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Irs Form 1040 V

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Irs Form 1040 V

Irs form 1040 v 1. Irs form 1040 v   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. Irs form 1040 v Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. Irs form 1040 v Special rule for members of the U. Irs form 1040 v S. Irs form 1040 v Armed Forces. Irs form 1040 v   If you are a member of the U. Irs form 1040 v S. Irs form 1040 v Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. Irs form 1040 v Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. Irs form 1040 v Also see the special income source rule for members of the U. Irs form 1040 v S. Irs form 1040 v Armed Forces in chapter 2, under Compensation for Labor or Personal Services . Irs form 1040 v Special rule for civilian spouse of active duty member of the U. Irs form 1040 v S. Irs form 1040 v Armed Forces. Irs form 1040 v   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. Irs form 1040 v S. Irs form 1040 v possession. Irs form 1040 v Before relocating, you and your spouse must have the same tax residence. Irs form 1040 v If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. Irs form 1040 v As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. Irs form 1040 v S. Irs form 1040 v possession return, may be affected. Irs form 1040 v For more information, consult with state, local, or U. Irs form 1040 v S. Irs form 1040 v possession tax authorities regarding your tax obligations under MSRRA. Irs form 1040 v Presence Test If you are a U. Irs form 1040 v S. Irs form 1040 v citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. Irs form 1040 v You were present in the relevant possession for at least 183 days during the tax year. Irs form 1040 v You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. Irs form 1040 v During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. Irs form 1040 v You were present in the United States for no more than 90 days during the tax year. Irs form 1040 v You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. Irs form 1040 v Earned income is pay for personal services performed, such as wages, salaries, or professional fees. Irs form 1040 v You had no significant connection to the United States during the tax year. Irs form 1040 v Special rule for nonresident aliens. Irs form 1040 v   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. Irs form 1040 v Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. Irs form 1040 v In that discussion, substitute the name of the possession for “United States” and “U. Irs form 1040 v S. Irs form 1040 v ” wherever they appear. Irs form 1040 v Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. Irs form 1040 v Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. Irs form 1040 v Days of presence in a possession. Irs form 1040 v   You are considered to be present in the relevant possession on any of the following days. Irs form 1040 v Any day you are physically present in that possession at any time during the day. Irs form 1040 v Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). Irs form 1040 v Your parent. Irs form 1040 v Your spouse. Irs form 1040 v Your child, who is your son, daughter, stepson, or stepdaughter. Irs form 1040 v This includes an adopted child or child lawfully placed with you for legal adoption. Irs form 1040 v This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Irs form 1040 v Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. Irs form 1040 v   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). Irs form 1040 v Days of presence in the United States. Irs form 1040 v   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. Irs form 1040 v However, do not count the following days as days of presence in the United States. Irs form 1040 v Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. Irs form 1040 v “Child” is defined under item 2c earlier. Irs form 1040 v “Qualifying medical treatment” is defined later. Irs form 1040 v Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. Irs form 1040 v Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. Irs form 1040 v Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). Irs form 1040 v Any day you are temporarily in the United States as a student (defined later). Irs form 1040 v Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). Irs form 1040 v Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. Irs form 1040 v The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. Irs form 1040 v With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. Irs form 1040 v You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. Irs form 1040 v You must keep the following documentation. Irs form 1040 v Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. Irs form 1040 v Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. Irs form 1040 v Charitable Sports Event A charitable sports event is one that meets all of the following conditions. Irs form 1040 v The main purpose is to benefit a qualified charitable organization. Irs form 1040 v The entire net proceeds go to charity. Irs form 1040 v Volunteers perform substantially all the work. Irs form 1040 v In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. Irs form 1040 v 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 form 1040 v Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. Irs form 1040 v The 5 calendar months do not have to be consecutive. Irs form 1040 v Full-time student. Irs form 1040 v   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. Irs form 1040 v However, school attendance exclusively at night is not considered full-time attendance. Irs form 1040 v School. Irs form 1040 v   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. Irs form 1040 v It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. Irs form 1040 v Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. Irs form 1040 v This section looks at the factors that determine if a significant connection exists. Irs form 1040 v You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. Irs form 1040 v For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. Irs form 1040 v Permanent home. Irs form 1040 v   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. Irs form 1040 v The dwelling unit must be available at all times, continuously, not only for short stays. Irs form 1040 v Exception for rental property. Irs form 1040 v   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. Irs form 1040 v   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. Irs form 1040 v   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. Irs form 1040 v You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. Irs form 1040 v A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Irs form 1040 v Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. Irs form 1040 v ), and lineal descendants (children, grandchildren, etc. Irs form 1040 v ). Irs form 1040 v Anyone under an arrangement that lets you use some other dwelling unit. Irs form 1040 v Anyone at less than a fair rental price. Irs form 1040 v   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Irs form 1040 v Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. Irs form 1040 v   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. Irs form 1040 v Example—significant connection. Irs form 1040 v Ann Green, a U. Irs form 1040 v S. Irs form 1040 v citizen, is a sales representative for a company based in Guam. Irs form 1040 v Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. Irs form 1040 v Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. Irs form 1040 v When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. Irs form 1040 v Ann's stays are always of short duration and she asks her brother's permission to stay with him. Irs form 1040 v Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. Irs form 1040 v Ann satisfies the presence test because she has no significant connection to the United States. Irs form 1040 v Example—presence test. Irs form 1040 v Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. Irs form 1040 v They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. Irs form 1040 v The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. Irs form 1040 v In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. Irs form 1040 v Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. Irs form 1040 v However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. Irs form 1040 v Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. Irs form 1040 v Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. Irs form 1040 v 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 form 1040 v If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Irs form 1040 v Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. Irs form 1040 v Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. Irs form 1040 v Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). Irs form 1040 v Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). Irs form 1040 v Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. Irs form 1040 v For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. Irs form 1040 v Example. Irs form 1040 v In 2013, Sean Silverman, a U. Irs form 1040 v S. Irs form 1040 v citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. Irs form 1040 v When not at sea, Sean lived with his spouse at a house they own in American Samoa. Irs form 1040 v The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. Irs form 1040 v For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. Irs form 1040 v Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. Irs form 1040 v See Special Rules in the Year of a Move , later in this chapter. Irs form 1040 v Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. Irs form 1040 v S. Irs form 1040 v possession. Irs form 1040 v You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. Irs form 1040 v In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. Irs form 1040 v The location of your permanent home. Irs form 1040 v The location of your family. Irs form 1040 v The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. Irs form 1040 v The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. Irs form 1040 v The location where you conduct your routine personal banking activities. Irs form 1040 v The location where you conduct business activities (other than those that go into determining your tax home). Irs form 1040 v The location of the jurisdiction in which you hold a driver's license. Irs form 1040 v The location of the jurisdiction in which you vote. Irs form 1040 v The location of charitable organizations to which you contribute. Irs form 1040 v The country of residence you designate on forms and documents. Irs form 1040 v The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. Irs form 1040 v Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. Irs form 1040 v Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. Irs form 1040 v Example—closer connection to the United States. Irs form 1040 v Marcos Reyes, a U. Irs form 1040 v S. Irs form 1040 v citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. Irs form 1040 v His spouse and two teenage children remained in California to allow the children to complete high school. Irs form 1040 v He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. Irs form 1040 v Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. Irs form 1040 v Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. Irs form 1040 v Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. Irs form 1040 v Marcos received mail in California, including bank and brokerage statements and credit card bills. Irs form 1040 v He conducted his personal banking activities in California. Irs form 1040 v He held a California driver's license and was also registered to vote there. Irs form 1040 v Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. Irs form 1040 v Closer connection to another possession. Irs form 1040 v   Generally, possessions are not treated as foreign countries. Irs form 1040 v Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. Irs form 1040 v Example—tax home and closer connection to possession. Irs form 1040 v Pearl Blackmon, a U. Irs form 1040 v S. Irs form 1040 v citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. Irs form 1040 v For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. Irs form 1040 v Most of Pearl's personal belongings, including her automobile, are located in the CNMI. Irs form 1040 v She is registered to vote in, and has a driver's license issued by, the CNMI. Irs form 1040 v She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. Irs form 1040 v Pearl satisfies the presence test with respect to both Guam and the CNMI. Irs form 1040 v She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. Irs form 1040 v Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. Irs form 1040 v Pearl is considered a bona fide resident of Guam, the location of her tax home. Irs form 1040 v Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. Irs form 1040 v See Special Rules in the Year of a Move , next. Irs form 1040 v Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. Irs form 1040 v Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. Irs form 1040 v You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. Irs form 1040 v In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. Irs form 1040 v You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. Irs form 1040 v Example. Irs form 1040 v Dwight Wood, a U. Irs form 1040 v S. Irs form 1040 v citizen, files