine whether an item of U. Filing a tax amendment online S. Filing a tax amendment online source income falling in one of the three categories above and received during the tax year is effectively connected with your U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online If the tests indicate that the item of income is effectively connected, you must include it with your other effectively connected income. Filing a tax amendment online If the item of income is not effectively connected, include it with all other income discussed under The 30% Tax later, in this chapter. Filing a tax amendment online Asset-use test. Filing a tax amendment online   This test usually applies to income that is not directly produced by trade or business activities. Filing a tax amendment online Under this test, if an item of income is from assets (property) used in, or held for use in, the trade or business in the United States, it is considered effectively connected. Filing a tax amendment online   An asset is used in, or held for use in, the trade or business in the United States if the asset is: Held for the principal purpose of promoting the conduct of a trade or business in the United States, Acquired and held in the ordinary course of the trade or business conducted in the United States (for example, an account receivable or note receivable arising from that trade or business), or Otherwise held to meet the present needs of the trade or business in the United States and not its anticipated future needs. Filing a tax amendment online Generally, stock of a corporation is not treated as an asset used in, or held for use in, a trade or business in the United States. Filing a tax amendment online Business-activities test. Filing a tax amendment online   This test usually applies when income, gain, or loss comes directly from the active conduct of the trade or business. Filing a tax amendment online The business-activities test is most important when: Dividends or interest are received by a dealer in stocks or securities, Royalties are received in the trade or business of licensing patents or similar property, or Service fees are earned by a servicing business. Filing a tax amendment online Under this test, if the conduct of the U. Filing a tax amendment online S. Filing a tax amendment online trade or business was a material factor in producing the income, the income is considered effectively connected. Filing a tax amendment online Personal Service Income You usually are engaged in a U. Filing a tax amendment online S. Filing a tax amendment online trade or business when you perform personal services in the United States. Filing a tax amendment online Personal service income you receive in a tax year in which you are engaged in a U. Filing a tax amendment online S. Filing a tax amendment online trade or business is effectively connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online Income received in a year other than the year you performed the services is also effectively connected if it would have been effectively connected if received in the year you performed the services. Filing a tax amendment online Personal service income includes wages, salaries, commissions, fees, per diem allowances, and employee allowances and bonuses. Filing a tax amendment online The income may be paid to you in the form of cash, services, or property. Filing a tax amendment online If you are engaged in a U. Filing a tax amendment online S. Filing a tax amendment online trade or business only because you perform personal services in the United States during the tax year, income and gains from assets, and gains and losses from the sale or exchange of capital assets are generally not effectively connected with your trade or business. Filing a tax amendment online However, if there is a direct economic relationship between your holding of the asset and your trade or business of performing personal services, the income, gain, or loss is effectively connected. Filing a tax amendment online Pensions. Filing a tax amendment online   If you were a nonresident alien engaged in a U. Filing a tax amendment online S. Filing a tax amendment online trade or business after 1986 because you performed personal services in the United States, and you later receive a pension or retirement pay attributable to these services, such payments are effectively connected income in each year you receive them. Filing a tax amendment online This is true whether or not you are engaged in a U. Filing a tax amendment online S. Filing a tax amendment online trade or business in the year you receive the retirement pay. Filing a tax amendment online Transportation Income Transportation income (defined in chapter 2) is effectively connected if you meet both of the following conditions. Filing a tax amendment online You had a fixed place of business in the United States involved in earning the income. Filing a tax amendment online At least 90% of your U. Filing a tax amendment online S. Filing a tax amendment online source transportation income is attributable to regularly scheduled transportation. Filing a tax amendment online “Fixed place of business” generally means a place, site, structure, or other similar facility through which you engage in a trade or business. Filing a tax amendment online “Regularly scheduled transportation” means that a ship or aircraft follows a published schedule with repeated sailings or flights at regular intervals between the same points for voyages or flights that begin or end in the United States. Filing a tax amendment online This definition applies to both scheduled and chartered air transportation. Filing a tax amendment online If you do not meet the two conditions above, the income is not effectively connected and is taxed at a 4% rate. Filing a tax amendment online See Transportation Tax, later, in this chapter. Filing a tax amendment online Business Profits and Losses and Sales Transactions All profits or losses from U. Filing a tax amendment online S. Filing a tax amendment online sources that are from the operation of a business in the United States are effectively connected with a trade or business in the United States. Filing a tax amendment online For example, profit from the sale in the United States of inventory property purchased either in this country or in a foreign country is effectively connected trade or business income. Filing a tax amendment online A share of U. Filing a tax amendment online S. Filing a tax amendment online source profits or losses of a partnership that is engaged in a trade or business in the United States is also effectively connected with a trade or business in the United States. Filing a tax amendment online Real Property Gain or Loss Gains and losses from the sale or exchange of U. Filing a tax amendment online S. Filing a tax amendment online real property interests (whether or not they are capital assets) are taxed as if you are engaged in a trade or business in the United States. Filing a tax amendment online You must treat the gain or loss as effectively connected with that trade or business. Filing a tax amendment online U. Filing a tax amendment online S. Filing a tax amendment online real property interest. Filing a tax amendment online   This is any interest in real property located in the United States or the U. Filing a tax amendment online S. Filing a tax amendment online Virgin Islands or any interest (other than as a creditor) in a domestic corporation that is a U. Filing a tax amendment online S. Filing a tax amendment online real property holding corporation. Filing a tax amendment online Real property includes the following. Filing a tax amendment online Land and unsevered natural products of the land, such as growing crops and timber, and mines, wells, and other natural deposits. Filing a tax amendment online Improvements on land, including buildings, other permanent structures, and their structural components. Filing a tax amendment online Personal property associated with the use of real property, such as equipment used in farming, mining, forestry, or construction or property used in lodging facilities or rented office space, unless the personal property is: Disposed of more than one year before or after the disposition of the real property, or Separately sold to persons unrelated either to the seller or to the buyer of the real property. Filing a tax amendment online U. Filing a tax amendment online S. Filing a tax amendment online real property holding corporation. Filing a tax amendment online   A corporation is a U. Filing a tax amendment online S. Filing a tax amendment online real property holding corporation if