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Irs Amendment Form

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Irs Amendment Form

Irs amendment form Publication 556 - Main Content Table of Contents Examination of ReturnsIf Your Return Is Examined Interest Netting Abatement of Interest Due to Error or Delay by the IRS Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Offer in Compromise Appeal RightsAppeal Within the IRS Appeals to the Courts Refund or Credit of Overpayments Before Final Determination Claims for RefundTime for Filing a Claim for Refund Limit on Amount of Refund Processing Claims for Refund Reduced Refund How To Get Tax Help Examination of Returns Your return may be examined for a variety of reasons, and the examination may take place in any one of several ways. Irs amendment form After the examination, if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disagree with the changes and appeal the decision. Irs amendment form Examination selection criteria. Irs amendment form   Your return may be selected for examination on the basis of computer scoring. Irs amendment form A computer program called the Discriminant Inventory Function System (DIF) assigns a numeric score to each individual and some corporate tax returns after they have been processed. Irs amendment form If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability. Irs amendment form   Your return may also be selected for examination on the basis of information received from third-party documentation, such as Forms 1099 and W-2, that does not match the information reported on your return. Irs amendment form Or, your return may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax issue. Irs amendment form   In addition, your return may be selected as a result of information received from other sources on potential noncompliance with the tax laws or inaccurate filing. Irs amendment form This information can come from a number of sources, including newspapers, public records, and individuals. Irs amendment form The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. Irs amendment form Notice of IRS contact of third parties. Irs amendment form    The IRS must give you reasonable notice before contacting other persons about your tax matters. Irs amendment form You must be given reasonable notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. Irs amendment form The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your request. Irs amendment form    This provision does not apply: To any pending criminal investigation, When providing notice would jeopardize collection of any tax liability, Where providing notice may result in reprisal against any person, or When you authorized the contact. Irs amendment form Taxpayer Advocate Service. Irs amendment form   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. Irs amendment form If you have an ongoing issue with the IRS that has not been resolved through normal processes, or your problems with the IRS are causing financial difficulty, contact the Taxpayer Advocate Service. Irs amendment form    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. Irs amendment form Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. Irs amendment form   For more information, see Publication 1546. Irs amendment form See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. Irs amendment form Comments from small business. Irs amendment form    The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. Irs amendment form The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. Irs amendment form If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. Irs amendment form Fax your comments to 1-202-481-5719. Irs amendment form Write to the following address: Office of the National Ombudsman U. Irs amendment form S. Irs amendment form Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. Irs amendment form Send an email to ombudsman@sba. Irs amendment form gov. Irs amendment form File a comment or complaint online at www. Irs amendment form sba. Irs amendment form gov/ombudsman. Irs amendment form If Your Return Is Examined Some examinations are handled entirely by mail. Irs amendment form Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your authorized representative. Irs amendment form If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. Irs amendment form However, the IRS makes the final determination of when, where, and how the examination will take place. Irs amendment form Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. Irs amendment form If you filed a joint return, either you or your spouse, or both, can meet with the IRS. Irs amendment form The person representing you can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer. Irs amendment form If you want someone to represent you in your absence, you must furnish that person with proper written authorization. Irs amendment form You can use Form 2848 or any other properly written authorization. Irs amendment form If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview. Irs amendment form In most cases, the IRS must suspend the interview and reschedule it. Irs amendment form The IRS cannot suspend the interview if you are there because of an administrative summons. Irs amendment form Third party authorization. Irs amendment form   If you checked the box in the signature area of your income tax return (Form 1040, Form 1040A, or Form 1040EZ) to allow the IRS to discuss your return with another person (a third party designee), this authorization does not replace Form 2848. Irs amendment form The box you checked on your return only authorizes the other person to receive information about the processing of your return and the status of your refund during the period your return is being processed. Irs amendment form For more information, see the instructions for your return. Irs amendment form Confidentiality privilege. Irs amendment form   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Irs amendment form   Confidential communications are those that: Advise you on tax matters within the scope of the practitioner's authority to practice before the IRS, Would be confidential between an attorney and you, and Relate to noncriminal tax matters before the IRS, or Relate to noncriminal tax proceedings brought in federal court by or against the United States. Irs amendment form   In the case of communications in connection with the promotion of a person's participation in a tax shelter, the confidentiality privilege does not apply to written communications between a federally authorized practitioner and that person, any director, officer, employee, agent, or representative of that person, or any other person holding a capital or profits interest in that person. Irs amendment form   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. Irs amendment form Recordings. Irs amendment form    You can make an audio recording of the examination interview. Irs amendment form Your request to record the interview should be made in writing. Irs amendment form You must notify the examiner 10 days in advance and bring your own recording equipment. Irs amendment form The IRS also can record an interview. Irs amendment form If the IRS initiates the recording, you must be notified 10 days in advance and you can get a copy of the recording at your expense. Irs amendment form Transfers to another area. Irs amendment form    Generally, your return is examined in the area where you live. Irs amendment form But if your return can be examined more quickly and conveniently in another area, such as where your books and records are located, you can ask to have the case transferred to that area. Irs amendment form Repeat examinations. Irs amendment form    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. Irs amendment form If your tax return was examined for the same items in either of the 2 previous years and no change was proposed to your tax liability, please contact the IRS as soon as possible to see if the examination should be discontinued. Irs