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Filing An Ammended Return

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Filing An Ammended Return

Filing an ammended return Index Symbols 10% owners, Ten-percent owners. Filing an ammended return 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Filing an ammended return A Acceptance agent, Unexpected payment. Filing an ammended return Accounts, offshore, Offshore accounts. Filing an ammended return Alien Illegal, Illegal aliens. Filing an ammended return Nonresident, Nonresident alien. Filing an ammended return Resident, Resident alien. Filing an ammended return Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Filing an ammended return Allocation information, Failure to provide allocation information. Filing an ammended return American Samoa, U. Filing an ammended return S. Filing an ammended return Virgin Islands and American Samoa corporations. Filing an ammended return Amount to withhold, Determination of amount to withhold. Filing an ammended return Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Filing an ammended return Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Filing an ammended return Banks, interest received by, Banks. Filing an ammended return Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Filing an ammended return Branch profits tax, Corporation subject to branch profits tax. Filing an ammended return C Canada, Exception 3. Filing an ammended return , Deposit interest paid to nonresident alien individuals in 2012. Filing an ammended return , Deposit interest paid to certain nonresident alien individuals in 2013. Filing an ammended return Capital gains, Capital gains (Income Code 9). Filing an ammended return Central withholding agreements, Income Code 43. Filing an ammended return Consent dividends, Consent dividends. Filing an ammended return , Consent dividends. Filing an ammended return Contingent interest, Contingent interest. Filing an ammended return Controlled foreign corporations, interest paid to, Controlled foreign corporations. Filing an ammended return Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Filing an ammended return Covenant not to compete, Covenant not to compete. Filing an ammended return Crew members, Crew members. Filing an ammended return D Dependent personal services, Pay for dependent personal services (Income Code 17). Filing an ammended return Allowance for personal exemptions, Withholding exemptions. Filing an ammended return Defined, Pay for dependent personal services (Income Code 17). Filing an ammended return Exempt from withholding, Graduated rates. Filing an ammended return Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Filing an ammended return Disregarded entities, Disregarded entities. Filing an ammended return Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Filing an ammended return Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Filing an ammended return Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Filing an ammended return In general, Dividends Documentary evidence, Documentary evidence. Filing an ammended return , Documentary Evidence, Documentary evidence. Filing an ammended return Documentation From foreign beneficial owners and U. Filing an ammended return S. Filing an ammended return payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Filing an ammended return E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Filing an ammended return Electronic deposit rules, Electronic deposit requirement. Filing an ammended return Employees, Employees. Filing an ammended return , Employee. Filing an ammended return Employer, Employer. Filing an ammended return F Federal unemployment tax, Federal unemployment tax (FUTA). Filing an ammended return Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Filing an ammended return Financial institutions, Branches of financial institutions. Filing an ammended return FIRPTA withholding, U. Filing an ammended return S. Filing an ammended return real property interest. Filing an ammended return , U. Filing an ammended return S. Filing an ammended return Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Filing an ammended return Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Filing an ammended return 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Filing an ammended return S. Filing an ammended return branches of foreign banks and foreign insurance companies. Filing an ammended return , Income paid to U. Filing an ammended return S. Filing an ammended return branch of foreign bank or insurance company. Filing an ammended return Charitable organizations, Other foreign organizations, associations, and charitable institutions. Filing an ammended return Corporations, Foreign corporations. Filing an ammended return Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Filing an ammended return S. Filing an ammended return branches of foreign banks and foreign insurance companies. Filing an ammended return , Income paid to U. Filing an ammended return S. Filing an ammended return branch of foreign bank or insurance company. Filing an ammended return Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Filing an ammended return Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Filing an ammended return Person, Foreign Persons Private foundation, Foreign private foundations. Filing an ammended return , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Filing an ammended return Trusts, Foreign simple and grantor trust. Filing an ammended return Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Filing an ammended return , Responsibilities of WT. Filing an ammended return , Form 1042. Filing an ammended return 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Filing an ammended return , Form 1042-S reporting. Filing an ammended return , Form 1042 filing. Filing an ammended return , Form 1042-S. Filing an ammended return 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Filing