the fair market value of the corporation's U. Filing a tax amendment online S. Filing a tax amendment online real property interests are at least 50% of the total fair market value of: The corporation's U. Filing a tax amendment online S. Filing a tax amendment online real property interests, plus The corporation's interests in real property located outside the United States, plus The corporation's other assets that are used in, or held for use in, a trade or business. Filing a tax amendment online   Gain or loss on the sale of the stock in any domestic corporation is taxed as if you are engaged in a U. Filing a tax amendment online S. Filing a tax amendment online trade or business unless you establish that the corporation is not a U. Filing a tax amendment online S. Filing a tax amendment online real property holding corporation. Filing a tax amendment online   A U. Filing a tax amendment online S. Filing a tax amendment online real property interest does not include a class of stock of a corporation that is regularly traded on an established securities market, unless you hold more than 5% of the fair market value of that class of stock. Filing a tax amendment online An interest in a foreign corporation owning U. Filing a tax amendment online S. Filing a tax amendment online real property generally is not a U. Filing a tax amendment online S. Filing a tax amendment online real property interest unless the corporation chooses to be treated as a domestic corporation. Filing a tax amendment online Qualified investment entities. Filing a tax amendment online   Special rules apply to qualified investment entities (QIEs). Filing a tax amendment online A QIE is any real estate investment trust (REIT) or any regulated investment company (RIC) that is a U. Filing a tax amendment online S. Filing a tax amendment online real property holding corporation. Filing a tax amendment online    Generally, any distribution from a QIE to a shareholder that is attributable to gain from the sale or exchange of a U. Filing a tax amendment online S. Filing a tax amendment online real property interest is treated as a U. Filing a tax amendment online S. Filing a tax amendment online real property gain by the shareholder receiving the distribution. Filing a tax amendment online A distribution by a QIE on stock regularly traded on an established securities market in the United States is not treated as gain from the sale or exchange of a U. Filing a tax amendment online S. Filing a tax amendment online real property interest if you did not own more than 5% of that stock at any time during the 1-year period ending on the date of the distribution. Filing a tax amendment online A distribution that you do not treat as gain from the sale or exchange of a U. Filing a tax amendment online S. Filing a tax amendment online real property interest is included in your gross income as a regular dividend. Filing a tax amendment online Note. Filing a tax amendment online Beginning January 1, 2014 (unless extended by legislation), a RIC that is a U. Filing a tax amendment online S. Filing a tax amendment online real property holding corporation will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. Filing a tax amendment online Domestically controlled QIE. Filing a tax amendment online   The sale of an interest in a domestically controlled QIE is not the sale of a U. Filing a tax amendment online S. Filing a tax amendment online real property interest. Filing a tax amendment online The entity is domestically controlled if at all times during the testing period less than 50% in value of its stock was held, directly or indirectly, by foreign persons. Filing a tax amendment online The testing period is the shorter of (a) the 5-year period ending on the date of disposition, or (b) the period during which the entity was in existence. Filing a tax amendment online Wash sale. Filing a tax amendment online    If you dispose of an interest in a domestically controlled QIE in an applicable wash sale transaction, special rules apply. Filing a tax amendment online An applicable wash sale transaction is one in which you: Dispose of an interest in the domestically controlled QIE during the 30-day period before the ex-dividend date of a distribution that you would (but for the disposition) have treated as gain from the sale or exchange of a U. Filing a tax amendment online S. Filing a tax amendment online real property interest, and Acquire, or enter into a contract or option to acquire, a substantially identical interest in that entity during the 61-day period that began on the first day of the 30-day period. Filing a tax amendment online If this occurs, you are treated as having gain from the sale or exchange of a U. Filing a tax amendment online S. Filing a tax amendment online real property interest in an amount equal to the distribution made after June 15, 2006, that would have been treated as such gain. Filing a tax amendment online This also applies to any substitute dividend payment. Filing a tax amendment online   A transaction is not treated as an applicable wash sale transaction if: You actually receive the distribution from the domestically controlled QIE related to the interest disposed of, or acquired, in the transaction, or You dispose of any class of stock in a QIE that is regularly traded on an established securities market in the United States but only if you did not own more than 5% of that class of stock at any time during the 1-year period ending on the date of the distribution. Filing a tax amendment online Alternative minimum tax. Filing a tax amendment online   There may be a minimum tax on your net gain from the disposition of U. Filing a tax amendment online S. Filing a tax amendment online real property interests. Filing a tax amendment online Figure the amount of this tax, if any, on Form 6251. Filing a tax amendment online Withholding of tax. Filing a tax amendment online   If you dispose of a U. Filing a tax amendment online S. Filing a tax amendment online real property interest, the buyer may have to withhold tax. Filing a tax amendment online See the discussion of Tax Withheld on Real Property Sales in chapter 8. Filing a tax amendment online Foreign Income You must treat three kinds of foreign source income as effectively connected with a trade or business in the United States if: You have an office or other fixed place of business in the United States to which the income can be attributed, That office or place of business is a material factor in producing the income, and The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Filing a tax amendment online An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Filing a tax amendment online The three kinds of foreign source income are listed below. Filing a tax amendment online Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the United States or from any interest in such property. Filing a tax amendment online Included are rents or royalties for the use, or for the privilege of using, outside the United States, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the United States. Filing a tax amendment online Dividends, interest, or amounts received for the provision of a guarantee of indebtedness issued after September 27, 2010, from the active conduct of a banking, financing, or similar business in the United States. Filing a tax amendment online A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. Filing a tax amendment online Income, gain, or loss from the sale outside the United States, through the U. Filing a tax amendment online S. Filing a tax amendment online office or other fixed place of business, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Filing a tax amendment online Item (3) will not apply if you sold the property for use, consumption, or disposition outside the United States and an office or other fixed place of business in a foreign country was a material factor in the sale. Filing a tax amendment online Any foreign source income that is equivalent to any item of income described above is treated as effectively connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online For example, foreign source interest and dividend equivalents are treated as U. Filing a tax amendment online S. Filing a tax amendment online effectively connected income if the income is derived by a foreign person in the active conduct of a banking, financing, or similar business within the United States. Filing a tax amendment online Tax on Effectively Connected Income Income you receive during the tax year that is effectively connected with your trade or business in the United States is, after allowable