amendment form The Examination An examination usually begins when you are notified that your return has been selected. Irs amendment form The IRS will tell you which records you will need. Irs amendment form The examination can proceed more easily if you gather your records before any interview. Irs amendment form Any proposed changes to your return will be explained to you or your authorized representative. Irs amendment form It is important that you understand the reasons for any proposed changes. Irs amendment form You should not hesitate to ask about anything that is unclear to you. Irs amendment form The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. Irs amendment form The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. Irs amendment form However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. Irs amendment form Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. Irs amendment form If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. Irs amendment form A more complete discussion of appeal rights is found later under Appeal Rights . Irs amendment form If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. Irs amendment form You must pay interest on any additional tax. Irs amendment form If you pay when you sign the agreement, the interest is generally figured from the due date of your return (excluding any extension of time to file) to the date of your payment. Irs amendment form If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. Irs amendment form If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. Irs amendment form This period is extended to 21 calendar days if the amount due is less than $100,000. Irs amendment form If you are due a refund, you will receive it sooner if you sign the agreement form. Irs amendment form You will be paid interest on the refund. Irs amendment form If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your return. Irs amendment form You should keep this letter with your tax records. Irs amendment form If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. Irs amendment form If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. Irs amendment form If an agreement is reached, your case will be closed. Irs amendment form If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS's position. Irs amendment form The examiner will forward your case for processing. Irs amendment form Fast track mediation. Irs amendment form   The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Irs amendment form   Most cases that are not docketed in any court qualify for fast track mediation. Irs amendment form Mediation can take place at a conference you request with a supervisor, or later. Irs amendment form The process involves an Appeals Officer who has been trained in mediation. Irs amendment form You may represent yourself at the mediation session, or someone else can act as your representative. Irs amendment form For more information, see Publication 3605. Irs amendment form 30-day letter and 90-day letter. Irs amendment form   Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with: A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days, A copy of the examination report explaining the examiner's proposed changes, An agreement or waiver form, and A copy of Publication 5. Irs amendment form You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. Irs amendment form The letter will explain what steps you should take, depending on which action you choose. Irs amendment form Be sure to follow the instructions carefully. Irs amendment form Appeal Rights are explained later. Irs amendment form 90-day letter. Irs amendment form   If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency. Irs amendment form You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. Irs amendment form Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . Irs amendment form The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Irs amendment form Suspension of interest and penalties. Irs amendment form   Generally, the IRS has 3 years from the date you filed your return (or the date the return was due, if later) to assess any additional tax. Irs amendment form However, if you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you, stating your liability and the basis for that liability, within a 36-month period beginning on the later of: The date on which you filed your tax return, or The due date (without extensions) of your tax return. Irs amendment form If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. Irs amendment form   The suspension period begins the day after the close of the 36-month period and ends 21 days after the IRS mails a notice to you stating your liability and the basis for that liability. Irs amendment form Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. Irs amendment form    The suspension does not apply to a: Failure-to-pay penalty, Fraudulent tax return, Penalty, interest, addition to tax, or additional amount with respect to any tax liability shown on your return or with respect to any gross misstatement, Penalty, interest, addition to tax, or additional amount with respect to any reportable transaction that is not adequately disclosed or any listed transaction, or Criminal penalty. Irs amendment form Seeking relief from improperly assessed interest. Irs amendment form   You can seek relief if interest is assessed for periods during which interest should have been suspended because the IRS did not mail a notice to you in a timely manner. Irs amendment form   If you believe that interest was assessed with respect to a period during which interest should have been suspended, submit Form 843, writing “Section 6404(g) Notification” at the top of the form, with the IRS Service Center where you filed your return. Irs amendment form The IRS will review the Form 843 and notify you whether interest will be abated. Irs amendment form If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. Irs amendment form If your claim is denied or not acted upon within 6 months from the date you filed it, you can file suit for a refund in your United States District Court or in the United States Court of Federal Claims. Irs amendment form   If you believe that an IRS officer or employee has made an unreasonable error or delay in performing a ministerial or managerial act (discussed later under Abatement of Interest Due to Error or Delay by the IRS ), file Form 843 with the IRS Service Center where you filed the tax return. Irs amendment form If the IRS denies your claim, the Tax Court may be able to review that determination. Irs amendment form See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . Irs amendment form If you later agree. Irs amendment form    If you agree with the examiner's changes after receiving the examination report or the 30-day letter, sign and return either the examination report or the waiver form. Irs amendment form Keep a copy for your records. Irs amendment form You can pay any additional amount you owe without waiting for a bill. Irs amendment form Include interest on the additional tax at the applicable rate. Irs amendment form This interest rate is usually for the period from the due date of the return (excluding any extension of time to file) to the date of payment. Irs amendment form The examiner can tell you the interest rate(s) or help you figure the amount. Irs amendment form   You must pay interest on penalties and additions to tax for failing to file returns, for overstating valuations, for understating valuations on estate and gift tax returns, and for substantially understating tax liability. Irs amendment form Interest is generally figured from the date (including extensions) the tax return is required to be filed to the date you pay the penalty and/or additions to tax. Irs amendment form   If you pay the amount due within 10 business days after the date of notice and demand for immediate payment, you will not have to pay any additional penalties and interest. Irs amendment form This period is extended to 21 