an ammended return 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Filing an ammended return 4419, Electronic reporting. Filing an ammended return 7004, Extension to file Form 1042. Filing an ammended return 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Filing an ammended return 8288, Reporting and Paying the Tax, Form 8288, U. Filing an ammended return S. Filing an ammended return Withholding Tax Return for Dispositions by Foreign Persons of U. Filing an ammended return S. Filing an ammended return Real Property Interests. Filing an ammended return 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Filing an ammended return S. Filing an ammended return Real Property Interests. Filing an ammended return 8288-B, Categories (1), (2), and (3). Filing an ammended return 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Filing an ammended return 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Filing an ammended return 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Filing an ammended return 8833, Claiming treaty benefits. Filing an ammended return 940, Federal unemployment tax (FUTA). Filing an ammended return 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Filing an ammended return 972, Consent dividends. Filing an ammended return SS-4, U. Filing an ammended return S. Filing an ammended return Taxpayer Identification Numbers SS-5, U. Filing an ammended return S. Filing an ammended return Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Filing an ammended return , Form W-2. Filing an ammended return W-4, Alternate withholding procedure. Filing an ammended return , Form W-4, Employee's Withholding Allowance Certificate. Filing an ammended return , Withholding exemptions. Filing an ammended return , Special instructions for Form W-4. Filing an ammended return W-7, U. Filing an ammended return S. Filing an ammended return Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Filing an ammended return W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Filing an ammended return W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Filing an ammended return S. Filing an ammended return Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Filing an ammended return G Gambling winnings, Gambling winnings (Income Code 28). Filing an ammended return Graduated rates, Graduated rates. Filing an ammended return Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Filing an ammended return Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Filing an ammended return Guam, Guam or Northern Mariana Islands corporations. Filing an ammended return H Help (see Tax help) I Identification number, taxpayer, U. Filing an ammended return S. Filing an ammended return Taxpayer Identification Numbers, Identification numbers. Filing an ammended return Illegal aliens, Illegal aliens. Filing an ammended return Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Filing an ammended return Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Filing an ammended return Source of, Source of Income Transportation, Transportation income. Filing an ammended return Income code 01, Interest paid by U. Filing an ammended return S. Filing an ammended return obligors—general (Income Code 1). Filing an ammended return 02, Interest on real property mortgages (Income Code 2). Filing an ammended return 03, Interest paid to controlling foreign corporations (Income Code 3). Filing an ammended return 04, Interest paid by foreign corporations (Income Code 4). Filing an ammended return 06, Dividends paid by U. Filing an ammended return S. Filing an ammended return corporations — general (Income Code 6). Filing an ammended return 07, Dividends qualifying for direct dividend rate (Income Code 7). Filing an ammended return 08, Dividends paid by foreign corporations (Income Code 8). Filing an ammended return 09, Capital gains (Income Code 9). Filing an ammended return 10, Industrial royalties (Income Code 10). Filing an ammended return 11, Motion picture or television copyright royalties (Income Code 11). Filing an ammended return 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Filing an ammended return 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Filing an ammended return 17, Pay for dependent personal services (Income Code 17). Filing an ammended return 18, Pay for teaching (Income Code 18). Filing an ammended return 19, Pay during studying and training (Income Code 19). Filing an ammended return 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Filing an ammended return 29, Interest on deposits (Income Code 29). Filing an ammended return 30, Original issue discount (Income Code 30). Filing an ammended return 50, Other income (Income Code 50). Filing an ammended return Independent personal services Defined, Pay for independent personal services (Income Code 16). Filing an ammended return Exempt from withholding, Pay for independent personal services (Income Code 16). Filing an ammended return , 30% rate. Filing an ammended return India, Students and business apprentices from India. Filing an ammended return Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Filing an ammended return , Installment payments. Filing an ammended return Insurance proceeds, Insurance proceeds. Filing an ammended return Interest Contingent, Contingent interest. Filing an ammended return Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Filing an ammended return Deposits, Interest on deposits (Income Code 29). Filing an ammended return Foreign business arrangements, Interest from foreign business arrangements. Filing an ammended return Foreign corporations, Interest paid by foreign corporations (Income Code 4). Filing an ammended return Income, Interest Portfolio, Portfolio interest. Filing an ammended return , Interest that does not qualify as portfolio interest. Filing an ammended return Real property mortgages, Interest on real property mortgages (Income Code 2). Filing an