deductions, taxed at the rates that apply to U. Filing a tax amendment online S. Filing a tax amendment online citizens and residents. Filing a tax amendment online Generally, you can receive effectively connected income only if you are a nonresident alien engaged in trade or business in the United States during the tax year. Filing a tax amendment online However, income you receive from the sale or exchange of property, the performance of services, or any other transaction in another tax year is treated as effectively connected in that year if it would have been effectively connected in the year the transaction took place or you performed the services. Filing a tax amendment online Example. Filing a tax amendment online Ted Richards, a nonresident alien, entered the United States in August 2012, to perform personal services in the U. Filing a tax amendment online S. Filing a tax amendment online office of his overseas employer. Filing a tax amendment online He worked in the U. Filing a tax amendment online S. Filing a tax amendment online office until December 25, 2012, but did not leave this country until January 11, 2013. Filing a tax amendment online On January 8, 2013, he received his final paycheck for services performed in the United States during 2012. Filing a tax amendment online All of Ted's income during his stay here is U. Filing a tax amendment online S. Filing a tax amendment online source income. Filing a tax amendment online During 2012, Ted was engaged in the trade or business of performing personal services in the United States. Filing a tax amendment online Therefore, all amounts paid to him in 2012 for services performed in the United States during 2012 are effectively connected with that trade or business during 2012. Filing a tax amendment online The salary payment Ted received in January 2013 is U. Filing a tax amendment online S. Filing a tax amendment online source income to him in 2013. Filing a tax amendment online It is effectively connected with a trade or business in the United States because he was engaged in a trade or business in the United States during 2012 when he performed the services that earned the income. Filing a tax amendment online Real property income. Filing a tax amendment online   You may be able to choose to treat all income from real property as effectively connected. Filing a tax amendment online See Income From Real Property , later, in this chapter. Filing a tax amendment online The 30% Tax Tax at a 30% (or lower treaty) rate applies to certain items of income or gains from U. Filing a tax amendment online S. Filing a tax amendment online sources but only if the items are not effectively connected with your U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online Fixed or Determinable Income The 30% (or lower treaty) rate applies to the gross amount of U. Filing a tax amendment online S. Filing a tax amendment online source fixed or determinable annual or periodic gains, profits, or income. Filing a tax amendment online Income is fixed when it is paid in amounts known ahead of time. Filing a tax amendment online Income is determinable whenever there is a basis for figuring the amount to be paid. Filing a tax amendment online Income can be periodic if it is paid from time to time. Filing a tax amendment online It does not have to be paid annually or at regular intervals. Filing a tax amendment online Income can be determinable or periodic even if the length of time during which the payments are made is increased or decreased. Filing a tax amendment online Items specifically included as fixed or determinable income are interest (other than original issue discount), dividends, dividend equivalent payments (defined in chapter 2), rents, premiums, annuities, salaries, wages, and other compensation. Filing a tax amendment online A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. Filing a tax amendment online Other items of income, such as royalties, also may be subject to the 30% tax. Filing a tax amendment online Some fixed or determinable income may be exempt from U. Filing a tax amendment online S. Filing a tax amendment online tax. Filing a tax amendment online See chapter 3 if you are not sure whether the income is taxable. Filing a tax amendment online Original issue discount (OID). Filing a tax amendment online   If you sold, exchanged, or received a payment on a bond or other debt instrument that was issued at a discount after March 31, 1972, all or part of the original issue discount (OID) (other than portfolio interest) may be subject to the 30% tax. Filing a tax amendment online The amount of OID is the difference between the stated redemption price at maturity and the issue price of the debt instrument. Filing a tax amendment online The 30% tax applies in the following circumstances. Filing a tax amendment online You received a payment on a debt instrument. Filing a tax amendment online In this case, the amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the OID previously taken into account. Filing a tax amendment online But the tax on the OID cannot be more than the payment minus the tax on the interest payment on the debt instrument. Filing a tax amendment online You sold or exchanged the debt instrument. Filing a tax amendment online The amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the amount already taxed in (1) above. Filing a tax amendment online   Report on your return the amount of OID shown on Form 1042-S, Foreign Person's U. Filing a tax amendment online S. Filing a tax amendment online Source Income Subject to Withholding, if you bought the debt instrument at original issue. Filing a tax amendment online However, you must recompute your proper share of OID shown on Form 1042-S if any of the following apply. Filing a tax amendment online You bought the debt instrument at a premium or paid an acquisition premium. Filing a tax amendment online The debt instrument is a stripped bond or a stripped coupon (including zero coupon instruments backed by U. Filing a tax amendment online S. Filing a tax amendment online Treasury securities). Filing a tax amendment online The debt instrument is a contingent payment or inflation-indexed debt instrument. Filing a tax amendment online For the definition of premium and acquisition premium and instructions on how to recompute OID, get Publication 1212. Filing a tax amendment online   If you held a bond or other debt instrument that was issued at a discount before April 1, 1972, contact the IRS for further information. Filing a tax amendment online See chapter 12. Filing a tax amendment online Gambling Winnings In general, nonresident aliens are subject to the 30% tax on the gross proceeds from gambling won in the United States if that income is not effectively connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business and is not exempted by treaty. Filing a tax amendment online However, no tax is imposed on nonbusiness gambling income a nonresident alien wins playing blackjack, baccarat, craps, roulette, or big-6 wheel in the United States. Filing a tax amendment online Nonresident aliens are taxed at graduated rates on net gambling income won in the United States that is effectively connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online Social Security Benefits A nonresident alien must include 85% of any U. Filing a tax amendment online S. Filing a tax amendment online social security benefit (and the social security equivalent part of a tier 1 railroad retirement benefit) in U. Filing a tax amendment online S. Filing a tax amendment online source fixed or determinable annual or periodic income. Filing a tax amendment online Social security benefits include monthly retirement, survivor, and disability benefits. Filing a tax amendment online This income is exempt under some tax treaties. Filing a tax amendment online See Table 1 in Publication 901, U. Filing a tax amendment online S. Filing a tax amendment online Tax Treaties, for a list of tax treaties that exempt U. Filing a tax amendment online S. Filing a tax amendment online social security benefits from U. Filing a tax amendment online S. Filing a tax amendment online tax. Filing a tax amendment online Sales or Exchanges of Capital Assets These rules apply only to those capital gains and losses from sources in the United States that are not effectively connected with a trade or business in the United States. Filing a tax amendment online They apply even if you are engaged in a trade or business in the United States. Filing a tax amendment online These rules do not apply to the sale or exchange of a U. Filing a tax amendment online S. Filing a tax amendment