calendar days if the amount due is less than $100,000. Irs amendment form How To Stop Interest From Accruing If you think that you will owe additional tax at the end of the examination, you can stop the further accrual of interest by sending money to the IRS to cover all or part of the amount you think you will owe. Irs amendment form Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. Irs amendment form You can send an amount either in the form of a deposit in the nature of a cash bond or as a payment of tax. Irs amendment form Both a deposit and a payment stop any further accrual of interest. Irs amendment form However, making a deposit or payment will stop the accrual of interest on only the amount you sent. Irs amendment form Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. Irs amendment form To stop the accrual of interest on both tax and interest, you must make a deposit or payment for both the tax and interest that has accrued as of the date of deposit or payment. Irs amendment form Payment or Deposit Deposits differ from payments in two ways: You can have all or part of your deposit returned to you without filing for a refund. Irs amendment form However, if you request and receive your deposit and the IRS later assesses a deficiency for that period and type of tax, interest will be figured as if the funds were never on deposit. Irs amendment form Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. Irs amendment form The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. Irs amendment form The IRS determines that the deposit should be applied against another tax liability. Irs amendment form Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). Irs amendment form The deposit returned will be treated as a tax payment to the extent of the disputed tax. Irs amendment form A disputed tax means the amount of tax specified at the time of deposit as a reasonable estimate of the maximum amount of any tax owed by you, such as the deficiency proposed in the 30-day letter. Irs amendment form Notice not mailed. Irs amendment form    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. Irs amendment form You must make your request in writing. Irs amendment form   If, after being notified of a proposed liability but before the IRS mails you a notice of deficiency, you send an amount large enough to cover the proposed liability, it will be considered a payment unless you request in writing that it be treated as a deposit. Irs amendment form Keep copies of all correspondence you send to the IRS. Irs amendment form   If the amount you send is at least as much as the proposed liability and you do not request that it be treated as a deposit, the IRS will not send you a notice of deficiency. Irs amendment form If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. Irs amendment form See Tax Court , later under Appeal Rights . Irs amendment form Notice mailed. Irs amendment form    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. Irs amendment form You will still be able to petition the Tax Court. Irs amendment form   If you send money after receiving a notice of deficiency and you have specified in writing that it is a “deposit in the nature of a cash bond,” the IRS will treat it as a deposit if you send it before either: The close of the 90-day or 150-day period for filing a petition with the Tax Court to appeal the deficiency, or The date the Tax Court decision is final, if you have filed a petition. Irs amendment form Using a Deposit To Pay the Tax If you agree with the examiner's proposed changes after the examination, your deposit will be applied against any amount you may owe. Irs amendment form The IRS will not mail you a notice of deficiency and you will not have the right to take your case to the Tax Court. Irs amendment form If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. Irs amendment form Your deposit will be applied against the proposed deficiency unless you write to the IRS before the end of the 90-day or 150-day period stating that you still want the money to be treated as a deposit. Irs amendment form You will still have the right to take your case to the Tax Court. Irs amendment form Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. Irs amendment form To be valid, your request must be approved by the IRS. Irs amendment form However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. Irs amendment form Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. Irs amendment form You will continue to be charged interest and penalties on the amount you owe until it is paid in full. Irs amendment form Unless your income is below a certain level, the fee for an approved installment agreement has increased to $105 ($52 if you make your payments by electronic funds withdrawal). Irs amendment form If your income is below a certain level, you may qualify to pay a reduced fee of $43. Irs amendment form For more information about installment agreements, see Form 9465, Installment Agreement Request. Irs amendment form Interest Netting If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest on an overpayment, the IRS will figure interest on the underpayment and overpayment at the same interest rate (up to the amount of the overpayment). Irs amendment form As a result, the net rate is zero for that period. Irs amendment form Abatement of Interest Due to Error or Delay by the IRS The IRS may abate (reduce) the amount of interest you owe if the interest is due to an unreasonable error or delay by an IRS officer or employee in performing a ministerial or managerial act (discussed later). Irs amendment form Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. Irs amendment form The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. Irs amendment form Also, the interest will be reduced only if the error or delay happened after the IRS contacted you in writing about the deficiency or payment on which the interest is based. Irs amendment form An audit notification letter is such a contact. Irs amendment form The IRS cannot reduce the amount of interest due to a general administrative decision, such as a decision on how to organize the processing of tax returns. Irs amendment form Ministerial act. Irs amendment form    This is a procedural or mechanical act, not involving the exercise of judgment or discretion, during the processing of a case after all prerequisites (for example, conferences and review by supervisors) have taken place. Irs amendment form A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. Irs amendment form Example 1. Irs amendment form You move from one state to another before the IRS selects your tax return for examination. Irs amendment form A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. Irs amendment form When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. Irs amendment form The examination group manager approves your request. Irs amendment form After your request has been approved, the transfer is a ministerial act. Irs amendment form The IRS can reduce the interest because of any unreasonable delay in transferring the case. Irs amendment form Example 2. Irs amendment form An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. Irs amendment form After you and the IRS discuss the issues, the notice is prepared and reviewed. Irs amendment form After the review process, issuing the notice of deficiency is a ministerial act. Irs amendment form If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. Irs amendment form Managerial act. Irs amendment form    This is an administrative act during the processing of a case that involves the loss of records or the exercise of judgment or discretion concerning the management of personnel. Irs amendment form A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. Irs amendment form Example. Irs amendment form A revenue agent is examining your tax return. Irs amendment form During the middle of the examination, the agent is sent to an extended training course. Irs amendment form The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. Irs