ammended return Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Filing an ammended return Qualified, Qualified intermediary. Filing an ammended return , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Filing an ammended return S. Filing an ammended return Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Filing an ammended return M Magnetic media reporting, Electronic reporting. Filing an ammended return Marketable securities, Marketable securities. Filing an ammended return Mexico, Exception 3. Filing an ammended return Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Filing an ammended return N Non-registered obligations, Obligations not in registered form. Filing an ammended return Nonqualified intermediary, Nonqualified intermediary. Filing an ammended return , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Filing an ammended return Married to U. Filing an ammended return S. Filing an ammended return citizen or resident, Married to U. Filing an ammended return S. Filing an ammended return citizen or resident alien. Filing an ammended return Nonwage pay, Pay that is not wages. Filing an ammended return Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Filing an ammended return Notional principal contract income, Notional principal contract income. Filing an ammended return NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Filing an ammended return Obligations: Not in registered form, Obligations not in registered form. Filing an ammended return Offshore accounts, Offshore accounts. Filing an ammended return Original issue discount, Original issue discount (Income Code 30). Filing an ammended return Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Filing an ammended return Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Filing an ammended return Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Filing an ammended return , Smaller partnerships and trusts. Filing an ammended return , Smaller partnerships and trusts. Filing an ammended return Withholding foreign, Withholding foreign partnership and foreign trust. Filing an ammended return , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Filing an ammended return Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Filing an ammended return Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Filing an ammended return Studying, Pay during studying and training (Income Code 19). Filing an ammended return Teaching, Pay for teaching (Income Code 18). Filing an ammended return Training, Pay during studying and training (Income Code 19). Filing an ammended return Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Filing an ammended return Form 1042, Penalties Form 8804, Penalties. Filing an ammended return Form 8805, Penalties. Filing an ammended return Magnetic media, Failure to file electronically. Filing an ammended return Trust fund recovery, Trust fund recovery penalty. Filing an ammended return Pensions, Pension payments. Filing an ammended return , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Filing an ammended return Per diem, Per diem paid by the U. Filing an ammended return S. Filing an ammended return Government. Filing an ammended return Personal service income, Personal service income. Filing an ammended return Pooled withholding information, Pooled withholding information. Filing an ammended return Portfolio interest, Portfolio interest. Filing an ammended return , Interest that does not qualify as portfolio interest. Filing an ammended return Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Filing an ammended return Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Filing an ammended return S. Filing an ammended return possession. Filing an ammended return , Exception 4. Filing an ammended return Q QI withholding agreement, QI withholding agreement. Filing an ammended return Qualified intermediary, Qualified intermediary. Filing an ammended return , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Filing an ammended return Dividends paid by, Dividends paid by U. Filing an ammended return S. Filing an ammended return corporations — general (Income Code 6). Filing an ammended return R Racing purses, Racing purses. Filing an ammended return Real property interest Disposition of, U. Filing an ammended return S. Filing an ammended return Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Filing an ammended return Registered obligations, Obligations in registered form. Filing an ammended return Researchers, Tax treaties. Filing an ammended return Resident alien defined, Resident alien. Filing an ammended return Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Filing an ammended return S. Filing an ammended return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Filing an ammended return S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Filing an ammended return Scholarship, Scholarships, fellowships, and grants. Filing an ammended return , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Filing an ammended return , Income from securities. Filing an ammended return Services performed outside the U. Filing an ammended return S. Filing an ammended return , Services performed outside the United States. Filing an ammended return Short-term obligation, Short-term obligations. Filing an ammended return Social security, Social security and Medicare tax. Filing an ammended return Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Filing an ammended return T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Filing an ammended return Dependent personal services, Tax treaties. Filing an ammended return Entertainers and athletes, Tax treaties. Filing an ammended return Gains, Tax treaties. Filing an ammended return Gambling winnings, Tax treaties. Filing an ammended return Independent personal services, Tax treaties. Filing an ammended return Student, Tax treaties. Filing an ammended return Students and trainees, Tax treaties. Filing an ammended return Tables, Tax