online real property interest or to the sale of any property that is effectively connected with a trade or business in the United States. Filing a tax amendment online See Real Property Gain or Loss , earlier, under Effectively Connected Income. Filing a tax amendment online A capital asset is everything you own except: Inventory. Filing a tax amendment online Business accounts or notes receivable. Filing a tax amendment online Depreciable property used in a trade or business. Filing a tax amendment online Real property used in a trade or business. Filing a tax amendment online Supplies regularly used in a trade or business. Filing a tax amendment online Certain copyrights, literary or musical or artistic compositions, letters or memoranda, or similar property. Filing a tax amendment online Certain U. Filing a tax amendment online S. Filing a tax amendment online government publications. Filing a tax amendment online Certain commodities derivative financial instruments held by a commodities derivatives dealer. Filing a tax amendment online Hedging transactions. Filing a tax amendment online A capital gain is a gain on the sale or exchange of a capital asset. Filing a tax amendment online A capital loss is a loss on the sale or exchange of a capital asset. Filing a tax amendment online If the sale is in foreign currency, for the purpose of determining gain, the cost and selling price of the property should be expressed in U. Filing a tax amendment online S. Filing a tax amendment online currency at the rate of exchange prevailing as of the date of the purchase and date of the sale, respectively. Filing a tax amendment online You may want to read Publication 544. Filing a tax amendment online However, use Publication 544 only to determine what is a sale or exchange of a capital asset, or what is treated as such. Filing a tax amendment online Specific tax treatment that applies to U. Filing a tax amendment online S. Filing a tax amendment online citizens or residents generally does not apply to you. Filing a tax amendment online The following gains are subject to the 30% (or lower treaty) rate without regard to the 183-day rule, discussed later. Filing a tax amendment online Gains on the disposal of timber, coal, or domestic iron ore with a retained economic interest. Filing a tax amendment online Gains on contingent payments received from the sale or exchange of patents, copyrights, and similar property after October 4, 1966. Filing a tax amendment online Gains on certain transfers of all substantial rights to, or an undivided interest in, patents if the transfers were made before October 5, 1966. Filing a tax amendment online Gains on the sale or exchange of original issue discount obligations. Filing a tax amendment online Gains in (1) are not subject to the 30% (or lower treaty) rate if you choose to treat the gains as effectively connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online See Income From Real Property , later. Filing a tax amendment online 183-day rule. Filing a tax amendment online   If you were in the United States for 183 days or more during the tax year, your net gain from sales or exchanges of capital assets is taxed at a 30% (or lower treaty) rate. Filing a tax amendment online For purposes of the 30% (or lower treaty) rate, net gain is the excess of your capital gains from U. Filing a tax amendment online S. Filing a tax amendment online sources over your capital losses from U. Filing a tax amendment online S. Filing a tax amendment online sources. Filing a tax amendment online This rule applies even if any of the transactions occurred while you were not in the United States. Filing a tax amendment online   To determine your net gain, consider the amount of your gains and losses that would be recognized and taken into account only if, and to the extent that, they would be recognized and taken into account if you were in a U. Filing a tax amendment online S. Filing a tax amendment online trade or business during the year and the gains and losses were effectively connected with that trade or business during the tax year. Filing a tax amendment online   In arriving at your net gain, do not take the following into consideration. Filing a tax amendment online The four types of gains listed earlier. Filing a tax amendment online The deduction for a capital loss carryover. Filing a tax amendment online Capital losses in excess of capital gains. Filing a tax amendment online Exclusion for gain from the sale or exchange of qualified small business stock (section 1202 exclusion). Filing a tax amendment online Losses from the sale or exchange of property held for personal use. Filing a tax amendment online However, losses resulting from casualties or thefts may be deductible on Schedule A (Form 1040NR). Filing a tax amendment online See Itemized Deductions in chapter 5. Filing a tax amendment online   If you are not engaged in a trade or business in the United States and have not established a tax year for a prior period, your tax year will be the calendar year for purposes of the 183-day rule. Filing a tax amendment online Also, you must file your tax return on a calendar-year basis. Filing a tax amendment online   If you were in the United States for less than 183 days during the tax year, capital gains (other than gains listed earlier) are tax exempt unless they are effectively connected with a trade or business in the United States during your tax year. Filing a tax amendment online Reporting. Filing a tax amendment online   Report your gains and losses from the sales or exchanges of capital assets that are not effectively connected with a trade or business in the United States on page 4 of Form 1040NR. Filing a tax amendment online Report gains and losses from sales or exchanges of capital assets (including real property) that are effectively connected with a trade or business in the United States on a separate Schedule D (Form 1040), Form 4797, or both. Filing a tax amendment online Attach them to Form 1040NR. Filing a tax amendment online Income From Real Property If you have income from real property located in the United States that you own or have an interest in and hold for the production of income, you can choose to treat all income from that property as income effectively connected with a trade or business in the United States. Filing a tax amendment online The choice applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property. Filing a tax amendment online This includes income from rents, royalties from mines, oil or gas wells, or other natural resources. Filing a tax amendment online It also includes gains from the sale or exchange of timber, coal, or domestic iron ore with a retained economic interest. Filing a tax amendment online You can make this choice only for real property income that is not otherwise effectively connected with your U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online If you make the choice, you can claim deductions attributable to the real property income and only your net income from real property is taxed. Filing a tax amendment online This choice does not treat a nonresident alien, who is not otherwise engaged in a U. Filing a tax amendment online S. Filing a tax amendment online trade or business, as being engaged in a trade or business in the United States during the year. Filing a tax amendment online Example. Filing a tax amendment online You are a nonresident alien and are not engaged in a U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online You own a single-family house in the United States that you rent out. Filing a tax amendment online Your rental income for the year is $10,000. Filing a tax amendment online This is your only U. Filing a tax amendment online S. Filing a tax amendment online source income. Filing a tax amendment online As discussed earlier under The 30% Tax, the rental income is subject to a tax at a 30% (or lower treaty) rate. Filing a tax amendment online You received a Form 1042-S showing that your tenants properly withheld this tax from the rental income. Filing a tax amendment online You do not have to file a U. Filing a tax amendment online S. Filing a tax amendment online tax return (Form 1040NR) because your U. Filing a tax amendment online S. Filing a tax amendment online tax liability is satisfied by the withholding of tax. Filing a tax amendment online If you make the choice discussed earlier, you can offset the $10,000 income by certain rental expenses. Filing a tax amendment online (See Publication 527, Residential Rental Property, for information on rental expenses. Filing a tax amendment online ) Any resulting net income is