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Tax Return For 2012

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Tax Return For 2012

Tax return for 2012 2. Tax return for 2012   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. Tax return for 2012 Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. Tax return for 2012 S. Tax return for 2012 or foreign source income. Tax return for 2012 This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. Tax return for 2012 S. Tax return for 2012 Virgin Islands (USVI). Tax return for 2012 Generally, the same rules that apply for determining U. Tax return for 2012 S. Tax return for 2012 source income also apply for determining possession source income. Tax return for 2012 However, there are some important exceptions to these rules. Tax return for 2012 Both the general rules and the exceptions are discussed in this chapter. Tax return for 2012 U. Tax return for 2012 S. Tax return for 2012 income rule. Tax return for 2012   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. Tax return for 2012 Table 2-1 shows the general rules for determining whether income is from sources within the United States. Tax return for 2012 Table 2-1. Tax return for 2012 General Rules for Determining U. Tax return for 2012 S. Tax return for 2012 Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Tax return for 2012 Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. Tax return for 2012 For more information, see Regulations section 1. Tax return for 2012 863-1(b). Tax return for 2012 Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. Tax return for 2012 Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. Tax return for 2012 Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. Tax return for 2012 It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. Tax return for 2012 Services performed wholly within a relevant possession. Tax return for 2012   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. Tax return for 2012 However, there is an exception for income earned as a member of the U. Tax return for 2012 S. Tax return for 2012 Armed Forces or a civilian spouse. Tax return for 2012 U. Tax return for 2012 S. Tax return for 2012 Armed Forces. Tax return for 2012   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. Tax return for 2012 However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. Tax return for 2012 Civilian spouse of active duty member of the U. Tax return for 2012 S. Tax return for 2012 Armed Forces. Tax return for 2012   If you are a bona fide resident of a U. Tax return for 2012 S. Tax return for 2012 possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. Tax return for 2012 Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. Tax return for 2012 S. Tax return for 2012 possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. Tax return for 2012 Services performed partly inside and partly outside a relevant possession. Tax return for 2012   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. Tax return for 2012 Compensation (other than certain fringe benefits) is sourced on a time basis. Tax return for 2012 Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Tax return for 2012   Or, you may be permitted to use an alternative basis to determine the source of compensation. Tax return for 2012 See Alternative basis , later. Tax return for 2012   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Tax return for 2012 In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Tax return for 2012 Time basis. Tax return for 2012   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). Tax return for 2012 Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. Tax return for 2012 The time period for which the income is made does not have to be a year. Tax return for 2012 Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Tax return for 2012 Example. Tax return for 2012 In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. Tax return for 2012 Your Puerto Rico source income is $60,000, figured as follows. Tax return for 2012       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. Tax return for 2012   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Tax return for 2012 Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. Tax return for 2012 You determine the period to which the income is attributable based on the facts and circumstances of your case. Tax return for 2012 For more information on multi-year compensation, see Treasury Decision (T. Tax return for 2012 D. Tax return for 2012 ) 9212 and Regulations section 1. Tax return for 2012 861-4, 2005-35 I. Tax return for 2012 R. Tax return for 2012 B. Tax return for 2012 429, available at www. Tax return for 2012 irs. Tax return for 2012 gov/irb/2005-35_IRB/ar14. Tax return for 2012 html. Tax return for 2012 Certain fringe benefits sourced on a geographical basis. Tax return for 2012   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. Tax return for 2012 Housing. Tax return for 2012 Education. Tax return for 2012 Local transportation. Tax return for 2012 Tax reimbursement. Tax return for 2012 Hazardous or hardship duty pay. Tax return for 2012 Moving expense reimbursement. Tax return for 2012 For information on determining the source of the fringe benefits listed above, see Regulations section 1. Tax return for 2012 861-4. Tax return for 2012 Alternative basis. Tax return for 2012   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. Tax return for 2012 If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. Tax return for 2012 De minimis exception. Tax return for 2012   There is an exception to the rule for determining the source of income earned in a possession. Tax return for 2012 Generally, you will not have income from a possession if during a tax year you: Are a U. Tax return for 2012 S. Tax return for 2012 citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. Tax return for 2012 This exception began with income earned during your 2008 tax year. Tax return for 2012 Pensions. Tax return for 2012   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. Tax return for 2012 The contribution portion is sourced according to where services were performed that earned the pension. Tax return for 2012 The investment earnings portion is sourced according to the location of the pension trust. Tax return for 2012 Example. Tax return for 2012 You are a U. Tax return for 2012 S. Tax return for 2012 citizen who worked in Puerto Rico for a U. Tax return for 2012 S. Tax return for 2012 company. Tax return for 2012 All services were performed in Puerto Rico. Tax return for 2012 Upon retirement you remained in Puerto Rico and began receiving your pension from the U. Tax return for 2012 S. Tax return for 2012 pension trust of your employer. Tax return for 2012 Distributions from the U. Tax return for 2012 S. Tax return for 2012 pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. Tax return for 2012 S. Tax return for 2012 source income. Tax return for 2012 Investment Income This category includes such income as interest, dividends, rents, and royalties. Tax return for 2012 Interest income. Tax return for 2012   The source of interest income is generally determined by the residence of the payer. Tax return for 2012 Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. Tax return for 2012   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. Tax return for 2012 See Regulations section 1. Tax return for 2012 937-2(i) for more information. Tax return for 2012 Dividends. Tax return for 2012   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. Tax return for 2012 There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. Tax return for 2012 For more information, see Regulations section 1. Tax return for 2012 937-2(g). Tax return for 2012 Rental income. Tax return for 2012   Rents from property located in a relevant possession are treated as income from sources within that possession. Tax return for 2012 Royalties. Tax return for 2012   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. Tax return for 2012   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. Tax return for 2012 Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. Tax return for 2012 The most common situations are discussed below. Tax return for 2012 Real property. Tax return for 2012   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. Tax return for 2012 The location of the property generally determines the source of income from the sale. Tax return for 2012 For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. Tax return for 2012 If, however, the home you sold was located in the United States, the gain is U. Tax