amendment form Interest from the unreasonable delay can be abated since both the decision to send the agent to the training class and not to reassign the case are managerial acts. Irs amendment form How to request abatement of interest. Irs amendment form    You request an abatement (reduction) of interest on Form 843. Irs amendment form You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. Irs amendment form   If you have already paid the interest and you would like a credit or refund of interest paid, you must file Form 843 within 3 years from the date you filed your original return or 2 years from the date you paid the interest, whichever is later. Irs amendment form If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. Irs amendment form   Generally, you should file a separate Form 843 for each tax period and each type of tax. Irs amendment form However, complete only one Form 843 if the interest is from an IRS error or delay that affected your tax for more than one tax period or for more than one type of tax (for example, where 2 or more tax years were being examined). Irs amendment form   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. Irs amendment form Tax Court can review failure to abate interest. Irs amendment form    The Tax Court can review the IRS's refusal to abate (reduce) interest if all of the following requirements are met: You filed a request for abatement of interest (Form 843) with the IRS after July 30,1996. Irs amendment form The IRS has mailed you a notice of final determination or a notice of disallowance. Irs amendment form You file a petition with the Tax Court within 180 days of the mailing of the notice of final determination or the notice of disallowance. Irs amendment form   The following requirements must also be met: For individual and estate taxpayers — your net worth must not exceed $2 million as of the filing date of your petition for review. Irs amendment form For this purpose, individuals filing a joint return shall be treated as separate individuals. Irs amendment form For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. Irs amendment form For all other taxpayers — your net worth must not exceed $7 million, and you must not have more than 500 employees as of the filing date of your petition for review. Irs amendment form Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions If you are (or were) affected by a Presidentially declared disaster occurring after 1996 or a terrorist or military action occurring after September 10, 2001, the IRS may abate (reduce) the amount of interest you owe on certain taxes. Irs amendment form The IRS may abate interest for the period of any additional time to file or pay that the IRS provides on account of the disaster or the terrorist or military action. Irs amendment form The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. Irs amendment form If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. Irs amendment form To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. Irs amendment form Notify you when the adjustments are made. Irs amendment form Refund any interest paid by you where appropriate. Irs amendment form For more information on disaster area losses, see Disaster Area Losses in Publication 547. Irs amendment form For more information on other tax relief for victims of terrorist attacks, see Publication 3920. Irs amendment form Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. Irs amendment form If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. Irs amendment form The IRS may accept your offer for any of the following reasons: There is doubt about the amount you owe (or whether you owe it). Irs amendment form There is doubt as to whether you can pay the amount you owe based on your financial situation. Irs amendment form An economic hardship would result if you had to pay the full amount owed. Irs amendment form Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. Irs amendment form If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. Irs amendment form The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. Irs amendment form For more information, see Publication 3605. Irs amendment form Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. Irs amendment form The IRS usually will not levy (take) your property to settle your tax bill during the following periods: While the IRS is evaluating your offer in compromise. Irs amendment form The 30 days immediately after the offer is rejected. Irs amendment form While your timely-filed appeal is being considered by Appeals. Irs amendment form Also, if the IRS rejects your original offer and you submit a revised offer within 30 days of the rejection, the IRS generally will not levy your property while it considers your revised offer. Irs amendment form For more information about submitting an offer in compromise, see Form 656. Irs amendment form Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. Irs amendment form Most differences can be settled within this system without expensive and time-consuming court trials. Irs amendment form However, your reasons for disagreeing must come within the scope of the tax laws. Irs amendment form For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. Irs amendment form In most instances, you may be eligible to take your case to court if you do not reach an agreement at your appeals conference, or if you do not want to appeal your case to the IRS Office of Appeals. Irs amendment form See Appeals to the Courts , later, for more information. Irs amendment form Appeal Within the IRS You can appeal an IRS tax decision to a local Appeals Office, which is separate from and independent of the IRS office taking the action you disagree with. Irs amendment form The Appeals Office is the only level of appeal within the IRS. Irs amendment form Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. Irs amendment form If you want an appeals conference, follow the instructions in the letter you received. Irs amendment form Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. Irs amendment form You or your representative should be prepared to discuss all disputed issues at the conference. Irs amendment form Most differences are settled at this level. Irs amendment form If agreement is not reached at your appeals conference, you may be eligible to take your case to court. Irs amendment form See Appeals to the Courts , later. Irs amendment form Protests and Small Case Requests When you request an Appeals conference, you may also need to file either a formal written protest or a small case request with the office named in the letter you received. Irs amendment form Also, see the special appeal request procedures in Publication 1660. Irs amendment form Written protest. Irs amendment form   You need to file a written protest in the following cases: All employee plan and exempt organization cases without regard to the dollar amount at issue. Irs amendment form All partnership and S corporation cases without regard to the dollar amount at issue. Irs amendment form All other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as requesting Appeals consideration of liens, levies, seizures, or installment agreements. Irs amendment form   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. Irs amendment form The IRS urges you to provide as much information as you can, as it will help speed up your appeal. Irs amendment form That will save you both time and money. Irs amendment form    Be sure to send the protest within the time limit specified in the letter you received. Irs amendment form Small case request. Irs amendment form   If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. Irs amendment form In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. Irs amendment form If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. Irs amendment form For a small case request, follow the instructions in our letter to you by sending a letter: Requesting Appeals consideration, Indicating the changes you do not agree