returns on a calendar year basis. Irs form 1040 v He lived in the United States from January 2007 through May 2013. Irs form 1040 v In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. Irs form 1040 v From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. Irs form 1040 v If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. Irs form 1040 v If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. Irs form 1040 v Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. Irs form 1040 v You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. Irs form 1040 v In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. Irs form 1040 v You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. Irs form 1040 v Example. Irs form 1040 v Jean Aspen, a U. Irs form 1040 v S. Irs form 1040 v citizen, files returns on a calendar year basis. Irs form 1040 v From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. Irs form 1040 v Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. Irs form 1040 v Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. Irs form 1040 v If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. Irs form 1040 v If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. Irs form 1040 v Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. Irs form 1040 v S. Irs form 1040 v citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. Irs form 1040 v Example. Irs form 1040 v Randy White, a U. Irs form 1040 v S. Irs form 1040 v citizen, files returns on a calendar year basis. Irs form 1040 v For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. Irs form 1040 v From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. Irs form 1040 v On May 5, 2013, Randy moved and changed his tax home to Nevada. Irs form 1040 v Later that year he established a closer connection to the United States than to Puerto Rico. Irs form 1040 v Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. Irs form 1040 v However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. Irs form 1040 v Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. Irs form 1040 v S. Irs form 1040 v possession, you may need to file Form 8898. Irs form 1040 v This applies to the U. Irs form 1040 v S. Irs form 1040 v possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. Irs form 1040 v Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. Irs form 1040 v Your worldwide gross income (defined below) in that tax year is more than $75,000. Irs form 1040 v You meet one of the following. Irs form 1040 v You take a position for U. Irs form 1040 v S. Irs form 1040 v tax purposes that you became a bona fide resident of a U. Irs form 1040 v S. Irs form 1040 v possession after a tax year for which you filed a U. Irs form 1040 v S. Irs form 1040 v income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. Irs form 1040 v You are a citizen or resident alien of the United States who takes the position for U. Irs form 1040 v S. Irs form 1040 v tax purposes that you ceased to be a bona fide resident of a U. Irs form 1040 v S. Irs form 1040 v possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. Irs form 1040 v You take the position for U. Irs form 1040 v S. Irs form 1040 v tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. Irs form 1040 v Worldwide gross income. Irs form 1040 v   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. Irs form 1040 v Example. Irs form 1040 v You are a U. Irs form 1040 v S. Irs form 1040 v citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. Irs form 1040 v You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. Irs form 1040 v Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. Irs form 1040 v You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. Irs form 1040 v In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. Irs form 1040 v This is in addition to any criminal penalty that may be imposed. Irs form 1040 v Prev  Up  Next   Home   More Online Publications
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Health Issues for Parents

Find resources on a few of the health issues that can affect children.

The Irs Form 1040 V

Irs form 1040 v Index A Accidentes, Pérdidas deducibles. Irs form 1040 v , Pérdidas no deducibles. Irs form 1040 v Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. Irs form 1040 v , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Irs form 1040 v Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. Irs form 1040 v Cambio de idea, Si cambia de idea. Irs form 1040 v Declaración enmendada, Declaración enmendada. Irs form 1040 v Documento escrito requerido, Documento escrito requerido. Irs form 1040 v Límite de 3 años, Límite de 3 años. Irs form 1040 v Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. Irs form 1040 v Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. Irs form 1040 v Valor justo de mercado de, Valor de automóviles. Irs form 1040 v Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. Irs form 1040 v , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. Irs form 1040 v Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. Irs form 1040 v Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Irs form 1040 v Pago adelantado, Pago adelantado. Irs form 1040 v Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. Irs form 1040 v Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. Irs form 1040 v Bienes extraviados o perdidos, Bienes extraviados o perdidos. Irs form 1040 v Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. Irs form 1040 v Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. Irs form 1040 v Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. Irs form 1040 v C Comentarios sobre la publicación, Comentarios y sugerencias. Irs form 1040 v Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. Irs form 1040 v Cómo calcular una pérdida, Comprobación de las pérdidas por robo. Irs form 1040 v Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. Irs form 1040 v Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. Irs form 1040 v , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. Irs form 1040 v Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. Irs form 1040 v Tabla 1, Tabla 1. Irs form 1040 v Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Irs form 1040 v Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. Irs form 1040 v Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. Irs form 1040 v , Contribuyentes casados. Irs form 1040 v Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. Irs form 1040 v Gastos imprevistos, Gastos afines. Irs form 1040 v Jardines, Jardines. Irs form 1040 v Limpieza, Costos de limpieza y reparaciones. Irs form 1040 v Protección, Costos de protección. Irs form 1040 v Reparaciones, Costos de limpieza y reparaciones. Irs form 1040 v Reposición, Costos de reposición. Irs form 