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Free Efile For 2011 Federal Taxes

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Free Efile For 2011 Federal Taxes

Free efile for 2011 federal taxes 4. Free efile for 2011 federal taxes   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Free efile for 2011 federal taxes You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Free efile for 2011 federal taxes If you have a choice, you should use the method that gives you the lower tax. Free efile for 2011 federal taxes Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Free efile for 2011 federal taxes Generally, the standard deduction amounts are adjusted each year for inflation. Free efile for 2011 federal taxes In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Free efile for 2011 federal taxes Persons not eligible for the standard deduction. Free efile for 2011 federal taxes   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Free efile for 2011 federal taxes You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Free efile for 2011 federal taxes   If you are a nonresident alien who is married to a U. Free efile for 2011 federal taxes S. Free efile for 2011 federal taxes citizen or resident alien at the end of the year, you can choose to be treated as a U. Free efile for 2011 federal taxes S. Free efile for 2011 federal taxes resident. Free efile for 2011 federal taxes See Publication 519, U. Free efile for 2011 federal taxes S. Free efile for 2011 federal taxes Tax Guide for Aliens. Free efile for 2011 federal taxes If you make this choice, you can take the standard deduction. Free efile for 2011 federal taxes Decedent's final return. Free efile for 2011 federal taxes   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Free efile for 2011 federal taxes However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Free efile for 2011 federal taxes Higher standard deduction for age (65 or older). Free efile for 2011 federal taxes   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Free efile for 2011 federal taxes You are considered age 65 on the day before your 65th birthday. Free efile for 2011 federal taxes Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Free efile for 2011 federal taxes Higher standard deduction for blindness. Free efile for 2011 federal taxes   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Free efile for 2011 federal taxes You qualify for this benefit if you are totally or partly blind. Free efile for 2011 federal taxes Not totally blind. Free efile for 2011 federal taxes   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Free efile for 2011 federal taxes   If your eye condition will never improve beyond these limits, the statement should include this fact. Free efile for 2011 federal taxes You must keep the statement in your records. Free efile for 2011 federal taxes   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Free efile for 2011 federal taxes Spouse 65 or older or blind. Free efile for 2011 federal taxes   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Free efile for 2011 federal taxes    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Free efile for 2011 federal taxes Example. Free efile for 2011 federal taxes This example illustrates how to determine your standard deduction using Worksheet 4-1. Free efile for 2011 federal taxes Bill and Lisa are filing a joint return for 2013. Free efile for 2011 federal taxes Both are over age 65. Free efile for 2011 federal taxes Neither is blind, and neither can be claimed as a dependent. Free efile for 2011 federal taxes They do not itemize deductions, so they use Worksheet 4-1. Free efile for 2011 federal taxes Because they are married filing jointly, they enter $12,200 on line 1. Free efile for 2011 federal taxes They check the “No” box on line 2, so they also enter $12,200 on line 4. Free efile for 2011 federal taxes Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Free efile for 2011 federal taxes They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Free efile for 2011 federal taxes Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Free efile for 2011 federal taxes However, the standard deduction may be higher if the individual is 65 or older or blind. Free efile for 2011 federal taxes If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Free efile for 2011 federal taxes Worksheet 4-1. Free efile for 2011 federal taxes 2013 Standard Deduction Worksheet Caution. Free efile for 2011 federal taxes If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Free efile for 2011 federal taxes If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Free efile for 2011 federal taxes Put the total number of boxes checked in box c and go to line 1. Free efile for 2011 federal taxes a. Free efile for 2011 federal taxes You   Born before  January 2, 1949     Blind b. Free efile for 2011 federal taxes Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Free efile for 2011 federal taxes Total boxes checked             1. Free efile for 2011 federal taxes Enter the amount shown below for your filing status. Free efile for 2011 federal taxes               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Free efile for 2011 federal taxes           2. Free efile for 2011 federal taxes Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Free efile for 2011 federal taxes Skip line 3; enter the amount from line 1 on line 4. Free efile for 2011 federal taxes   Yes. Free efile for 2011 federal taxes Go to line 3. Free efile for 2011 federal taxes         3. Free efile for 2011 federal taxes Is your earned income* more than $650?               