with, and Indicating the reasons why you do not agree. Irs amendment form Representation You can represent yourself at your appeals conference, or you can be represented by any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled actuary, or an enrolled agent. Irs amendment form If your representative attends a conference without you, he or she can receive or inspect confidential information only if you have filed a power of attorney or a tax information authorization. Irs amendment form You can use a Form 2848 or any other properly written power of attorney or authorization. Irs amendment form You can also bring witnesses to support your position. Irs amendment form Confidentiality privilege. Irs amendment form   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Irs amendment form See Confidentiality privilege under If Your Return Is Examined , earlier. Irs amendment form Appeals to the Courts If you and the IRS still disagree after the appeals conference, you may be entitled to take your case to the United States Tax Court, the United States Court of Federal Claims, or a United States District Court. Irs amendment form These courts are independent of the IRS. Irs amendment form If you elect to bypass the IRS's appeals system, you may be able to take your case to one of the courts listed above. Irs amendment form However, a case petitioned to the United States Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears the case. Irs amendment form If you unreasonably fail to pursue the IRS's appeals system, or if your case is intended primarily to cause a delay, or your position is frivolous or groundless, the Tax Court may impose a penalty of up to $25,000. Irs amendment form See Appeal Within the IRS, earlier. Irs amendment form Prohibition on requests to taxpayers to give up rights to bring civil action. Irs amendment form   The Government cannot ask you to waive your right to sue the United States or a Government officer or employee for any action taken in connection with the tax laws. Irs amendment form However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to your attorney or other federally authorized practitioner, or The request is made in person and your attorney or other representative is present. Irs amendment form Burden of proof. Irs amendment form   For court proceedings resulting from examinations started after July 22, 1998, the IRS generally has the burden of proof for any factual issue if you have met the following requirements: You introduced credible evidence relating to the issue. Irs amendment form You complied with all substantiation requirements of the Internal Revenue Code. Irs amendment form You maintained all records required by the Internal Revenue Code. Irs amendment form You cooperated with all reasonable requests by the IRS for information regarding the preparation and related tax treatment of any item reported on your tax return. Irs amendment form You had a net worth of $7 million or less and not more than 500 employees at the time your tax liability is contested in any court proceeding if your tax return is for a corporation, partnership, or trust. Irs amendment form    The burden of proof does not change on an issue when another provision of the tax laws requires a specific burden of proof with respect to that issue. Irs amendment form Use of statistical information. Irs amendment form   In the case of an individual, the IRS has the burden of proof in court proceedings based on any IRS reconstruction of income solely through the use of statistical information on unrelated taxpayers. Irs amendment form Penalties. Irs amendment form   The IRS has the burden of initially producing evidence in court proceedings with respect to the liability of any individual taxpayer for any penalty, addition to tax, or additional amount imposed by the tax laws. Irs amendment form Recovering litigation or administrative costs. Irs amendment form   These are the expenses that you pay to defend your position to the IRS or the courts. Irs amendment form You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. Irs amendment form You exhaust all administrative remedies within the IRS. Irs amendment form Your net worth is below a certain limit (see Net worth requirements , later). Irs amendment form You do not unreasonably delay the proceeding. Irs amendment form You apply for administrative costs within 90 days of the date on which the final decision of the IRS Office of Appeals as to the determination of the tax, interest, or penalty was mailed to you. Irs amendment form You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. Irs amendment form ustaxcourt. Irs amendment form gov  www. Irs amendment form ustaxcourt. Irs amendment form gov . Irs amendment form   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. Irs amendment form Note. Irs amendment form If the IRS denies your award of administrative costs, and you want to appeal, you must petition the Tax Court within 90 days of the date on which the IRS mails the denial notice. Irs amendment form Prevailing party. Irs amendment form   Generally, you are the prevailing party if: You substantially prevail with respect to the amount in controversy or on the most significant tax issue or set of issues in question, and You meet the net worth requirements, discussed later. Irs amendment form   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. Irs amendment form The position of the United States is presumed not to be substantially justified if the IRS: Did not follow its applicable published guidance (such as regulations, revenue rulings, notices, announcements, private letter rulings, technical advice memoranda, and determination letters issued to the taxpayer) in the proceeding (This presumption can be overcome by evidence. Irs amendment form ), or Has lost in courts of appeal for other circuits on substantially similar issues. Irs amendment form   The court will generally decide who is the prevailing party. Irs amendment form Reasonable litigation costs. Irs amendment form   These include the following costs: Reasonable court costs. Irs amendment form The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. Irs amendment form The reasonable costs of expert witnesses. Irs amendment form Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Irs amendment form See Attorney fees , later. Irs amendment form Reasonable administrative costs. Irs amendment form   These include the following costs: Any administrative fees or similar charges imposed by the IRS. Irs amendment form The reasonable costs of studies, analyses, engineering reports, tests, or projects. Irs amendment form The reasonable costs of expert witnesses. Irs amendment form Attorney fees that generally may not exceed $125 per hour. Irs amendment form See Attorney fees , later. Irs amendment form Timing of costs. Irs amendment form    Administrative costs can be awarded for costs incurred after the earliest of: The date the first letter of proposed deficiency is sent that allows you an opportunity to request administrative review in the IRS Office of Appeals, The date you receive notice of the IRS Office of Appeals' decision, or The date of the notice of deficiency. Irs amendment form Net worth requirements. Irs amendment form   An individual taxpayer may be able to recover litigation or administrative costs if the following requirements are met: For individuals — your net worth does not exceed $2 million as of the filing date of your petition for review. Irs amendment form For this purpose, individuals filing a joint return are treated as separate individuals. Irs amendment form For estates — your net worth does not exceed $2 million as of the date of the decedent's death. Irs amendment form For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. Irs amendment form For all other taxpayers — as of the filing date of your petition for review, your net worth does not exceed $7 million, and you must not have more than 500 employees. Irs amendment form Qualified offer rule. Irs amendment form    