1040 v Tasaciones, Costos de fotografías y tasaciones. Irs form 1040 v Costos de limpieza, Costos de limpieza y reparaciones. Irs form 1040 v Costos de protección, Costos de protección. Irs form 1040 v Costos de reparación, Costos de limpieza y reparaciones. Irs form 1040 v Costos de reposición, Costos de reposición. Irs form 1040 v D Declaración enmendada, Declaración enmendada. Irs form 1040 v Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Irs form 1040 v Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Irs form 1040 v , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. Irs form 1040 v Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. Irs form 1040 v Documentación de la pérdida, Comprobación de las pérdidas por robo. Irs form 1040 v Donaciones en efectivo, Donaciones en efectivo. Irs form 1040 v E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. Irs form 1040 v Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Irs form 1040 v Expropiaciones forzosas, Expropiaciones forzosas. Irs form 1040 v F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. Irs form 1040 v Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. Irs form 1040 v Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Irs form 1040 v Formulario 1040, Anexo A, Bienes de uso personal. Irs form 1040 v Formulario 1040, Anexo D, Bienes de uso personal. Irs form 1040 v Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Irs form 1040 v Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. Irs form 1040 v Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. Irs form 1040 v G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. Irs form 1040 v Reembolsos, Ganancias por reembolsos. Irs form 1040 v Gastos afines, Gastos afines. Irs form 1040 v Gastos imprevistos, Gastos afines. Irs form 1040 v I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. Irs form 1040 v L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Irs form 1040 v Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. Irs form 1040 v Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. Irs form 1040 v Pérdidas en zonas de desastre, Pérdida de inventario por desastre. Irs form 1040 v Pérdida de madera en pie, Pérdida de madera en pie. Irs form 1040 v Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. Irs form 1040 v Cuándo declarar, Si cambia de idea. Irs form 1040 v (Tabla 3), Tabla 3. Irs form 1040 v Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. Irs form 1040 v Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. Irs form 1040 v Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. Irs form 1040 v , Tabla 3. Irs form 1040 v Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. Irs form 1040 v Pérdidas deducibles, Pérdidas deducibles. Irs form 1040 v Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. Irs form 1040 v Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. Irs form 1040 v Cuándo deducir, Cuándo deducir la pérdida. Irs form 1040 v Tabla 3, Tabla 3. Irs form 1040 v Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. Irs form 1040 v Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Irs form 1040 v , Pérdidas en Zonas de Desastre Documentación, Documentación. Irs form 1040 v Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. Irs form 1040 v Inventario, Pérdida de inventario por desastre. Irs form 1040 v Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. Irs form 1040 v Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Irs form 1040 v Plazos Tributarios Aplazados, Zona de desastre con cobertura. Irs form 1040 v Préstamo federal cancelado, Préstamo federal cancelado. Irs form 1040 v Reglas para vivienda principal, Vivienda principal en zona de desastre. Irs form 1040 v , Ganancias. Irs form 1040 v Vivienda inhabitable, Vivienda inhabitable por desastre. Irs form 1040 v Pérdidas en zonas de desastre, Pérdida del inquilino. Irs form 1040 v Pérdidas no deducibles, Pérdidas no deducibles. Irs form 1040 v Pérdidas por hecho fortuito, Tabla 3. Irs form 1040 v Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. Irs form 1040 v Cuándo declarar, Pérdidas. Irs form 1040 v Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. Irs form 1040 v Deterioro progresivo, Deterioro progresivo. Irs form 1040 v Pérdidas deducibles, Pérdidas deducibles. Irs form 1040 v Pérdidas no deducibles, Pérdidas no deducibles. Irs form 1040 v Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Irs form 1040 v Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. Irs form 1040 v Comprobación de las, Comprobación de las pérdidas por robo. Irs form 1040 v Cuándo declarar, Pérdidas. Irs form 1040 v Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. Irs form 1040 v Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Irs form 1040 v Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Irs form 1040 v Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. Irs form 1040 v Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. Irs form 1040 v Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. Irs form 1040 v Cuándo declarar, Pérdida del inquilino. Irs form 1040 v Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. Irs form 1040 v Propiedad de reposición Base de, Base de la propiedad de reposición. Irs form 1040 v Vivienda principal, Vivienda principal repuesta. Irs form 1040 v Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. Irs form 1040 v Reducción de intereses y multas, Reducción de intereses y multas. Irs form 1040 v Reducción de multas, Reducción de intereses y multas. Irs form 1040 v Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. Irs form 1040 v Donaciones en efectivo, Donaciones en efectivo. Irs form 1040 v Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. Irs form 1040 v Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Irs form 1040 v Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. Irs form 1040 v S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. Irs form 1040 v Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Irs form 1040 v Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. Irs form 1040 v Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. Irs form 1040 v Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. Irs form 1040 v Sugerencias para la publicación, Comentarios y sugerencias. Irs form 1040 v T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. Irs form 1040 v Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. Irs form 1040 v Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. Irs form 1040 v Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. Irs form 1040 v , Costos de fotografías y tasaciones. Irs form 1040 v V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. Irs form 1040 v Valor sentimental, Valor sentimental. Irs form 1040 v Prev  Up     Home   More Online Publications