Yes. Free efile for 2011 federal taxes Add $350 to your earned income. Free efile for 2011 federal taxes Enter the total   3. Free efile for 2011 federal taxes         No. Free efile for 2011 federal taxes Enter $1,000 4. Free efile for 2011 federal taxes Enter the smaller of line 1 or line 3 4. Free efile for 2011 federal taxes   5. Free efile for 2011 federal taxes If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Free efile for 2011 federal taxes Enter the result here. Free efile for 2011 federal taxes Otherwise, enter -0- 5. Free efile for 2011 federal taxes   6. Free efile for 2011 federal taxes Add lines 4 and 5. Free efile for 2011 federal taxes This is your standard deduction for 2013. Free efile for 2011 federal taxes 6. Free efile for 2011 federal taxes   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Free efile for 2011 federal taxes It also includes any amount received as a scholarship that you must include in your income. Free efile for 2011 federal taxes Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Free efile for 2011 federal taxes Itemized Deductions Some individuals should itemize their deductions because it will save them money. Free efile for 2011 federal taxes Others should itemize because they do not qualify for the standard deduction. Free efile for 2011 federal taxes See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Free efile for 2011 federal taxes You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Free efile for 2011 federal taxes For more information, see Overall limitation, later. Free efile for 2011 federal taxes Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Free efile for 2011 federal taxes You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Free efile for 2011 federal taxes 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Free efile for 2011 federal taxes See the Schedule A (Form 1040) instructions for more information. Free efile for 2011 federal taxes Overall limitation. Free efile for 2011 federal taxes   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Free efile for 2011 federal taxes  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Free efile for 2011 federal taxes Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Free efile for 2011 federal taxes Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Free efile for 2011 federal taxes For more information, see the following discussions of selected items, which are presented in alphabetical order. Free efile for 2011 federal taxes A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Free efile for 2011 federal taxes Table 4-1. Free efile for 2011 federal taxes Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Free efile for 2011 federal taxes ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Free efile for 2011 federal taxes ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Free efile for 2011 federal taxes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Free efile for 2011 federal taxes Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Free efile for 2011 federal taxes 5% of your adjusted gross income if you or your spouse is age 65 or older). Free efile for 2011 federal taxes What to include. Free efile for 2011 federal taxes   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Free efile for 2011 federal taxes If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Free efile for 2011 federal taxes If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Free efile for 2011 federal taxes You can include medical expenses you charge to your credit card in the year the charge is made. Free efile for 2011 federal taxes It does not matter when you actually pay the amount charged. Free efile for 2011 federal taxes Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Free efile for 2011 federal taxes Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Free efile for 2011 federal taxes Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Free efile for 2011 federal taxes Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Free efile for 2011 federal taxes Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Free efile for 2011 federal taxes Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Free efile for 2011 federal taxes This is a personal expense that is not deductible. Free efile for 2011 federal taxes However, you may be able to include certain expenses paid to a person providing nursing-type services. Free efile for 2011 federal taxes For more information, see Nursing Services , later. Free efile for 2011 federal taxes Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Free efile for 2011 federal taxes For more information, see Qualified long-term care services under Long-Term Care, later. Free efile for 2011 federal taxes Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Free efile for 2011 federal taxes This includes amounts paid for meals and lodging. Free efile for 2011 federal taxes Also, see Meals and Lodging , later. Free efile for 2011 federal taxes Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Free efile for 2011 federal taxes Qualified long-term care services. Free efile for 2011 federal taxes   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Free efile for 2011 federal taxes Chronically ill individual. Free efile for 2011 federal taxes    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Free efile for 2011 federal taxes He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Free efile for 2011 federal taxes Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Free efile for 2011 federal taxes He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Free efile for 2011 federal taxes Maintenance and personal care services. Free efile for 2011 federal taxes    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Free efile for 2011 federal taxes Qualified long-term care insurance contracts. Free efile for 2011 federal taxes   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Free efile for 2011 federal taxes The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Free efile for 2011 federal taxes   The amount of qualified long-term care premiums you can include is limited. Free efile for 2011 federal taxes You can include the following as medical expenses on Schedule A (Form 1040). Free efile for 2011 federal taxes Qualified long-term care premiums up to the following amounts. Free efile for 2011 federal taxes Age 40 or under – $360. Free efile for 2011 federal taxes Age 41 to 50 – $680. Free efile for 2011 federal taxes Age 51 to 60 – $1,360. Free efile for 2011 federal taxes Age 61 to 70 – $3,640. Free efile for 2011 federal taxes Age 71 or over – $4,550. Free efile for 2011 federal taxes Unreimbursed expenses for qualified long-term care services. Free efile for 2011 federal taxes Note. Free efile for 2011 federal taxes The limit on premiums is for each person. Free efile for 2011 federal taxes Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Free efile for 2011 federal taxes You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Free