taxed at graduated rates. Filing a tax amendment online If you make this choice, report the rental income and expenses on Schedule E (Form 1040) and attach the schedule to Form 1040NR. Filing a tax amendment online For the first year you make the choice, also attach the statement discussed next. Filing a tax amendment online Making the choice. Filing a tax amendment online   Make the initial choice by attaching a statement to your return, or amended return, for the year of the choice. Filing a tax amendment online Include the following in your statement. Filing a tax amendment online That you are making the choice. Filing a tax amendment online Whether the choice is under Internal Revenue Code section 871(d) (explained earlier) or a tax treaty. Filing a tax amendment online A complete list of all your real property, or any interest in real property, located in the United States. Filing a tax amendment online Give the legal identification of U. Filing a tax amendment online S. Filing a tax amendment online timber, coal, or iron ore in which you have an interest. Filing a tax amendment online The extent of your ownership in the property. Filing a tax amendment online The location of the property. Filing a tax amendment online A description of any major improvements to the property. Filing a tax amendment online The dates you owned the property. Filing a tax amendment online Your income from the property. Filing a tax amendment online Details of any previous choices and revocations of the real property income choice. Filing a tax amendment online   This choice stays in effect for all later tax years unless you revoke it. Filing a tax amendment online Revoking the choice. Filing a tax amendment online   You can revoke the choice without IRS approval by filing Form 1040X, Amended U. Filing a tax amendment online S. Filing a tax amendment online Individual Income Tax Return, for the year you made the choice and for later tax years. Filing a tax amendment online You must file Form 1040X within 3 years from the date your return was filed or 2 years from the time the tax was paid, whichever is later. Filing a tax amendment online If this time period has expired for the year of choice, you cannot revoke the choice for that year. Filing a tax amendment online However, you may revoke the choice for later tax years only if you have IRS approval. Filing a tax amendment online For information on how to get IRS approval, see Regulation section 1. Filing a tax amendment online 871-10(d)(2). Filing a tax amendment online Transportation Tax A 4% tax rate applies to transportation income that is not effectively connected because it does not meet the two conditions listed earlier under Transportation Income . Filing a tax amendment online If you receive transportation income subject to the 4% tax, you should figure the tax and show it on line 57 of Form 1040NR. Filing a tax amendment online Attach a statement to your return that includes the following information (if applicable). Filing a tax amendment online Your name, taxpayer identification number, and tax year. Filing a tax amendment online A description of the types of services performed (whether on or off board). Filing a tax amendment online Names of vessels or registration numbers of aircraft on which you performed the services. Filing a tax amendment online Amount of U. Filing a tax amendment online S. Filing a tax amendment online source transportation income derived from each type of service for each vessel or aircraft for the calendar year. Filing a tax amendment online Total amount of U. Filing a tax amendment online S. Filing a tax amendment online source transportation income derived from all types of services for the calendar year. Filing a tax amendment online This 4% tax applies to your U. Filing a tax amendment online S. Filing a tax amendment online source gross transportation income. Filing a tax amendment online This only includes transportation income that is treated as derived from sources in the United States if the transportation begins or ends in the United States. Filing a tax amendment online For transportation income from personal services, the transportation must be between the United States and a U. Filing a tax amendment online S. Filing a tax amendment online possession. Filing a tax amendment online For personal services of a nonresident alien, this only applies to income derived from, or in connection with, an aircraft. Filing a tax amendment online Interrupted Period of Residence You are subject to tax under a special rule if you interrupt your period of U. Filing a tax amendment online S. Filing a tax amendment online residence with a period of nonresidence. Filing a tax amendment online The special rule applies if you meet all of the following conditions. Filing a tax amendment online You were a U. Filing a tax amendment online S. Filing a tax amendment online resident for a period that includes at least 3 consecutive calendar years. Filing a tax amendment online You were a U. Filing a tax amendment online S. Filing a tax amendment online resident for at least 183 days in each of those years. Filing a tax amendment online You ceased to be treated as a U. Filing a tax amendment online S. Filing a tax amendment online resident. Filing a tax amendment online You then again became a U. Filing a tax amendment online S. Filing a tax amendment online resident before the end of the third calendar year after the end of the period described in (1) above. Filing a tax amendment online Under this special rule, you are subject to tax on your U. Filing a tax amendment online S. Filing a tax amendment online source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) for the period you were a nonresident alien, unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online For information on how to figure the special tax, see How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) under Expatriation Tax , below. Filing a tax amendment online Example. Filing a tax amendment online John Willow, a citizen of New Zealand, entered the United States on April 1, 2008, as a lawful permanent resident. Filing a tax amendment online On August 1, 2010, John ceased to be a lawful permanent resident and returned to New Zealand. Filing a tax amendment online During his period of residence, he was present in the United States for at least 183 days in each of three consecutive years (2008, 2009, and 2010). Filing a tax amendment online He returned to the United States on October 5, 2013, as a lawful permanent resident. Filing a tax amendment online He became a resident before the close of the third calendar year (2013) beginning after the end of his first period of residence (August 1, 2010). Filing a tax amendment online Therefore, he is subject to tax under the special rule for the period of nonresidence (August 2, 2010, through October 4, 2013) if it is more than the tax that would normally apply to him as a nonresident alien. Filing a tax amendment online Reporting requirements. Filing a tax amendment online   If you are subject to this tax for any year in the period you were a nonresident alien, you must file Form 1040NR for that year. Filing a tax amendment online The return is due by the due date (including extensions) for filing your U. Filing a tax amendment online S. Filing a tax amendment online income tax return for the year that you again become a U. Filing a tax amendment online S. Filing a tax amendment online resident. Filing a tax amendment online If you already filed returns for that period, you must file amended returns. Filing a tax amendment online You must attach a statement to your return that identifies the source of all of your U. Filing a tax amendment online S. Filing a tax amendment online and foreign gross income and the items of income subject to this special rule. Filing a tax amendment online Expatriation Tax The expatriation tax provisions apply to U. Filing a tax amendment online S. Filing a tax amendment online citizens who have renounced their citizenship and long-term residents who have ended their residency. Filing a tax amendment online The rules that apply are based on the dates of expatriation, which are described in the following sections. Filing a tax amendment online Expatriation Before June 4, 2004. Filing a tax amendment online Expatriation After June 3, 2004, and Before June 17, 2008. Filing a tax amendment online Expatriation After June 16, 2008. Filing a tax amendment online Long-term resident defined. Filing a tax amendment online   You are a long-term resident if you were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year your residency ends. Filing a tax