Treaty Tables Teaching, Tax treaties. Filing an ammended return Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Filing an ammended return Taxpayer identification number (TIN), U. Filing an ammended return S. Filing an ammended return Taxpayer Identification Numbers, Identification numbers. Filing an ammended return Exceptions, Exceptions to TIN requirement. Filing an ammended return Teachers, Pay for teaching (Income Code 18). Filing an ammended return Ten-percent owners, Ten-percent owners. Filing an ammended return Territorial limits, Territorial limits. Filing an ammended return Totalization agreements, Social security and Medicare tax. Filing an ammended return Transportation income, Transportation income. Filing an ammended return Travel expenses, Travel expenses. Filing an ammended return Trust Territory of the Pacific Islands, Income from U. Filing an ammended return S. Filing an ammended return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Filing an ammended return Trusts Foreign, Foreign simple and grantor trust. Filing an ammended return Smaller, Smaller partnerships and trusts. Filing an ammended return Withholding foreign, Withholding foreign partnership and foreign trust. Filing an ammended return , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Filing an ammended return S. Filing an ammended return agent of foreign person, U. Filing an ammended return S. Filing an ammended return agent of foreign person. Filing an ammended return U. Filing an ammended return S. Filing an ammended return branch Foreign bank, U. Filing an ammended return S. Filing an ammended return branches of foreign banks and foreign insurance companies. Filing an ammended return , Income paid to U. Filing an ammended return S. Filing an ammended return branch of foreign bank or insurance company. Filing an ammended return Foreign insurance company, U. Filing an ammended return S. Filing an ammended return branches of foreign banks and foreign insurance companies. Filing an ammended return , Income paid to U. Filing an ammended return S. Filing an ammended return branch of foreign bank or insurance company. Filing an ammended return Foreign person, U. Filing an ammended return S. Filing an ammended return branches of foreign persons. Filing an ammended return U. Filing an ammended return S. Filing an ammended return national, 30% rate. Filing an ammended return U. Filing an ammended return S. Filing an ammended return real property interest, U. Filing an ammended return S. Filing an ammended return real property interest. Filing an ammended return U. Filing an ammended return S. Filing an ammended return savings bonds, Income from U. Filing an ammended return S. Filing an ammended return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Filing an ammended return U. Filing an ammended return S. Filing an ammended return territorial limits, Territorial limits. Filing an ammended return U. Filing an ammended return S. Filing an ammended return Virgin Islands, U. Filing an ammended return S. Filing an ammended return Virgin Islands and American Samoa corporations. Filing an ammended return Unexpected payment, Unexpected payment. Filing an ammended return W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Filing an ammended return When to withhold, When to withhold. Filing an ammended return Withhold, amount to, Determination of amount to withhold. Filing an ammended return Withhold, when to, When to withhold. Filing an ammended return Withholding Agreements, QI withholding agreement. Filing an ammended return , WP and WT withholding agreements. Filing an ammended return , Withholding agreements. Filing an ammended return , Income Code 43. Filing an ammended return Alternative procedure, Alternative procedure. Filing an ammended return Certificate, Withholding Certificates, Withholding certificate. Filing an ammended return Rate pool, Pooled withholding information. Filing an ammended return Real property, U. Filing an ammended return S. Filing an ammended return Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Filing an ammended return Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Filing an ammended return Exemption, Withholding exemption. Filing an ammended return Final payment exemption, Final payment exemption. Filing an ammended return Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Filing an ammended return Scholarships and fellowship grants, Alternate withholding procedure. Filing an ammended return Students, Tax treaties. Filing an ammended return Withholding agreements, Withholding agreements. Filing an ammended return , Income Code 43. Filing an ammended return Prev  Up     Home   More Online Publications
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Privacy, Governmental Liaison and Disclosure At-a-Glance

Mission
To preserve and enhance public confidence by advocating for the protection and proper use of identity information.

Overview
The security and privacy of taxpayer and employee information is one of the Service's highest priorities. As such, the Office of Privacy, Information Protection and Data Security (PIPDS) was formed in July 2007 to provide a centralized privacy program that combined responsibility for all of the major privacy programs under one office. In June 2011, the Governmental Liaison and Disclosure and Safeguards offices merged with PIPDS to form Privacy, Governmental Liaison and Disclosure.

The PGLD organization promotes public confidence through the protection of the taxpayer's personally identifiable information, such as name and Social Security number, and the prevention of threats and vulnerabilities. The organization also ensures Servicewide integrity by proactively providing leadership, policy guidance, direction and awareness for the Service’s privacy program areas. PGLD is also responsible for protecting information systems used for tax administration from unauthorized access, disruption and modification.

