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Filing State Income Taxes

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Filing State Income Taxes

Filing state income taxes Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. Filing state income taxes Proc. Filing state income taxes 2013-21 Table of Contents SECTION 1. Filing state income taxes PURPOSE SECTION 2. Filing state income taxes BACKGROUND SECTION 3. Filing state income taxes SCOPE SECTION 4. Filing state income taxes APPLICATION. Filing state income taxes 01 Limitations on Depreciation Deductions for Certain Automobiles. Filing state income taxes . Filing state income taxes 02 Inclusions in Income of Lessees of Passenger Automobiles. Filing state income taxes SECTION 5. Filing state income taxes EFFECTIVE DATE SECTION 6. Filing state income taxes DRAFTING INFORMATION SECTION 1. Filing state income taxes PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. Filing state income taxes The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Filing state income taxes SECTION 2. Filing state income taxes BACKGROUND . Filing state income taxes 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Filing state income taxes For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Filing state income taxes The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Filing state income taxes This change reflects the higher rate of price inflation for trucks and vans since 1988. Filing state income taxes . Filing state income taxes 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. Filing state income taxes L. Filing state income taxes No. Filing state income taxes 112-240, 126 Stat. Filing state income taxes 2313 (Jan. Filing state income taxes 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. Filing state income taxes Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Filing state income taxes . Filing state income taxes 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Filing state income taxes Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Filing state income taxes Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). Filing state income taxes Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Filing state income taxes This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Filing state income taxes . Filing state income taxes 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Filing state income taxes The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Filing state income taxes Under § 1. Filing state income taxes 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Filing state income taxes One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Filing state income taxes Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Filing state income taxes SECTION 3. Filing state income taxes SCOPE . Filing state income taxes 01 The limitations on depreciation deductions in section 4. Filing state income taxes 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. Filing state income taxes . Filing state income taxes 02 The tables in section 4. Filing state income taxes 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. Filing state income taxes Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Filing state income taxes See Rev. Filing state income taxes Proc. Filing state income taxes 2008-22, 2008-1 C. Filing state income taxes B. Filing state income taxes 658, for passenger automobiles first leased during calendar year 2008; Rev. Filing state income taxes Proc. Filing state income taxes 2009-24, 2009-17 I. Filing state income taxes R. Filing state income taxes B. Filing state income taxes 885, for passenger automobiles first leased during calendar year 2009; Rev. Filing state income taxes Proc. Filing state income taxes 2010-18, 2010-09 I. Filing state income taxes R. Filing state income taxes B. Filing state income taxes 427, as amplified and modified by section 4. Filing state income taxes 03 of Rev. Filing state income taxes Proc. Filing state income taxes 2011-21, 2011-12 I. Filing state income taxes R. Filing state income taxes B. Filing state income taxes 560, for passenger automobiles first leased during calendar year 2010; Rev. Filing state income taxes Proc. Filing state income taxes 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. Filing state income taxes Proc. Filing state income taxes 2012-23, 2012-14 I. Filing state income taxes R. Filing state income taxes B. Filing state income taxes 712, for passenger automobiles first leased during calendar year 2012. Filing state income taxes SECTION 4. Filing state income taxes APPLICATION . Filing state income taxes 01 Limitations on Depreciation Deductions for Certain Automobiles. Filing state income taxes (1) Amount of the inflation adjustment. Filing state income taxes (a) Passenger automobiles (other than trucks or vans). Filing state income taxes Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Filing state income taxes Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Filing state income taxes The new car component of the CPI was 115. Filing state income taxes 2 for October 1987 and 143. Filing state income taxes 787 for October 2012. Filing state income taxes The October 2012 index exceeded the October 1987 index by 28. Filing state income taxes 587. Filing state income taxes Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. Filing state income taxes 8 percent (28. Filing state income taxes 587/115. Filing state income taxes 2 x 100%). Filing state income taxes The dollar limitations in § 280F(a) are multiplied by a factor of 0. Filing state income taxes 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. Filing state income taxes This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. Filing state income taxes (b) Trucks and vans. Filing state income taxes To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. Filing state income taxes The new truck component of the CPI was 112. Filing state income taxes 4 for October 1987 and 149. Filing state income taxes 386 for October 2012. Filing state income taxes The October 2012 index exceeded the October 1987 index by 36. Filing state income taxes 986. Filing state income taxes Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. Filing state income taxes 9 percent (36. Filing state income taxes 986/112. Filing state income taxes 4 x 100%). Filing state income taxes The dollar limitations in § 280F(a) are multiplied by a factor of 0. Filing state income taxes 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Filing state income taxes This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. Filing state income taxes (2) Amount of the limitation. Filing state income taxes Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. Filing state income taxes Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. Filing state