amendment online In determining if you meet the 8-year requirement, do not count any year that you are treated as a resident of a foreign country under a tax treaty and do not waive treaty benefits. Filing a tax amendment online Expatriation Before June 4, 2004 If you expatriated before June 4, 2004, the expatriation rules apply if one of the principal purposes of the action is the avoidance of U. Filing a tax amendment online S. Filing a tax amendment online taxes. Filing a tax amendment online Unless you received a ruling from the IRS that you did not expatriate to avoid U. Filing a tax amendment online S. Filing a tax amendment online taxes, you are presumed to have tax avoidance as a principal purpose if: Your average annual net income tax for the last 5 tax years ending before the date of your action to relinquish your citizenship or terminate your residency was more than $100,000, or Your net worth on the date of your action was $500,000 or more. Filing a tax amendment online The amounts above are adjusted for inflation if your expatriation action is after 1997 (see Table 4-1). Filing a tax amendment online Table 4-1. Filing a tax amendment online Inflation-Adjusted Amounts for Expatriation Actions Before June 4, 2004 IF you expatriated during . Filing a tax amendment online . Filing a tax amendment online . Filing a tax amendment online   THEN the rules outlined on this page apply if . Filing a tax amendment online . Filing a tax amendment online . Filing a tax amendment online     Your 5-year average annual net income tax was more than . Filing a tax amendment online . Filing a tax amendment online . Filing a tax amendment online OR Your net worth equaled or exceeded . Filing a tax amendment online . Filing a tax amendment online . Filing a tax amendment online 1999   110,000   552,000 2000   112,000   562,000 2001   116,000   580,000 2002   120,000   599,000 2003   122,000   608,000 2004 (before June 4)*   124,000   622,000 *If you expatriated after June 3, 2004, see Expatriation After June 3, 2004, and Before June 17, 2008 or Expatriation After June 16, 2008. Filing a tax amendment online Reporting requirements. Filing a tax amendment online   If you lost your U. Filing a tax amendment online S. Filing a tax amendment online citizenship, you should have filed Form 8854 with a consular office or a federal court at the time of loss of citizenship. Filing a tax amendment online If you ended your long-term residency, you should have filed Form 8854 with the Internal Revenue Service when you filed your dual-status tax return for the year your residency ended. Filing a tax amendment online   Your U. Filing a tax amendment online S. Filing a tax amendment online residency is considered to have ended when you ceased to be a lawful permanent resident or you began to be treated as a resident of another country under a tax treaty and do not waive treaty benefits. Filing a tax amendment online Penalties. Filing a tax amendment online   If you failed to file Form 8854, you may have to pay a penalty equal to the greater of 5% of the expatriation tax or $1,000. Filing a tax amendment online The penalty will be assessed for each year of the 10-year period beginning on the date of expatriation during which your failure to file continues. Filing a tax amendment online The penalty will not be imposed if you can show that the failure is due to reasonable cause and not willful neglect. Filing a tax amendment online Expatriation tax. Filing a tax amendment online   The expatriation tax applies to the 10-year period following the date of expatriation or termination of residency. Filing a tax amendment online It is figured in the same way as for those expatriating after June 3, 2004, and before June 17, 2008. Filing a tax amendment online See How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) in the next section. Filing a tax amendment online Expatriation After June 3, 2004, and Before June 17, 2008 If you expatriated after June 3, 2004, and before June 17, 2008, the expatriation rules apply to you if any of the following statements apply. Filing a tax amendment online Your average annual net income tax for the 5 tax years ending before the date of expatriation or termination of residency is more than: $124,000 if you expatriated or terminated residency in 2004. Filing a tax amendment online $127,000 if you expatriated or terminated residency in 2005. Filing a tax amendment online $131,000 if you expatriated or terminated residency in 2006. Filing a tax amendment online $136,000 if you expatriated or terminated residency in 2007. Filing a tax amendment online $139,000 if you expatriated or terminated residency in 2008. Filing a tax amendment online Your net worth is $2 million or more on the date of your expatriation or termination of residency. Filing a tax amendment online You fail to certify on Form 8854 that you have complied with all U. Filing a tax amendment online S. Filing a tax amendment online federal tax obligations for the 5 tax years preceding the date of your expatriation or termination of residency. Filing a tax amendment online Exception for dual-citizens and certain minors. Filing a tax amendment online   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) earlier. Filing a tax amendment online However, they still must provide the certification required in (3). Filing a tax amendment online Certain dual-citizens. Filing a tax amendment online   You may qualify for the exception described above if all of the following apply. Filing a tax amendment online You became at birth a U. Filing a tax amendment online S. Filing a tax amendment online citizen and a citizen of another country and you continue to be a citizen of that other country. Filing a tax amendment online You were never a resident alien of the United States (as defined in chapter 1). Filing a tax amendment online You never held a U. Filing a tax amendment online S. Filing a tax amendment online passport. Filing a tax amendment online You were present in the United States for no more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your loss of U. Filing a tax amendment online S. Filing a tax amendment online citizenship. Filing a tax amendment online Certain minors. Filing a tax amendment online   You may qualify for the exception described above if you meet all of the following requirements. Filing a tax amendment online You became a U. Filing a tax amendment online S. Filing a tax amendment online citizen at birth. Filing a tax amendment online Neither of your parents was a U. Filing a tax amendment online S. Filing a tax amendment online citizen at the time of your birth. Filing a tax amendment online You expatriated before you were 18½. Filing a tax amendment online You were present in the United States for not more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your expatriation. Filing a tax amendment online Tax consequences of presence in the United States. Filing a tax amendment online   The following rules apply if you do not meet the exception above for dual-citizens and certain minors and the expatriation rules would otherwise apply to you. Filing a tax amendment online   The expatriation tax does not apply to any tax year during the 10-year period if you are physically present in the United States for more than 30 days during the calendar year ending in that year. Filing a tax amendment online Instead, you are treated as a U. Filing a tax amendment online S. Filing a tax amendment online citizen or resident and taxed on your worldwide income for that tax year. Filing a tax amendment online You must file Form 1040, 1040A, or 1040EZ and figure your tax as prescribed in the instructions for those forms. Filing a tax amendment online   When counting the number of days of presence during a calendar year, count any day you were physically present in the United States at any time during the day. Filing a tax amendment online However, do not count any days (up to a limit of 30 days) on which you performed personal services in the United States for an employer who is not related to you if either of the following apply. Filing a tax amendment online You have ties with other countries. Filing a tax amendment online You have ties with other countries if: You became (within a reasonable period after your expatriation or termination of residency) a citizen or resident of the country in which you, your spouse, or either of your parents were born, and You became fully liable for income tax in that country. Filing a tax amendment online You were physically present in the United States for 30 days or less during each year in the 10-year period ending on the date of expatriation