Headquarters
Internal Revenue Service, OS:P
1111 Constitution Avenue NW, IR-7052
Washington, DC 20224

 

Page Last Reviewed or Updated: 25-Oct-2013

The Filing An Ammended Return

Filing an ammended return 1. Filing an ammended return   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Filing an ammended return Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Filing an ammended return S. Filing an ammended return Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Filing an ammended return S. Filing an ammended return Individual Income Tax Return 2350 Application for Extension of Time To File U. Filing an ammended return S. Filing an ammended return Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Filing an ammended return S. Filing an ammended return Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Filing an ammended return Filing Requirements If you are a U. Filing an ammended return S. Filing an ammended return citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Filing an ammended return Your income, filing status, and age generally determine whether you must file an income tax return. Filing an ammended return Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Filing an ammended return Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Filing an ammended return Gross income. Filing an ammended return   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Filing an ammended return   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Filing an ammended return If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Filing an ammended return Self-employed individuals. Filing an ammended return   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Filing an ammended return Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Filing an ammended return 65 or older. Filing an ammended return   You are considered to be age 65 on the day before your 65th birthday. Filing an ammended return For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Filing an ammended return Residents of U. Filing an ammended return S. Filing an ammended return possessions. Filing an ammended return   If you are (or were) a bona fide resident of a U. Filing an ammended return S. Filing an ammended return possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Filing an ammended return S. Filing an ammended return Possession. Filing an ammended return See the instructions for the form for more information. Filing an ammended return When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Filing an ammended return If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Filing an ammended return In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Filing an ammended return When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Filing an ammended return — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Filing an ammended return A tax return delivered by the U. Filing an ammended return S. Filing an ammended return mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Filing an ammended return See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Filing an ammended return Foreign wire transfers. Filing an ammended return   If you have a U. Filing an ammended return S. Filing an ammended return bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Filing an ammended return If you do not have a U. Filing an ammended return S. Filing an ammended return bank account, ask if your financial institution has a U. Filing an ammended return S. Filing an ammended return affiliate that can help you make same-day wire transfers. Filing an ammended return   For more information, visit www. Filing an ammended return eftps. Filing an ammended return gov. Filing an ammended return Extensions You can get an extension of time to file your return. Filing an ammended return In some circumstances, you also can get an extension of time to file and pay any tax due. Filing an ammended return However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Filing an ammended return This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Filing an ammended return If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Filing an ammended return Automatic 2-month extension. Filing an ammended return   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Filing an ammended return S. Filing an ammended return citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Filing an ammended return   If you use a calendar year, the regular due date of your return is April 15. Filing an ammended return Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Filing an ammended return Married taxpayers. Filing an ammended return   If you file a joint return, either you or your spouse can qualify for the automatic extension. Filing an ammended return If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Filing an ammended return How to get the extension. Filing an ammended return   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Filing an ammended return Automatic 6-month extension. Filing an ammended return   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Filing an ammended return To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Filing an ammended return For more information about filing electronically, see E-file options , later. Filing an ammended return   The form must show your properly estimated tax liability based on the information available to you. Filing an ammended return    You may not be eligible. Filing an ammended return You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Filing an ammended return E-file options. Filing an ammended return    You can use e-file to get an extension of time to file. Filing an ammended return You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Filing an ammended return   First, complete Form 4868 to use as a worksheet. Filing an ammended return If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Filing an ammended return    Then, do one of the following. Filing an ammended return E-file Form 4868. Filing an ammended return You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Filing an ammended return You will need to provide certain information from your tax return for 2012. Filing an ammended return If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Filing an ammended return If you e-file Form 4868, do not also send a paper Form 4868. Filing an ammended return E-file and pay by credit or debit card. Filing an ammended return You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Filing an ammended return You can do this by phone or over the Internet. Filing an ammended return If you do this, you do not file Form 4868. Filing an ammended return For more information, see the instructions for your tax return. Filing an ammended return When to file. Filing an ammended return   Generally, you must request the 6-month extension by the regular due date of your return. Filing an ammended return Previous 2-month extension. Filing an ammended return   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Filing an ammended return The 2-month period and the 6-month period start at the same time. Filing an ammended return You have to request the additional 4 months by the new due date allowed by the 2-month extension. Filing an ammended return   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Filing an ammended return You must make an accurate estimate of your tax based on the information available to you. Filing an ammended return If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Filing an ammended return You will owe interest on the unpaid amount from the original due date of the return. Filing an ammended return   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Filing an ammended return Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Filing an ammended return In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Filing an ammended return Additional extension of time for taxpayers out of the country. Filing an ammended return   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Filing an ammended return   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Filing