income taxes Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. Filing state income taxes REV. Filing state income taxes PROC. Filing state income taxes 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Filing state income taxes PROC. Filing state income taxes 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. Filing state income taxes PROC. Filing state income taxes 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Filing state income taxes PROC. Filing state income taxes 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . Filing state income taxes 02 Inclusions in Income of Lessees of Passenger Automobiles. Filing state income taxes A taxpayer must follow the procedures in § 1. Filing state income taxes 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. Filing state income taxes In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Filing state income taxes REV. Filing state income taxes PROC. Filing state income taxes 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. Filing state income taxes PROC. Filing state income taxes 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. Filing state income taxes EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. Filing state income taxes SECTION 6. Filing state income taxes DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Filing state income taxes Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Filing state income taxes For further information regarding this revenue procedure, contact Mr. Filing state income taxes Harvey at (202) 622-4930 (not a toll-free call). Filing state income taxes Prev  Up  Next   Home   More Internal Revenue Bulletins
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Contact My Local Office in Utah

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.  Services may vary from site to site. You can get these services on a walk-in, non-advance appointment basis.

City  Street Address  Days/Hours of Service  Telephone* 
Ogden  324 25th St.
Ogden, UT 84401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(801) 626-0753 
Provo  173 E. 100 North
Provo, UT 84606 

Monday-Friday - 9:00 a.m.-3:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(801) 377-6971 
Salt Lake City  50 S. 200 East
Salt Lake City, UT 84111 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(801) 799-6963 

* 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 (801) 799-6958 in Salt Lake City 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
50 South 200 East, MS 6610SLC
Salt Lake City, UT 84111

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 State Income Taxes

Filing state income taxes 1. Filing state income taxes   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 state income taxes 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 state income taxes S. Filing state income taxes Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Filing state income taxes S. Filing state income taxes Individual Income Tax Return 2350 Application for Extension of Time To File U. Filing state income taxes S. Filing state income taxes Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Filing state income taxes S. Filing state income taxes Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Filing state income taxes Filing Requirements If you are a U. Filing state income taxes S. Filing state income taxes 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 state income taxes Your income, filing status, and age generally determine whether you must file an income tax return. Filing state income taxes 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 state income taxes 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 state income taxes Gross income. Filing state income taxes   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Filing state income taxes   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 state income taxes 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 state income taxes Self-employed individuals. Filing state income taxes   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 state income taxes Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Filing state income taxes 65 or older. Filing state income taxes   You are considered to be age 65 on the day before your 65th birthday. Filing state income taxes For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Filing state income taxes Residents of U. Filing state income taxes S. Filing state income taxes possessions. Filing state income taxes   If you are (or were) a bona fide resident of a U. Filing state income taxes S. Filing state income taxes possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Filing state income taxes S. Filing state income taxes Possession. Filing state income taxes See the instructions for the form for more information. Filing state income taxes 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 state income taxes 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 state income taxes 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 state income taxes When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Filing state income taxes — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Filing state income taxes A tax return delivered by the U. Filing state income taxes S. Filing state income taxes 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 state income taxes See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Filing state income taxes Foreign wire transfers. Filing state income taxes   If you have a U. Filing state income taxes S. Filing state income taxes bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Filing state income taxes If you do not have a U. Filing state income taxes S. Filing state income taxes bank account, ask if your financial institution has a U. Filing state income taxes S. Filing state income taxes affiliate that can help you make same-day wire transfers. Filing state income taxes   For more information, visit www. Filing state income taxes eftps. Filing state income taxes gov. Filing state income taxes Extensions You can get an extension of time to file your return. Filing state income taxes In some circumstances, you also can get an extension of time to file and pay any tax due. Filing state income taxes 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 state income taxes 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 state income taxes If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Filing state income taxes Automatic 2-month extension. Filing state income taxes   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Filing state income taxes S. Filing state income taxes 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 state income taxes   If you use a calendar year, the regular due date of your return is April 15. Filing state income taxes 