or termination of residency. Filing a tax amendment online Do not count any day you were an exempt individual or were unable to leave the United States because of a medical condition that arose while you were in the United States. Filing a tax amendment online See Exempt individual and Medical condition in chapter 1 under Substantial Presence Test, but disregard the information about Form 8843. Filing a tax amendment online Related employer. Filing a tax amendment online   If your employer in the United States is any of the following, then your employer is related to you. Filing a tax amendment online You must count any days you performed services in the United States for that employer as days of presence in the United States. Filing a tax amendment online Members of your family. Filing a tax amendment online This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. Filing a tax amendment online ), and lineal descendants (children, grandchildren, etc. Filing a tax amendment online ). Filing a tax amendment online A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. Filing a tax amendment online A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. Filing a tax amendment online (See Publication 550, chapter 4, Constructive ownership of stock, for how to determine whether you directly or indirectly own outstanding stock. Filing a tax amendment online ) A tax-exempt charitable or educational organization that is directly or indirectly controlled, in any manner or by any method, by you or by a member of your family, whether or not this control is legally enforceable. Filing a tax amendment online Date of tax expatriation. Filing a tax amendment online   For purposes of U. Filing a tax amendment online S. Filing a tax amendment online tax rules, the date of your expatriation or termination of residency is the later of the dates on which you perform the following actions. Filing a tax amendment online You notify either the Department of State or the Department of Homeland Security (whichever is appropriate) of your expatriating act or termination of residency. Filing a tax amendment online You file Form 8854 in accordance with the form instructions. Filing a tax amendment online Annual return. Filing a tax amendment online   If the expatriation tax applies to you, you must file Form 8854 each year during the 10-year period following the date of expatriation. Filing a tax amendment online You must file this form even if you owe no U. Filing a tax amendment online S. Filing a tax amendment online tax. Filing a tax amendment online Penalty. Filing a tax amendment online   If you fail to file Form 8854 for any tax year, fail to include all information required to be shown on the form, or include incorrect information, you may have to pay a penalty of $10,000. Filing a tax amendment online You will not have to pay a penalty if you show that the failure is due to reasonable cause and not to willful neglect. Filing a tax amendment online How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) If the expatriation tax applies to you, you are generally subject to tax on your U. Filing a tax amendment online S. Filing a tax amendment online source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. Filing a tax amendment online S. Filing a tax amendment online trade or business. Filing a tax amendment online For this purpose, U. Filing a tax amendment online S. Filing a tax amendment online source gross income (defined in chapter 2) includes gains from the sale or exchange of: Property (other than stock or debt obligations) located in the United States, Stock issued by a U. Filing a tax amendment online S. Filing a tax amendment online domestic corporation, and Debt obligations of U. Filing a tax amendment online S. Filing a tax amendment online persons or of the United States, a state or political subdivision thereof, or the District of Columbia. Filing a tax amendment online U. Filing a tax amendment online S. Filing a tax amendment online source income also includes any income or gain derived from stock in certain controlled foreign corporations if you owned, or were considered to own, at any time during the 2-year period ending on the date of expatriation, more than 50% of: The total combined voting power of all classes of that corporation's stock, or The total value of the stock. Filing a tax amendment online The income or gain is considered U. Filing a tax amendment online S. Filing a tax amendment online source income only to the extent of your share of earnings and profits earned or accumulated before the date of expatriation and during the periods you met the ownership requirements discussed above. Filing a tax amendment online Any exchange of property is treated as a sale of the property at its fair market value on the date of the exchange and any gain is treated as U. Filing a tax amendment online S. Filing a tax amendment online source gross income in the tax year of the exchange unless you enter into a gain recognition agreement under Notice 97-19. Filing a tax amendment online Other information. Filing a tax amendment online   For more information on the expatriation tax provisions, including exceptions to the tax and special U. Filing a tax amendment online S. Filing a tax amendment online source rules, see section 877 of the Internal Revenue Code. Filing a tax amendment online Expatriation Tax Return If you expatriated or terminated your U. Filing a tax amendment online S. Filing a tax amendment online residency, or you are subject to the expatriation tax, you must file Form 8854, Initial and Annual Expatriation Statement. Filing a tax amendment online Attach it to Form 1040NR if you are required to file that form. Filing a tax amendment online If you are present in the United States following your expatriation and are subject to tax as a U. Filing a tax amendment online S. Filing a tax amendment online citizen or resident, file Form 8854 with Form 1040. Filing a tax amendment online Expatriation After June 16, 2008 If you expatriated after June 16, 2008, the expatriation rules apply to you if you meet any of the following conditions. Filing a tax amendment online Your average annual net income tax for the 5 years ending before the date of expatriation or termination of residency is more than: $139,000 if you expatriated or terminated residency in 2008. Filing a tax amendment online $145,000 if you expatriated or terminated residency in 2009 or 2010. Filing a tax amendment online $147,000 if you expatriated or terminated residency in 2011. Filing a tax amendment online $151,000 if you expatriated or terminated residency in 2012. Filing a tax amendment online $155,000 if you expatriated or terminated residency in 2013. Filing a tax amendment online Your net worth is $2 million or more on the date of your expatriation or termination of residency. Filing a tax amendment online You fail to certify on Form 8854 that you have complied with all U. Filing a tax amendment online S. Filing a tax amendment online federal tax obligations for the 5 years preceding the date of your expatriation or termination of residency. Filing a tax amendment online Exception for dual-citizens and certain minors. Filing a tax amendment online   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) above. Filing a tax amendment online However, they still must provide the certification required in (3) above. Filing a tax amendment online Certain dual-citizens. Filing a tax amendment online   You may qualify for the exception described above if both of the following apply. Filing a tax amendment online You became at birth a U. Filing a tax amendment online S. Filing a tax amendment online citizen and a citizen of another country and you continue to be a citizen of, and are taxed as a resident of, that other country. Filing a tax amendment online You have been a resident of the United States for not more than 10 years during the 15-year tax period ending with the tax year during which the expatriation occurs. Filing a tax amendment online For the purpose of determining U. Filing a tax amendment online S. Filing a tax amendment online residency, use the substantial presence test described in chapter 1. Filing a tax amendment online Certain minors. Filing a tax amendment online   You may qualify for the exception described earlier if you meet both of the following requirements. Filing a tax amendment online You expatriated before you were 18½. Filing a tax amendment online You have been a resident of the United States for not more than 10 tax years before the expatriation occurs. Filing a tax amendment online For the purpose of determining U. Filing a tax amendment