an ammended return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Filing an ammended return   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Filing an ammended return Extension of time to meet tests. Filing an ammended return   You generally cannot get an extension of more than 6 months. Filing an ammended return However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Filing an ammended return   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Filing an ammended return The tests, the exclusions, and the deduction are explained in chapter 4. Filing an ammended return   You should request an extension if all three of the following apply. Filing an ammended return You are a U. Filing an ammended return S. Filing an ammended return citizen or resident alien. Filing an ammended return You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Filing an ammended return Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Filing an ammended return   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Filing an ammended return However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Filing an ammended return How to get an extension. Filing an ammended return   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Filing an ammended return Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Filing an ammended return What if tests are not met. Filing an ammended return   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Filing an ammended return    You should make any request for an extension early, so that if it is denied you still can file your return on time. Filing an ammended return Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Filing an ammended return Return filed before test is met. Filing an ammended return   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Filing an ammended return S. Filing an ammended return and foreign sources and pay the tax on that income. Filing an ammended return If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Filing an ammended return Foreign Currency You must express the amounts you report on your U. Filing an ammended return S. Filing an ammended return tax return in U. Filing an ammended return S. Filing an ammended return dollars. Filing an ammended return If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Filing an ammended return S. Filing an ammended return dollars. Filing an ammended return How you do this depends on your functional currency. Filing an ammended return Your functional currency generally is the U. Filing an ammended return S. Filing an ammended return dollar unless you are required to use the currency of a foreign country. Filing an ammended return You must make all federal income tax determinations in your functional currency. Filing an ammended return The U. Filing an ammended return S. Filing an ammended return dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Filing an ammended return A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Filing an ammended return Even if you have a QBU, your functional currency is the dollar if any of the following apply. Filing an ammended return You conduct the business in U. Filing an ammended return S. Filing an ammended return dollars. Filing an ammended return The principal place of business is located in the United States. Filing an ammended return You choose to or are required to use the U. Filing an ammended return S. Filing an ammended return dollar as your functional currency. Filing an ammended return The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Filing an ammended return Make all income tax determinations in your functional currency. Filing an ammended return If your functional currency is the U. Filing an ammended return S. Filing an ammended return dollar, you must immediately translate into U. Filing an ammended return S. Filing an ammended return dollars all items of income, expense, etc. Filing an ammended return (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Filing an ammended return Use the exchange rate prevailing when you receive, pay, or accrue the item. Filing an ammended return If there is more than one exchange rate, use the one that most properly reflects your income. Filing an ammended return You can generally get exchange rates from banks and U. Filing an ammended return S. Filing an ammended return Embassies. Filing an ammended return If your functional currency is not the U. Filing an ammended return S. Filing an ammended return dollar, make all income tax determinations in your functional currency. Filing an ammended return At the end of the year, translate the results, such as income or loss, into U. Filing an ammended return S. Filing an ammended return dollars to report on your income tax return. Filing an ammended return Blocked Income You generally must report your foreign income in terms of U. Filing an ammended return S. Filing an ammended return dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Filing an ammended return S. Filing an ammended return dollars. Filing an ammended return If, because of restrictions in a foreign country, your income is not readily convertible into U. Filing an ammended return S. Filing an ammended return dollars or into other money or property that is readily convertible into U. Filing an ammended return S. Filing an ammended return dollars, your income is “blocked” or “deferrable” income. Filing an ammended return You can report this income in one of two ways: Report the income and pay your federal income tax with U. Filing an ammended return S. Filing an ammended return dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Filing an ammended return If you choose to postpone the reporting of the income, you must file an information return with your tax return. Filing an ammended return For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Filing an ammended return Rul. Filing an ammended return 74-351. Filing an ammended return ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Filing an ammended return You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Filing an ammended return You must report your income on your information return using the foreign currency in which you received that income. Filing an ammended return If you have blocked income from more than one foreign country, include a separate information return for each country. Filing an ammended return Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Filing an ammended return S. Filing an ammended return dollars or into other money or property that is convertible into U. Filing an ammended return S. Filing an ammended return currency. Filing an ammended return Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Filing an ammended return If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Filing an ammended return If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Filing an ammended return If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Filing an ammended return To apply for permission, file Form 3115, Application for Change in Accounting Method. Filing an ammended return You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Filing an ammended return See the instructions for Form 3115 for information on changing your accounting method. Filing an ammended return Fulbright Grant All income must be reported in U. Filing an ammended return S. Filing an ammended return dollars. Filing an ammended return In most cases, the tax also must be paid in U. Filing an ammended return S. Filing an ammended return dollars. Filing an ammended return If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Filing an ammended return S. Filing an ammended return tax that is based on the blocked income. Filing an ammended return Paying U. Filing an ammended return S. Filing an ammended return tax in foreign currency. Filing an ammended return   To qualify for this method of payment, you must prepare a statement that shows the following information. Filing an ammended return You were a Fulbright grantee and were paid in nonconvertible foreign currency. Filing an ammended return The total grant