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 state income taxes Married taxpayers. Filing state income taxes   If you file a joint return, either you or your spouse can qualify for the automatic extension. Filing state income taxes If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Filing state income taxes How to get the extension. Filing state income taxes   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 state income taxes Automatic 6-month extension. Filing state income taxes   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 state income taxes To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Filing state income taxes For more information about filing electronically, see E-file options , later. Filing state income taxes   The form must show your properly estimated tax liability based on the information available to you. Filing state income taxes    You may not be eligible. Filing state income taxes 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 state income taxes E-file options. Filing state income taxes    You can use e-file to get an extension of time to file. Filing state income taxes 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 state income taxes   First, complete Form 4868 to use as a worksheet. Filing state income taxes If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Filing state income taxes    Then, do one of the following. Filing state income taxes E-file Form 4868. Filing state income taxes You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Filing state income taxes You will need to provide certain information from your tax return for 2012. Filing state income taxes If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Filing state income taxes If you e-file Form 4868, do not also send a paper Form 4868. Filing state income taxes E-file and pay by credit or debit card. Filing state income taxes You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Filing state income taxes You can do this by phone or over the Internet. Filing state income taxes If you do this, you do not file Form 4868. Filing state income taxes For more information, see the instructions for your tax return. Filing state income taxes When to file. Filing state income taxes   Generally, you must request the 6-month extension by the regular due date of your return. Filing state income taxes Previous 2-month extension. Filing state income taxes   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 state income taxes The 2-month period and the 6-month period start at the same time. Filing state income taxes You have to request the additional 4 months by the new due date allowed by the 2-month extension. Filing state income taxes   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Filing state income taxes You must make an accurate estimate of your tax based on the information available to you. Filing state income taxes If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Filing state income taxes You will owe interest on the unpaid amount from the original due date of the return. Filing state income taxes   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 state income taxes 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 state income taxes In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Filing state income taxes Additional extension of time for taxpayers out of the country. Filing state income taxes   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 state income taxes   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Filing state income taxes 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 state income taxes   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 state income taxes Extension of time to meet tests. Filing state income taxes   You generally cannot get an extension of more than 6 months. Filing state income taxes However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Filing state income taxes   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 state income taxes The tests, the exclusions, and the deduction are explained in chapter 4. Filing state income taxes   You should request an extension if all three of the following apply. Filing state income taxes You are a U. Filing state income taxes S. Filing state income taxes citizen or resident alien. Filing state income taxes 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 state income taxes Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Filing state income taxes   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 state income taxes 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 state income taxes How to get an extension. Filing state income taxes   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 state income taxes 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 state income taxes What if tests are not met. Filing state income taxes   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 state income taxes    You should make any request for an extension early, so that if it is denied you still can file your return on time. Filing state income taxes Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Filing state income taxes Return filed before test is met. Filing state income taxes   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 state income taxes S. Filing state income taxes and foreign sources and pay the tax on that income. Filing state income taxes 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 state income taxes Foreign Currency You must express the amounts you report on your U. Filing state income taxes S. Filing state income taxes tax return in U. Filing state income taxes S. Filing state income taxes dollars. Filing state income taxes 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 state income taxes S. Filing state income taxes dollars. Filing state income taxes How you do this depends on your functional currency. Filing state income taxes Your functional currency generally is the U. Filing state income taxes S. Filing state income taxes dollar unless you are required to use the currency of a foreign country. Filing state income taxes You must make all federal income tax determinations in your functional currency. Filing state income taxes The U. Filing state income taxes S. Filing state income taxes dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Filing state income taxes A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Filing state income taxes Even if you have a QBU, your functional currency is the dollar if any of the following apply. Filing state income taxes You conduct the business in U. Filing state income taxes S. Filing state income taxes dollars. Filing state income taxes The principal place of business is located in the United States. Filing state income taxes You choose to or are required to use the U. Filing state income