online S. Filing a tax amendment online residency, use the substantial presence test described in chapter 1. Filing a tax amendment online Expatriation date. Filing a tax amendment online   Your expatriation date is the date you relinquish U. Filing a tax amendment online S. Filing a tax amendment online citizenship (in the case of a former citizen) or terminate your long-term residency (in the case of a former U. Filing a tax amendment online S. Filing a tax amendment online resident). Filing a tax amendment online Former U. Filing a tax amendment online S. Filing a tax amendment online citizen. Filing a tax amendment online   You are considered to have relinquished your U. Filing a tax amendment online S. Filing a tax amendment online citizenship on the earliest of the following dates. Filing a tax amendment online The date you renounced U. Filing a tax amendment online S. Filing a tax amendment online citizenship before a diplomatic or consular officer of the United States (provided that the voluntary renouncement was later confirmed by the issuance of a certificate of loss of nationality). Filing a tax amendment online The date you furnished to the State Department a signed statement of voluntary relinquishment of U. Filing a tax amendment online S. Filing a tax amendment online nationality confirming the performance of an expatriating act (provided that the voluntary relinquishment was later confirmed by the issuance of a certificate of loss of nationality). Filing a tax amendment online The date the State Department issued a certificate of loss of nationality. Filing a tax amendment online The date that a U. Filing a tax amendment online S. Filing a tax amendment online court canceled your certificate of naturalization. Filing a tax amendment online Former long-term resident. Filing a tax amendment online   You are considered to have terminated your long-term residency on the earliest of the following dates. Filing a tax amendment online The date you voluntarily relinquished your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U. Filing a tax amendment online S. Filing a tax amendment online consular or immigration officer, and the Department of Homeland Security determined that you have, in fact, abandoned your lawful permanent resident status. Filing a tax amendment online The date you became subject to a final administrative order for your removal from the United States under the Immigration and Nationality Act and you actually left the United States as a result of that order. Filing a tax amendment online If you were a dual resident of the United States and a country with which the United States has an income tax treaty, the date you began to be treated as a resident of that country and you determined that, for purposes of the treaty, you are a resident of the treaty country and notify the IRS of that treatment on Forms 8833 and 8854. Filing a tax amendment online See Effect of Tax Treaties in chapter 1 for more information about dual residents. Filing a tax amendment online How To Figure the Expatriation Tax (If You Expatriate After June 16, 2008) In the year you expatriate, you are subject to income tax on the net unrealized gain (or loss) in your property as if the property had been sold for its fair market value on the day before your expatriation date (“mark-to-market tax”). Filing a tax amendment online This applies to most types of property interests you held on the date of relinquishment of citizenship or termination of residency. Filing a tax amendment online But see Exceptions , later. Filing a tax amendment online Gains arising from deemed sales must be taken into account for the tax year of the deemed sale without regard to other U. Filing a tax amendment online S. Filing a tax amendment online internal revenue laws. Filing a tax amendment online Losses from deemed sales must be taken into account to the extent otherwise provided under U. Filing a tax amendment online S. Filing a tax amendment online internal revenue laws. Filing a tax amendment online However, Internal Revenue Code section 1091 (relating to the disallowance of losses on wash sales of stock and securities) does not apply. Filing a tax amendment online The net gain that you otherwise must include in your income is reduced (but not below zero) by: $600,000 if you expatriated or terminated residency before January 1, 2009. Filing a tax amendment online $626,000 if you expatriated or terminated residency in 2009. Filing a tax amendment online $627,000 if you expatriated or terminated residency in 2010. Filing a tax amendment online $636,000 if you expatriated or terminated residency in 2011. Filing a tax amendment online $651,000 if you expatriated or terminated residency in 2012. Filing a tax amendment online $668,000 if you expatriated or terminated residency in 2013. Filing a tax amendment online Exceptions. Filing a tax amendment online   The mark-to-market tax does not apply to the following. Filing a tax amendment online Eligible deferred compensation items. Filing a tax amendment online Ineligible deferred compensation items. Filing a tax amendment online Interests in nongrantor trusts. Filing a tax amendment online Specified tax deferred accounts. Filing a tax amendment online Instead, items (1) and (3) may be subject to withholding at source. Filing a tax amendment online In the case of item (2), you are treated as receiving the present value of your accrued benefit as of the day before the expatriation date. Filing a tax amendment online In the case of item (4), you are treated as receiving a distribution of your entire interest in the account on the day before your expatriation date. Filing a tax amendment online See paragraphs (d), (e), and (f) of section 877A for more information. Filing a tax amendment online Expatriation Tax Return If you expatriated or terminated your U. Filing a tax amendment online S. Filing a tax amendment online residency, or you are subject to the expatriation rules (as discussed earlier in the first paragraph under Expatriation After June 16, 2008), you must file Form 8854. Filing a tax amendment online Attach it to Form 1040 or Form 1040NR if you are required to file either of those forms. Filing a tax amendment online Deferral of payment of mark-to-market tax. Filing a tax amendment online   You can make an irrevocable election to defer payment of the mark-to-market tax imposed on the deemed sale of property. Filing a tax amendment online If you make this election, the following rules apply. Filing a tax amendment online You can make the election on a property-by-property basis. Filing a tax amendment online The deferred tax attributable to a particular property is due on the return for the tax year in which you dispose of the property. Filing a tax amendment online Interest is charged for the period the tax is deferred. Filing a tax amendment online The due date for the payment of the deferred tax cannot be extended beyond the earlier of the following dates. Filing a tax amendment online The due date of the return required for the year of death. Filing a tax amendment online The time that the security provided for the property fails to be adequate. Filing a tax amendment online See item (6) below. Filing a tax amendment online You make the election on Form 8854. Filing a tax amendment online You must provide adequate security (such as a bond). Filing a tax amendment online You must make an irrevocable waiver of any right under any treaty of the United States which would preclude assessment or collection of the mark-to-market tax. Filing a tax amendment online   For more information about the deferral of payment, see the Instructions for Form 8854. Filing a tax amendment online Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in Wyoming

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Casper  100 E. B St.
Casper, WY 82601 

Tuesday - 10:45 a.m.-4:30 p.m.
Wednesday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
Thursday - 8:30 a.m.-1:00 p.m.

 

Services Provided

(307) 261-6390 
Cheyenne  5353 Yellowstone Rd.
Cheyenne, WY 82009 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(307) 633-0888 
Sheridan  1949 Sugarland Dr.
Sheridan, WY 82801 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(307) 672-2788 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call 307-633-0800 in the Cheyenne area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
5353 Yellowstone Rd., RM 206A 
MS 6610CHE
Cheyenne, WY 82001

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Filing A Tax Amendment Online

Filing a tax amendment online Publication 972 - Additional Material Prev  Up  Next   Home   More Online Publications