You can also receive reasonable costs and fees and be treated as a prevailing party in a civil action or proceeding if: You make a qualified offer to the IRS to settle your case, The IRS does not accept that offer, and The tax liability (not including interest, unless interest is at issue) later determined by the court is equal to or less than the amount of your qualified offer. Irs amendment form You must also meet the remaining requirements, including the exhaustion of administrative remedies and the net worth requirement, discussed earlier, to get the benefit of the qualified offer rule. Irs amendment form Qualified offer. Irs amendment form    This is a written offer made by you during the qualified offer period. Irs amendment form It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. Irs amendment form   To be a qualified offer, it must remain open from the date it is made until the earliest of: The date it is rejected, The date the trial begins, or 90 days from the date it is made. Irs amendment form Qualified offer period. Irs amendment form    This period begins on the day the IRS mails you the first letter of proposed deficiency that allows you to request review by the IRS Office of Appeals. Irs amendment form It ends 30 days before your case is first set for trial. Irs amendment form Attorney fees. Irs amendment form   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Irs amendment form However, this amount can be higher in certain limited circumstances depending on the level of difficulty of the issues in the case and the local availability of tax expertise. Irs amendment form See IRS. Irs amendment form gov for more information. Irs amendment form    Attorney fees include the fees paid by a taxpayer for the services of anyone who is authorized to practice before the Tax Court or before the IRS. Irs amendment form In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. Irs amendment form   Fees can be awarded in excess of the actual amount charged if: You are represented for no fee, or for a nominal fee, as a pro bono service, and The award is paid to your representative or to your representative's employer. Irs amendment form Jurisdiction for determination of employment status. Irs amendment form    The Tax Court can review IRS employment status determinations (for example, whether individuals hired by you are in fact your employees or independent contractors) and the amount of employment tax under such determinations. Irs amendment form Tax Court review can take place only if, in connection with an audit of any person, there is a controversy involving a determination by the IRS that either: One or more individuals performing services for that person are employees of that person, or That person is not entitled to relief under Section 530(a) of the Revenue Act of 1978 (discussed later). Irs amendment form   The following rules also apply to a Tax Court review of employment status: A Tax Court petition to review these determinations can be filed only by the person for whom the services are performed, If you receive a Notice of Determination by certified or registered mail, you must file a petition for Tax Court review within 90 days of the date of mailing that notice (150 days if the notice is addressed to you outside the United States), If during the Tax Court proceeding, you begin to treat as an employee an individual whose employment status is at issue, the Tax Court will not consider that change in its decision, Assessment and collection of tax is suspended while the Tax Court review is taking place, Payment of the asserted employment tax deficiency is not required to petition the U. Irs amendment form S. Irs amendment form Tax Court for a determination of employment status. Irs amendment form There can be a de novo review by the Tax Court (a review which does not consider IRS administrative findings), and At your request and with the Tax Court's agreement, small tax case procedures (discussed later) are available to simplify the case resolution process when the amount at issue (including additions to tax and penalties) is $50,000 or less for each tax period involved. Irs amendment form   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. Irs amendment form Section 530(a) of the Revenue Act of 1978. Irs amendment form   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. Irs amendment form It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. Irs amendment form Tax Court review of request for relief from joint and several liability on a joint return. Irs amendment form    As discussed later, at Relief from joint and several liability on a joint return under Claims for Refund, you can request relief from liability for tax you owe, plus related penalties and interest, that you believe should be paid by your spouse (or former spouse). Irs amendment form You also can petition (ask) the Tax Court to review your request for innocent spouse relief or separation of liability if either: The IRS sends you a determination notice denying, in whole or in part, your request, or You do not receive a determination notice from the IRS within 6 months from the date you file Form 8857. Irs amendment form   If you receive a determination notice, you must petition the Tax Court to review your request during the 90-day period that begins on the date the IRS mails the notice. Irs amendment form See Publication 971 for more information. Irs amendment form Note. Irs amendment form Your spouse or former spouse may file a written protest and request an Appeals conference to protest your claim of innocent spouse relief or separation of liability. Irs amendment form See Rev. Irs amendment form Proc. Irs amendment form 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. Irs amendment form irs. Irs amendment form gov/pub/irs-irbs/irb03-05. Irs amendment form pdf. Irs amendment form Tax Court You can take your case to the United States Tax Court if you disagree with the IRS over: Income tax, Estate tax, Gift tax, Employment tax involving IRS employment status determinations, or Certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. Irs amendment form For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. Irs amendment form For information on Tax Court review of an IRS refusal to abate interest, see Tax Court can review failure to abate interest, earlier under Examination of Returns. Irs amendment form For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. Irs amendment form You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. Irs amendment form You can only appeal your case if you file a petition within 90 days from the date the notice is mailed to you (150 days if it is addressed to you outside the United States). Irs amendment form The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Irs amendment form Withdrawal of notice of deficiency. Irs amendment form If you consent, the IRS can withdraw a notice of deficiency. Irs amendment form A notice of deficiency may be rescinded if the notice was issued as a result of an administrative error; the taxpayer submits information establishing the actual tax due is less than the amount shown in the notice; the taxpayer specifically requests a conference with the appropriate Appeals office for the purpose of entering into settlement negotiations. Irs amendment form However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. Irs amendment form See Revenue Procedure 98-54 for a more detailed explanation of the requirements. Irs amendment form Once withdrawn, the limits on credits, refunds, and assessments concerning the notice are void, and you and the IRS have the rights and obligations that you had before the notice was issued. Irs amendment form The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. Irs amendment form After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. Irs amendment form Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. Irs amendment form Generally, the Tax Court hears cases before any tax has been assessed and paid; however, you