taxes S. Filing state income taxes dollar as your functional currency. Filing state income taxes 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 state income taxes Make all income tax determinations in your functional currency. Filing state income taxes If your functional currency is the U. Filing state income taxes S. Filing state income taxes dollar, you must immediately translate into U. Filing state income taxes S. Filing state income taxes dollars all items of income, expense, etc. Filing state income taxes (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Filing state income taxes Use the exchange rate prevailing when you receive, pay, or accrue the item. Filing state income taxes If there is more than one exchange rate, use the one that most properly reflects your income. Filing state income taxes You can generally get exchange rates from banks and U. Filing state income taxes S. Filing state income taxes Embassies. Filing state income taxes If your functional currency is not the U. Filing state income taxes S. Filing state income taxes dollar, make all income tax determinations in your functional currency. Filing state income taxes At the end of the year, translate the results, such as income or loss, into U. Filing state income taxes S. Filing state income taxes dollars to report on your income tax return. Filing state income taxes Blocked Income You generally must report your foreign income in terms of U. Filing state income taxes S. Filing state income taxes dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Filing state income taxes S. Filing state income taxes dollars. Filing state income taxes If, because of restrictions in a foreign country, your income is not readily convertible into U. Filing state income taxes S. Filing state income taxes dollars or into other money or property that is readily convertible into U. Filing state income taxes S. Filing state income taxes dollars, your income is “blocked” or “deferrable” income. Filing state income taxes You can report this income in one of two ways: Report the income and pay your federal income tax with U. Filing state income taxes S. Filing state income taxes 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 state income taxes If you choose to postpone the reporting of the income, you must file an information return with your tax return. Filing state income taxes For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Filing state income taxes Rul. Filing state income taxes 74-351. Filing state income taxes ” 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 state income taxes 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 state income taxes You must report your income on your information return using the foreign currency in which you received that income. Filing state income taxes If you have blocked income from more than one foreign country, include a separate information return for each country. Filing state income taxes Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Filing state income taxes S. Filing state income taxes dollars or into other money or property that is convertible into U. Filing state income taxes S. Filing state income taxes currency. Filing state income taxes 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 state income taxes 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 state income taxes 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 state income taxes 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 state income taxes To apply for permission, file Form 3115, Application for Change in Accounting Method. Filing state income taxes 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 state income taxes See the instructions for Form 3115 for information on changing your accounting method. Filing state income taxes Fulbright Grant All income must be reported in U. Filing state income taxes S. Filing state income taxes dollars. Filing state income taxes In most cases, the tax also must be paid in U. Filing state income taxes S. Filing state income taxes dollars. Filing state income taxes 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 state income taxes S. Filing state income taxes tax that is based on the blocked income. Filing state income taxes Paying U. Filing state income taxes S. Filing state income taxes tax in foreign currency. Filing state income taxes   To qualify for this method of payment, you must prepare a statement that shows the following information. Filing state income taxes You were a Fulbright grantee and were paid in nonconvertible foreign currency. Filing state income taxes The total grant you received during the year and the amount you received in nonconvertible foreign currency. Filing state income taxes At least 70% of the grant was paid in nonconvertible foreign currency. Filing state income taxes The statement must be certified by the U. Filing state income taxes S. Filing state income taxes educational foundation or commission paying the grant or other person having control of grant payments to you. Filing state income taxes   You should prepare at least two copies of this statement. Filing state income taxes 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 state income taxes Figuring actual tax. Filing state income taxes   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 state income taxes If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Filing state income taxes   Adjusted gross income that is blocked income × Total U. Filing state income taxes S. Filing state income taxes tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Filing state income taxes A copy of the certified statement discussed earlier. Filing state income taxes 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 state income taxes S. Filing state income taxes dollars. Filing state income taxes The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Filing state income taxes Figuring estimated tax on nonconvertible foreign currency. Filing state income taxes   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 state income taxes   Adjusted gross income that is blocked income × Total estimated U. Filing state income taxes S. Filing state income taxes 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 state income taxes Deposit of foreign currency with disbursing officer. Filing state income taxes   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 state income taxes Estimated tax installments. Filing state income taxes   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 state income taxes See Estimated Tax , later. Filing state income taxes Deposit receipt. Filing state income taxes   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Filing state income taxes The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Filing state income taxes S. Filing state income