you received during the year and the amount you received in nonconvertible foreign currency. Filing an ammended return At least 70% of the grant was paid in nonconvertible foreign currency. Filing an ammended return The statement must be certified by the U. Filing an ammended return S. Filing an ammended return educational foundation or commission paying the grant or other person having control of grant payments to you. Filing an ammended return   You should prepare at least two copies of this statement. Filing an ammended return Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Filing an ammended return Figuring actual tax. Filing an ammended return   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Filing an ammended return If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Filing an ammended return   Adjusted gross income that is blocked income × Total U. Filing an ammended return S. Filing an ammended return tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Filing an ammended return A copy of the certified statement discussed earlier. Filing an ammended return A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Filing an ammended return S. Filing an ammended return dollars. Filing an ammended return The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Filing an ammended return Figuring estimated tax on nonconvertible foreign currency. Filing an ammended return   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Filing an ammended return   Adjusted gross income that is blocked income × Total estimated U. Filing an ammended return S. Filing an ammended return tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Filing an ammended return Deposit of foreign currency with disbursing officer. Filing an ammended return   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Filing an ammended return Estimated tax installments. Filing an ammended return   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Filing an ammended return See Estimated Tax , later. Filing an ammended return Deposit receipt. Filing an ammended return   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Filing an ammended return The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Filing an ammended return S. Filing an ammended return dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Filing an ammended return Keep the copy for your records. Filing an ammended return Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Filing an ammended return IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Filing an ammended return IRS computers quickly and automatically check for errors or other missing information. Filing an ammended return Even returns with a foreign address can be e-filed! How to e-file. Filing an ammended return   There are three ways you can e-file. Filing an ammended return Use your personal computer. Filing an ammended return Use a volunteer. Filing an ammended return Many programs offering free tax help can e-file your return. Filing an ammended return Use a tax professional. Filing an ammended return Most tax professionals can e-file your return. Filing an ammended return These methods are explained in detail in the instructions for your tax return. Filing an ammended return Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Filing an ammended return You claim the foreign earned income exclusion. Filing an ammended return You claim the foreign housing exclusion or deduction. Filing an ammended return You live in a foreign country. Filing an ammended return Instead, use one of the following special addresses. Filing an ammended return If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Filing an ammended return O. Filing an ammended return Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Filing an ammended return However, you should not file with the addresses listed above if you are a bona fide resident of the U. Filing an ammended return S. Filing an ammended return Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Filing an ammended return Resident of U. Filing an ammended return S. Filing an ammended return Virgin Islands (USVI). Filing an ammended return   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Filing an ammended return S. Filing an ammended return return. Filing an ammended return However, you must file a return with the USVI. Filing an ammended return    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Filing an ammended return Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Filing an ammended return   If you are a U. Filing an ammended return S. Filing an ammended return citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Filing an ammended return File the original return with the United States and file a signed copy of the U. Filing an ammended return S. Filing an ammended return return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Filing an ammended return   You must complete Form 8689, Allocation of Individual Income Tax to the U. Filing an ammended return S. Filing an ammended return Virgin Islands, and attach a copy to both your U. Filing an ammended return S. Filing an ammended return return and your USVI return. Filing an ammended return You should file your U. Filing an ammended return S. Filing an ammended return return with the address listed under Where To File. Filing an ammended return   See Publication 570, Tax Guide for Individuals With Income From U. Filing an ammended return S. Filing an ammended return Possessions, for information about filing Virgin Islands returns. Filing an ammended return Resident of Guam. Filing an ammended return   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Filing an ammended return    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Filing an ammended return O. Filing an ammended return Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Filing an ammended return S. Filing an ammended return citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Filing an ammended return Send your return to the address listed under Where To File. Filing an ammended return   See Publication 570 for information about filing Guam returns. Filing an ammended return Resident of the Commonwealth of the Northern Mariana Islands. Filing an ammended return   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Filing an ammended return    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Filing an ammended return O. Filing an ammended return Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Filing an ammended return S. Filing an ammended return citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Filing an ammended return Send your return to the address listed under Where To File. Filing an ammended return   See Publication 570 for information about filing Northern Mariana Islands returns. Filing an ammended return Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Filing an ammended return S. Filing an ammended return citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Filing an ammended return S. Filing an ammended return resident. Filing an ammended return This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Filing an ammended return If you make this choice, the following two rules apply. Filing an ammended return You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Filing an ammended return You must file a joint income tax return for the year you make the choice. Filing an ammended return This means that neither of you can claim under any tax treaty not to be a U. Filing an ammended return S. Filing an ammended return resident for a tax year for which the choice is in effect. Filing an ammended return You can file joint or separate returns in years after the year in which you make the choice. Filing an ammended return Example 1. Filing an ammended return Pat Smith, a U. Filing an ammended return S. Filing an ammended return citizen, is married to Norman, a nonresident alien. Filing an ammended return Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Filing an ammended return Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Filing an ammended return Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Filing an ammended return Example 2. Filing an ammended return When Bob and Sharon Williams got married, both were nonresident aliens. Filing an ammended return In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Filing an ammended return Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Filing an ammended return Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Filing an ammended return Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Filing an ammended return If you do not choose to treat your nonresident alien spouse as a U. Filing an ammended return S. Filing an ammended return resident, you may be able to use head of household filing status. Filing an ammended return To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Filing an ammended return For more information, see Publication 501. Filing an ammended return Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Filing an ammended return S. Filing an ammended return resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Filing an ammended return To get an SSN for a nonresident alien spouse, apply at an office of the U. Filing an ammended return S. Filing an ammended return Social Security Administration (SSA) or U. Filing an ammended return S. Filing an ammended return consulate. Filing an ammended return You must complete Form SS-5, Application for a Social Security Card, available at www. Filing an ammended return socialsecurity. Filing an ammended return gov or by calling 1-800-772-1213. Filing an ammended return You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Filing an ammended return If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Filing an ammended return 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 an ammended return It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Filing an ammended return S. Filing an ammended return citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Filing an ammended return S. Filing an ammended return residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Filing an ammended return (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Filing an ammended return ) You generally make this choice when you file your joint return. Filing an ammended return However, you also can make the choice by filing a joint amended return on Form 1040X. Filing an ammended return Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Filing an ammended return If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Filing an ammended return You generally must file the amended joint return within 3 years from the date you filed your original U. Filing an ammended return S. Filing an ammended return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Filing an ammended return Table 1–1. Filing an ammended return Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Filing an ammended return   • The revocation must be made by the due date for filing the tax return for that tax year. Filing an ammended return   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Filing an ammended return The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Filing an ammended return     • The name and address of any person who is revoking the choice for a deceased spouse. Filing an ammended return     • 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 an ammended return   • 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 the last joint return was filed. Filing an ammended return Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Filing an ammended return   • If the surviving spouse is a U. Filing an ammended return S. Filing an ammended return citizen or resident alien 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 an ammended return   • 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 an ammended return Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Filing an ammended return Inadequate records   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 an ammended return Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Filing an ammended return S. Filing an ammended return citizen or resident alien at any time during the later tax year. Filing an ammended return Example. Filing an ammended return Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Filing an ammended return They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Filing an ammended return On January 10, 2012, Dick became a nonresident alien. Filing an ammended return Judy had remained a nonresident alien. Filing an ammended return Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Filing an ammended return Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Filing an ammended return For 2013, both are treated as nonresident aliens. Filing an ammended return If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Filing an ammended return Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Filing an ammended return If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Filing an ammended return Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Filing an ammended return S. Filing an ammended return citizen or resident abroad as for a taxpayer in the United States. Filing an ammended return For current instructions on making estimated tax payments, see Form 1040-ES. Filing an ammended return If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Filing an ammended return Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Filing an ammended return (The return must cover all 12 months. Filing an ammended return ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Filing an ammended return See Publication 505 for more information. Filing an ammended return The first installment of estimated tax is due on April 15, 2014. Filing an ammended return Foreign earned income exclusion. Filing an ammended return   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Filing an ammended return In addition, you can reduce your income by your estimated foreign housing deduction. Filing an ammended return However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Filing an ammended return If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Filing an ammended return   For more information about figuring your estimated tax, see Publication 505. Filing an ammended return Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Filing an ammended return 1). Filing an ammended return   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Filing an ammended return 1. Filing an ammended return Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Filing an ammended return See the filing instructions at www. Filing an ammended return bsaefiling. Filing an ammended return fincen. Filing an ammended return treas. Filing an ammended return gov/main. Filing an ammended return html. Filing an ammended return   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Filing an ammended return You do not need to file the report if the assets are with a U. Filing an ammended return S. Filing an ammended return military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Filing an ammended return   More information about the filing of Form 114 can be found in the instructions for the form. Filing an ammended return FinCEN Form 105. Filing an ammended return   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Filing an ammended return Certain recipients of currency or monetary instruments also must file Form 105. Filing an ammended return   More information about the filing of Form 105 can be found in the instructions on the back of the form. Filing an ammended return Form 8938. Filing an ammended return   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Filing an ammended return The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Filing an ammended return Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Filing an ammended return S. Filing an ammended return person. Filing an ammended return   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Filing an ammended return   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Filing an ammended return Prev  Up  Next   Home   More Online Publications