can pay the tax after the notice of deficiency has been issued and still petition the Tax Court for review. Irs amendment form If you do not file your petition on time, the proposed tax will be assessed, a bill will be sent, and you will not be able to take your case to the Tax Court. Irs amendment form Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). Irs amendment form Collection can proceed even if you think that the amount is excessive. Irs amendment form Publication 594 explains IRS collection procedures. Irs amendment form If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. Irs amendment form You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. Irs amendment form Small tax case procedure. Irs amendment form   If the amount in your case is $50,000 or less for any 1 tax year or period, you can request that your case be handled under the small tax case procedure. Irs amendment form If the Tax Court approves, you can present your case to the Tax Court for a decision that is final and that you cannot appeal. Irs amendment form You can get more information regarding the small tax case procedure and other Tax Court matters from the United States Tax Court, 400 Second Street, N. Irs amendment form W. Irs amendment form , Washington, DC 20217. Irs amendment form More information can be found on the Tax Court's website at www. Irs amendment form ustaxcourt. Irs amendment form gov. Irs amendment form Motion to request redetermination of interest. Irs amendment form   In certain cases, you can file a motion asking the Tax Court to redetermine the amount of interest on either an underpayment or an overpayment. Irs amendment form You can do this only in a situation that meets all of the following requirements: The IRS has assessed a deficiency that was determined by the Tax Court. Irs amendment form The assessment included interest. Irs amendment form You have paid the entire amount of the deficiency plus the interest claimed by the IRS. Irs amendment form The Tax Court has found that you made an overpayment. Irs amendment form You must file the motion within one year after the decision of the Tax Court becomes final. Irs amendment form District Court and Court of Federal Claims Generally, the District Courts and the Court of Federal Claims hear tax cases only after you have paid the entire tax and penalties, and filed a claim for a credit or refund. Irs amendment form The taxpayer may litigate certain types of employment tax cases in either the United States District Court or the United States Court of Federal Claims. Irs amendment form Before taxpayers can initiate suit in either of these courts with respect to certain employment taxes, they will have to pay, at a minimum, the employment tax assessment attributable to one employee for any one quarter and file a claim for refund of the tax. Irs amendment form Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. Irs amendment form As explained later under Claims for Refund, you can file a claim with the IRS for a credit or refund if you think that the tax you paid is incorrect or excessive. Irs amendment form If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. Irs amendment form If the IRS does not act on your claim within 6 months from the date you filed it, you can then file suit for a refund. Irs amendment form You generally must file suit for a credit or refund no later than 2 years after the IRS informs you that your claim has been rejected. Irs amendment form However, you can file suit if it has been 6 months since you filed your claim and the IRS has not yet delivered a decision. Irs amendment form You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. Irs amendment form However, you cannot appeal to the United States Court of Federal Claims if your claim is for credit or refund of a penalty that relates to promoting an abusive tax shelter or to aiding and abetting the understatement of tax liability on someone else's return. Irs amendment form For information about procedures for filing suit in either court, contact the Clerk of your District Court or of the United States Court of Federal Claims. Irs amendment form Refund or Credit of Overpayments Before Final Determination Any court with proper jurisdiction, including the Tax Court, can order the IRS to refund any part of a tax deficiency that the IRS collects from you during a period when the IRS is not permitted to assess that deficiency, or to levy or engage in any court proceeding to collect that deficiency. Irs amendment form In addition, the court can order a refund of any part of an overpayment determined by the Tax Court that is not at issue on appeal to a higher court. Irs amendment form The court can order these refunds before its decision on the case is final. Irs amendment form Taxpayers should thoroughly review IRS settlement offers before signing a Tax Court Decision document to ensure that all adjustments are correct, including the inclusion of any tax credits that the taxpayer is allowed to claim. Irs amendment form Note. Irs amendment form The court may no longer order a refund of an overpayment after the case is final. Irs amendment form Generally, the IRS is not permitted to take action on a tax deficiency during: The 90-day (or 150-day if outside the United States) period that you have to petition a notice of deficiency to the Tax Court, or The period that the case is under appeal if a bond is provided. Irs amendment form Claims for Refund If you believe you have overpaid your tax, you have a limited amount of time in which to file a claim for a credit or refund. Irs amendment form You can claim a credit or refund by filing Form 1040X. Irs amendment form See Time for Filing a Claim for Refund , later. Irs amendment form File your claim by mailing it to the IRS Service Center where you filed your original return. Irs amendment form File a separate form for each year or period involved. Irs amendment form Include an explanation of each item of income, deduction, or credit on which you are basing your claim. Irs amendment form Corporations should file Form 1120X, Amended U. Irs amendment form S. Irs amendment form Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. Irs amendment form See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. Irs amendment form Requesting a copy of your tax return. Irs amendment form   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. Irs amendment form This includes a copy of the Form W-2 or Form 1099 filed with your return. Irs amendment form Use Form 4506 to make your request. Irs amendment form You will be charged a fee, which you must pay when you submit Form 4506. Irs amendment form Requesting a copy of your tax account information. Irs amendment form   Use Form 4506-T, Request for Transcript of Tax Return, to request free copies of your tax return transcript, tax account transcript, record of account, verification of nonfiling, or Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. Irs amendment form The tax return transcript contains most of the line items of a tax return. Irs amendment form A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. Irs amendment form A record of account is a combination of line item information and later adjustments to the account. Irs amendment form Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. Irs amendment form Penalty for erroneous claim for refund. Irs amendment form   If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. Irs amendment form An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. Irs amendment form The penalty may be waived if you can show that you had a reasonable basis for making the claim. Irs amendment form Time for Filing a Claim for Refund Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Irs amendment form If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. Irs amendment form If the due date to file a return or a claim for a credit or refund is a Saturday, Sunday, or legal holiday, it is filed on time if it is filed on the next business day. Irs amendment