taxes dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Filing state income taxes Keep the copy for your records. Filing state income taxes 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 state income taxes IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Filing state income taxes IRS computers quickly and automatically check for errors or other missing information. Filing state income taxes Even returns with a foreign address can be e-filed! How to e-file. Filing state income taxes   There are three ways you can e-file. Filing state income taxes Use your personal computer. Filing state income taxes Use a volunteer. Filing state income taxes Many programs offering free tax help can e-file your return. Filing state income taxes Use a tax professional. Filing state income taxes Most tax professionals can e-file your return. Filing state income taxes These methods are explained in detail in the instructions for your tax return. Filing state income taxes 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 state income taxes You claim the foreign earned income exclusion. Filing state income taxes You claim the foreign housing exclusion or deduction. Filing state income taxes You live in a foreign country. Filing state income taxes Instead, use one of the following special addresses. Filing state income taxes 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 state income taxes O. Filing state income taxes 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 state income taxes However, you should not file with the addresses listed above if you are a bona fide resident of the U. Filing state income taxes S. Filing state income taxes Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Filing state income taxes Resident of U. Filing state income taxes S. Filing state income taxes Virgin Islands (USVI). Filing state income taxes   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 state income taxes S. Filing state income taxes return. Filing state income taxes However, you must file a return with the USVI. Filing state income taxes    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Filing state income taxes Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Filing state income taxes   If you are a U. Filing state income taxes S. Filing state income taxes 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 state income taxes File the original return with the United States and file a signed copy of the U. Filing state income taxes S. Filing state income taxes return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Filing state income taxes   You must complete Form 8689, Allocation of Individual Income Tax to the U. Filing state income taxes S. Filing state income taxes Virgin Islands, and attach a copy to both your U. Filing state income taxes S. Filing state income taxes return and your USVI return. Filing state income taxes You should file your U. Filing state income taxes S. Filing state income taxes return with the address listed under Where To File. Filing state income taxes   See Publication 570, Tax Guide for Individuals With Income From U. Filing state income taxes S. Filing state income taxes Possessions, for information about filing Virgin Islands returns. Filing state income taxes Resident of Guam. Filing state income taxes   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Filing state income taxes    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Filing state income taxes O. Filing state income taxes Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Filing state income taxes S. Filing state income taxes 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 state income taxes Send your return to the address listed under Where To File. Filing state income taxes   See Publication 570 for information about filing Guam returns. Filing state income taxes Resident of the Commonwealth of the Northern Mariana Islands. Filing state income taxes   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 state income taxes    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Filing state income taxes O. Filing state income taxes Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Filing state income taxes S. Filing state income taxes 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 state income taxes Send your return to the address listed under Where To File. Filing state income taxes   See Publication 570 for information about filing Northern Mariana Islands returns. Filing state income taxes 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 state income taxes S. Filing state income taxes citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Filing state income taxes S. Filing state income taxes resident. Filing state income taxes 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 state income taxes If you make this choice, the following two rules apply. Filing state income taxes You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Filing state income taxes You must file a joint income tax return for the year you make the choice. Filing state income taxes This means that neither of you can claim under any tax treaty not to be a U. Filing state income taxes S. Filing state income taxes resident for a tax year for which the choice is in effect. Filing state income taxes You can file joint or separate returns in years after the year in which you make the choice. Filing state income taxes Example 1. Filing state income taxes Pat Smith, a U. Filing state income taxes S. Filing state income taxes citizen, is married to Norman, a nonresident alien. Filing state income taxes Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Filing state income taxes 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 state income taxes 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 state income taxes Example 2. Filing state income taxes When Bob and Sharon Williams got married, both were nonresident aliens. Filing state income taxes In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Filing state income taxes Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Filing state income taxes Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Filing state income taxes Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Filing state income taxes If you do not choose to treat your nonresident alien spouse as a U. Filing state income taxes S. Filing state income taxes resident, you may be able to use head of household filing status. Filing state income taxes 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 state income taxes For more information, see Publication 501. Filing state income taxes Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Filing state income taxes S. Filing state income taxes resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Filing state income taxes To get an SSN for