return for 2012 S. Tax return for 2012 source income. Tax return for 2012 Personal property. Tax return for 2012   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. Tax return for 2012 Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. Tax return for 2012 If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. Tax return for 2012   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. Tax return for 2012 The rules applying to sales of inventory are discussed below. Tax return for 2012 For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. Tax return for 2012 Inventory. Tax return for 2012   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Tax return for 2012 The source of income from the sale of inventory depends on whether the inventory was purchased or produced. Tax return for 2012 Purchased. Tax return for 2012   Income from the sale of inventory that you purchased is sourced where you sell the property. Tax return for 2012 Generally, this is where title to the property passes to the buyer. Tax return for 2012 Produced. Tax return for 2012   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. Tax return for 2012 For information on making the allocation, see Regulations section 1. Tax return for 2012 863-3(f). Tax return for 2012 Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. Tax return for 2012 S. Tax return for 2012 citizen or resident alien prior to becoming a bona fide resident of a possession. Tax return for 2012 You are subject to these special rules if you meet both of the following conditions. Tax return for 2012 For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. Tax return for 2012 For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). Tax return for 2012 If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. Tax return for 2012 Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. Tax return for 2012 S. Tax return for 2012 tax return. Tax return for 2012 (See chapter 3 for additional filing information. Tax return for 2012 ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. Tax return for 2012 These rules apply to dispositions after April 11, 2005. Tax return for 2012 For details, see Regulations section 1. Tax return for 2012 937-2(f)(1) and Examples 1 and 2 of section 1. Tax return for 2012 937-2(k). Tax return for 2012 Example 1. Tax return for 2012 In 2007, Cheryl Jones, a U. Tax return for 2012 S. Tax return for 2012 citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. Tax return for 2012 S. Tax return for 2012 corporation listed on the New York Stock Exchange. Tax return for 2012 On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. Tax return for 2012 Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. Tax return for 2012 On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. Tax return for 2012 On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. Tax return for 2012 Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. Tax return for 2012 The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. Tax return for 2012 This existing special rule applies if you are a U. Tax return for 2012 S. Tax return for 2012 citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. Tax return for 2012 S. Tax return for 2012 assets during the 10-year period beginning when you became a bona fide resident. Tax return for 2012 The gain is U. Tax return for 2012 S. Tax return for 2012 source income that generally is subject to U. Tax return for 2012 S. Tax return for 2012 tax if the property is either (1) located in the United States; (2) stock issued by a U. Tax return for 2012 S. Tax return for 2012 corporation or a debt obligation of a U. Tax return for 2012 S. Tax return for 2012 person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). Tax return for 2012 See chapter 3 for filing information. Tax return for 2012 Special election. Tax return for 2012   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. Tax return for 2012 Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. Tax return for 2012 This election overrides both of the special rules discussed earlier. Tax return for 2012   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. Tax return for 2012 Marketable securities. Tax return for 2012   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. Tax return for 2012 Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. Tax return for 2012 S. Tax return for 2012 holding periods. Tax return for 2012   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. Tax return for 2012 The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. Tax return for 2012 This is your gain (or loss) that is treated as being from sources within the relevant possession. Tax return for 2012 If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. Tax return for 2012 Example 2. Tax return for 2012 Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. Tax return for 2012 S. Tax return for 2012 and possession holding periods. Tax return for 2012 Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. Tax return for 2012 Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). Tax return for 2012 By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Tax return for 2012 Other personal property. Tax return for 2012   For personal property other than marketable securities, use a time-based allocation. Tax return for 2012 Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. Tax return for 2012      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. Tax return for 2012 Example 3. Tax return for 2012 In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. Tax return for 2012 On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. Tax return for 2012 On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. Tax return for 2012 She had owned the interest for a total of 1,720 days. Tax return for 2012 Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. Tax return for 2012 The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). Tax return for 2012 By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. Tax return for 2012 Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. Tax return for 2012 Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. Tax return for 2012 These rules do not apply to amounts paid as salary or other compensation for services. Tax return for 2012 See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. Tax return for 2012 Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. Tax return for 2012 These circumstances are listed below. Tax return for 2012 You have an office or other fixed place of business in the relevant possession to which the income can be attributed. Tax return for 2012 That office or place of business is a material factor in producing the income. Tax return for 2012 The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Tax return for 2012 An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Tax return for 2012 The three kinds of income from sources outside the relevant possession to which these rules apply are the following. Tax return for 2012 Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. Tax return for 2012 Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. Tax return for 2012 Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. Tax return for 2012 Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Tax return for 2012 Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. Tax return for 2012 Example. Tax return for 2012 Marcy Jackson is a bona fide resident of American Samoa. Tax return for 2012 Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. Tax return for 2012 A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. Tax return for 2012 Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. Tax return for 2012 The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. Tax return for 2012 However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. Tax return for 2012 Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 18-Feb-2014

The Tax Return For 2012

Tax return for 2012 Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. Tax return for 2012 gov for information about Publication 584-B, at www. Tax return for 2012 irs. Tax return for 2012 gov/pub584b. Tax return for 2012 Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. Tax return for 2012 Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. Tax return for 2012 It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. Tax return for 2012 These schedules, however, are for your information only. Tax return for 2012 You must complete Form 4684, Casualties and Thefts, to report your loss. Tax return for 2012 Prev  Up  Next   Home   More Online Publications