efile for 2011 federal taxes You can include the cost of such lodging while away from home if all of the following requirements are met. Free efile for 2011 federal taxes The lodging is primarily for, and essential to, medical care. Free efile for 2011 federal taxes The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Free efile for 2011 federal taxes The lodging is not lavish or extravagant under the circumstances. Free efile for 2011 federal taxes There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Free efile for 2011 federal taxes The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Free efile for 2011 federal taxes You can include lodging for a person traveling with the person receiving the medical care. Free efile for 2011 federal taxes For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Free efile for 2011 federal taxes (Meals are not included. Free efile for 2011 federal taxes ) Nursing home. Free efile for 2011 federal taxes   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Free efile for 2011 federal taxes This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Free efile for 2011 federal taxes   Do not include the cost of meals and lodging if the reason for being in the home is personal. Free efile for 2011 federal taxes However, you can include in medical expenses the part of the cost that is for medical or nursing care. Free efile for 2011 federal taxes Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Free efile for 2011 federal taxes Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Free efile for 2011 federal taxes If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Free efile for 2011 federal taxes The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Free efile for 2011 federal taxes Medicare Part A. Free efile for 2011 federal taxes   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Free efile for 2011 federal taxes The payroll tax paid for Medicare Part A is not a medical expense. Free efile for 2011 federal taxes If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Free efile for 2011 federal taxes In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Free efile for 2011 federal taxes Medicare Part B. Free efile for 2011 federal taxes   Medicare Part B is a supplemental medical insurance. Free efile for 2011 federal taxes Premiums you pay for Medicare Part B are a medical expense. Free efile for 2011 federal taxes If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Free efile for 2011 federal taxes If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Free efile for 2011 federal taxes SSA. Free efile for 2011 federal taxes gov, to find out your premium. Free efile for 2011 federal taxes Medicare Part D. Free efile for 2011 federal taxes   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Free efile for 2011 federal taxes You can include as a medical expense premiums you pay for Medicare Part D. Free efile for 2011 federal taxes Prepaid insurance premiums. Free efile for 2011 federal taxes   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Free efile for 2011 federal taxes Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Free efile for 2011 federal taxes A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Free efile for 2011 federal taxes You can also include amounts you pay for insulin. Free efile for 2011 federal taxes Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Free efile for 2011 federal taxes Imported medicines and drugs. Free efile for 2011 federal taxes   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Free efile for 2011 federal taxes Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Free efile for 2011 federal taxes The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Free efile for 2011 federal taxes This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Free efile for 2011 federal taxes These services can be provided in your home or another care facility. Free efile for 2011 federal taxes Generally, only the amount spent for nursing services is a medical expense. Free efile for 2011 federal taxes If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Free efile for 2011 federal taxes However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Free efile for 2011 federal taxes See Maintenance and personal care services under Qualified long-term care services, earlier. Free efile for 2011 federal taxes Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Free efile for 2011 federal taxes See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Free efile for 2011 federal taxes You can also include in medical expenses part of the amount you pay for that attendant's meals. Free efile for 2011 federal taxes Divide the food expense among the household members to find the cost of the attendant's food. Free efile for 2011 federal taxes Then divide that cost in the same manner as in the preceding paragraph. Free efile for 2011 federal taxes If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Free efile for 2011 federal taxes This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Free efile for 2011 federal taxes Employment taxes. Free efile for 2011 federal taxes   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Free efile for 2011 federal taxes If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Free efile for 2011 federal taxes For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Free efile for 2011 federal taxes Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Free efile for 2011 federal taxes Car expenses. Free efile for 2011 federal taxes    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Free efile for 2011 federal taxes You cannot include depreciation, insurance, general repair, or maintenance expenses. Free efile for 2011 federal taxes   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Free efile for 2011 federal taxes   You can also include parking fees and tolls. Free efile for 2011 federal taxes You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Free efile for 2011 federal taxes You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Free efile for 2011 federal taxes Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 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The Free Efile For 2011 Federal Taxes

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