a nonresident alien spouse, apply at an office of the U. Filing state income taxes S. Filing state income taxes Social Security Administration (SSA) or U. Filing state income taxes S. Filing state income taxes consulate. Filing state income taxes You must complete Form SS-5, Application for a Social Security Card, available at www. Filing state income taxes socialsecurity. Filing state income taxes gov or by calling 1-800-772-1213. Filing state income taxes You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Filing state income taxes 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 state income taxes 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 state income taxes It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Filing state income taxes S. Filing state income taxes citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Filing state income taxes S. Filing state income taxes residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Filing state income taxes (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Filing state income taxes ) You generally make this choice when you file your joint return. Filing state income taxes However, you also can make the choice by filing a joint amended return on Form 1040X. Filing state income taxes Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Filing state income taxes 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 state income taxes You generally must file the amended joint return within 3 years from the date you filed your original U. Filing state income taxes S. Filing state income taxes income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Filing state income taxes Table 1–1. Filing state income taxes Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Filing state income taxes   • The revocation must be made by the due date for filing the tax return for that tax year. Filing state income taxes   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Filing state income taxes The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Filing state income taxes     • The name and address of any person who is revoking the choice for a deceased spouse. Filing state income taxes     • 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 state income taxes   • 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 state income taxes Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Filing state income taxes   • If the surviving spouse is a U. Filing state income taxes S. Filing state income taxes 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 state income taxes   • 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 state income taxes 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 state income taxes 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 state income taxes 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 state income taxes S. Filing state income taxes citizen or resident alien at any time during the later tax year. Filing state income taxes Example. Filing state income taxes Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Filing state income taxes They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Filing state income taxes On January 10, 2012, Dick became a nonresident alien. Filing state income taxes Judy had remained a nonresident alien. Filing state income taxes Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Filing state income taxes Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Filing state income taxes For 2013, both are treated as nonresident aliens. Filing state income taxes If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Filing state income taxes 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 state income taxes 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 state income taxes Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Filing state income taxes S. Filing state income taxes citizen or resident abroad as for a taxpayer in the United States. Filing state income taxes For current instructions on making estimated tax payments, see Form 1040-ES. Filing state income taxes If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Filing state income taxes 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 state income taxes (The return must cover all 12 months. Filing state income taxes ) 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 state income taxes See Publication 505 for more information. Filing state income taxes The first installment of estimated tax is due on April 15, 2014. Filing state income taxes Foreign earned income exclusion. Filing state income taxes   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Filing state income taxes In addition, you can reduce your income by your estimated foreign housing deduction. Filing state income taxes However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Filing state income taxes 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 state income taxes   For more information about figuring your estimated tax, see Publication 505. Filing state income taxes Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Filing state income taxes 1). Filing state income taxes   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 state income taxes 1. Filing state income taxes Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Filing state income taxes See the filing instructions at www. Filing state income taxes bsaefiling. Filing state income taxes fincen. Filing state income taxes treas. Filing state income taxes gov/main. Filing state income taxes html. Filing state income taxes   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 state income taxes You do not need to file the report if the assets are with a U. Filing state income taxes S. Filing state income taxes 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 state income taxes   More information about the filing of Form 114 can be found in the instructions for the form. Filing state income taxes FinCEN Form 105. Filing state income taxes   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 state income taxes Certain recipients of currency or monetary instruments also must file Form 105. Filing state income taxes   More information about the filing of Form 105 can be found in the instructions on the back of the form. Filing state income taxes Form 8938. Filing state income taxes   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 state income taxes 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 state income taxes 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 state income taxes S. Filing state income taxes person. Filing state income taxes   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 state income taxes   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Filing state income taxes Prev  Up  Next   Home   More Online Publications