form Returns you filed before the due date are considered filed on the due date. Irs amendment form This is true even when the due date is a Saturday, Sunday, or legal holiday. Irs amendment form Disaster area claims for refund. Irs amendment form   If you live in a Presidentially declared disaster area or are affected by terroristic or military action, the deadline to file a claim for a refund may be postponed. Irs amendment form This section discusses the special rules that apply to Presidentially declared disaster area refunds. Irs amendment form    A Presidentially declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Disaster Relief and Emergency Assistance Act. Irs amendment form Postponed refund deadlines. Irs amendment form   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. Irs amendment form The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. Irs amendment form The IRS may also postpone deadlines for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Irs amendment form For more information, see Publication 547. Irs amendment form   If any deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin. Irs amendment form A list of the areas eligible for assistance under the Disaster Relief and Emergency Assistance Act is available at the Federal Emergency Management Agency (FEMA) website at www. Irs amendment form fema. Irs amendment form gov and at the IRS website at www. Irs amendment form irs. Irs amendment form gov. Irs amendment form Nonfilers can get refund of overpayments paid within 3-year period. Irs amendment form   The Tax Court can consider taxes paid during the 3-year period preceding the date of a notice of deficiency for determining any refund due to a nonfiler. Irs amendment form This means that if you do not file your return, and you receive a notice of deficiency in the third year after the due date (with extensions) of your return and file suit with the Tax Court to contest the notice of deficiency, you may be able to receive a refund of excessive amounts paid within the 3-year period preceding the date of the notice of deficiency. Irs amendment form The IRS may postpone for up to 1 year certain tax deadlines, including the time for filing claims for refund, for taxpayers who are affected by a terrorist attack occurring after September 10, 2001. Irs amendment form For more information, see Publication 3920. Irs amendment form Claim for refund by estates electing the installment method of payment. Irs amendment form   In certain cases where an estate has elected to make tax payments through the installment method, the executor can file a suit for refund with a U. Irs amendment form S. Irs amendment form District Court or the U. Irs amendment form S. Irs amendment form Court of Federal Claims before all the installment payments have been made. Irs amendment form However, all the following must be true before a suit can be filed: The estate consists largely of an interest in a closely-held business. Irs amendment form All installment payments due on or before the date the suit is filed have been made. Irs amendment form No accelerated installment payments have been made. Irs amendment form No Tax Court case is pending with respect to any estate tax liability. Irs amendment form If a notice of deficiency was issued to the estate regarding its liability for estate tax, the time for petitioning the Tax Court has passed. Irs amendment form No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. Irs amendment form The executor has not included any previously litigated issues in the current suit for refund. Irs amendment form The executor does not discontinue making installment payments timely, while the court considers the suit for refund. Irs amendment form    If in its final decision on the suit for refund the court redetermines the estate's tax liability, the IRS must refund any part of the estate tax amount that is disallowed. Irs amendment form This includes any part of the disallowed amount previously collected by the IRS. Irs amendment form Protective claim for refund. Irs amendment form   If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. Irs amendment form A protective claim can be either a formal claim or an amended return for credit or refund. Irs amendment form Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. Irs amendment form A protective claim preserves your right to claim a refund when the contingency is resolved. Irs amendment form A protective claim does not have to state a particular dollar amount or demand an immediate refund. Irs amendment form However, to be valid, a protective claim must: Be in writing and be signed, Include your name, address, social security number or individual taxpayer identification number, and other contact information, Identify and describe the contingencies affecting the claim, Clearly alert the IRS to the essential nature of the claim, and Identify the specific year(s) for which a refund is sought. Irs amendment form   Generally, the IRS will delay action on the protective claim until the contingency is resolved. Irs amendment form Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. Irs amendment form   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. Irs amendment form Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. Irs amendment form Special refunds. Irs amendment form   If you file a claim for refund based on one of the items listed below, the limits discussed earlier under Time for Filing a Claim for Refund may not apply. Irs amendment form These special items are: A bad debt, A worthless security, A payment or accrual of foreign tax, A net operating loss carryback, and A carryback of certain tax credits. Irs amendment form   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. Irs amendment form For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. Irs amendment form Periods of financial disability. Irs amendment form   If you are an individual (not a corporation or other taxpaying entity), the period of limitations on credits and refunds can be suspended during periods when you cannot manage your financial affairs because of physical or mental impairment that is medically determinable and either: Has lasted or can be expected to last continuously for at least 12 months, or Can be expected to result in death. Irs amendment form    The period for filing a claim for refund will not be suspended for any time that someone else, such as your spouse or guardian, was authorized to act for you in financial matters. Irs amendment form   To claim financial disability, you generally must submit the following statements with your claim for credit or refund: A written statement signed by a physician, qualified to make the determination, that sets forth: The name and a description of your physical or mental impairment, The physician's medical opinion that your physical or mental impairment prevented you from managing your financial affairs, The physician's medical opinion that your physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months, and To the best of the physician's knowledge, the specific time period during which you were prevented by such physical or mental impairment from managing your financial affairs, and A written statement by the person signing the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period described in paragraph (1)(d) of the physician's statement. Irs amendment form Alternatively, if a person was authorized to act on your behalf in financial matters during any part of the period described in that paragraph, the beginning and ending dates of the period of time the person was so authorized. Irs amendment form    The period of limitations will not be suspended on any claim for refund that (without regard to this provision) was barred as of July 22, 1998. Irs amendment form Limit on Amount of Refund If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid wi
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The Irs Amendment Form

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