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Tax Software 2012

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Tax Software 2012

Tax software 2012 16. Tax software 2012   Cómo Declarar Ganancias y Pérdidas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Tax software 2012 Excepción 2. Tax software 2012 Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Tax software 2012 Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Qué Hay de Nuevo Tasas máximas de ganancias de capital. Tax software 2012  Para el año 2013, las tasas máximas de ganancias de capital son del 0%, 15%, 20%, 25% y 28%. Tax software 2012 Introduction En este capítulo se explica cómo declarar ganancias y pérdidas de capital provenientes de ventas, intercambios y otras enajenaciones de bienes de inversión en el Formulario 8949 y el Anexo D (Formulario 1040). Tax software 2012 Esta explicación abarca los siguientes temas: Cómo declarar ganancias y pérdidas a corto plazo. Tax software 2012 Cómo declarar ganancias y pérdidas a largo plazo. Tax software 2012 Cómo calcular pérdidas de capital que se van a trasladar al año siguiente. Tax software 2012 Cómo calcular los impuestos sobre una ganancia neta de capital. Tax software 2012 Si vende o de otro modo enajena bienes utilizados en una ocupación o negocio o en la producción de ingresos, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés, antes de completar el Anexo D (Formulario 1040). Tax software 2012 Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés Formulario (e Instrucciones) 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés 6252 Installment Sale Income (Ingresos de ventas a plazos), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de pérdidas en actividades pasivas), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de activos de capital, en inglés) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés Cómo Declarar Ganancias y Pérdidas de Capital Declare sus ganancias y pérdidas de capital en el Formulario 8949. Tax software 2012 Complete el Formulario 8949 antes de completar las líneas 1b, 2, 3, 8b, 9 ó 10 del Anexo D (Formulario 1040). Tax software 2012 Use el Formulario 8949 para declarar: La venta o intercambio de un activo de capital, la cual no se declaró en ningún otro formulario o anexo, Ganancias por canjes involuntarios (aparte de cuando se deba a un hecho fortuito o un robo) de activos de capital que no sirven para propósitos de negocio o lucro y Deudas incobrables que no provienen del negocio. Tax software 2012 Use el Anexo D (Formulario 1040): Para calcular la ganancia o pérdida total de las transacciones declaradas en el Formulario 8949; Para declarar una ganancia proveniente del Formulario 6252 o de la Parte I del Formulario 4797; Para declarar una ganancia o pérdida proveniente del Formulario 4684, 6781 u 8824; Para declarar distribuciones de ganancias de capital no declaradas directamente en el Formulario 1040 o en el Formulario 1040A; Para declarar una pérdida de capital trasladada del año tributario anterior al año tributario actual; Para declarar su parte de una ganancia (o pérdida) de una sociedad colectiva, sociedad anónima de tipo S, caudal hereditario o fideicomiso; Para declarar las transacciones informadas a usted en el Formulario 1099-B (o documento sustitutivo), el cual muestra las bases informadas al IRS y al cual no corresponde ninguno de los ajustes o códigos del Formulario 8949; y Para declarar ganancias de capital a largo plazo no distribuidas provenientes del Formulario 2439. Tax software 2012 Anote en el Formulario 8949 todas las ventas e intercambios de activos de capital (incluyendo acciones, bonos, etc. Tax software 2012 ) y de bienes raíces (si no se declararon en el Formulario 4684, 4797, 6252, 6781 u 8824 o la línea 1a u 8a del Anexo D). Tax software 2012 Declare estas transacciones aun si usted no recibió un Formulario 1099-B o 1099-S (u otra declaración sustitutiva) para la transacción. Tax software 2012 Declare las ganancias o pérdidas a corto plazo en la Parte I. Tax software 2012 Declare ganancias y pérdidas a largo plazo en la Parte II. Tax software 2012 Use cuantos Formularios 8949 sean necesarios. Tax software 2012 Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040). Tax software 2012   Hay ciertas circunstancias bajo las cuales usted tal vez no tenga que presentar el Formulario 8949 ni el Anexo D (Formulario 1040). Tax software 2012 Excepción 1. Tax software 2012   Usted no tiene que presentar el Formulario 8949 ni el Anexo D (Formulario 1040) si no tiene pérdidas de capital y sus únicas ganancias de capital son distribuciones de ganancia de capital correspondientes al (los) recuadro(s) 2a del (de los) Formulario(s) 1099-DIV (o declaraciones sustitutivas). Tax software 2012 (Si alguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibe indica una cifra en el recuadro 2b (ganancias no recuperadas conforme a la sección 1250), el recuadro 2c (ganancias conforme a la sección 1202) o el recuadro 2d (ganancias (tasas de 28%) por la venta de objetos coleccionables, usted no reúne los requisitos para esta excepción). Tax software 2012 Si reúne los requisitos para esta excepción, declare sus distribuciones de ganancia de capital directamente en la línea 13 del Formulario 1040 y marque el recuadro en la línea 13. Tax software 2012 También debe utillizar la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para impuestos sobre dividendos y ganancias de capital), que encontrará en las Instrucciones del Formulario 1040, para calcular su impuesto. Tax software 2012 Usted pede declarar sus distribuciones de ganancias de capital en la línea 10 del Formulario 1040A, en vez del Formulario 1040, si ninguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibió indica una cifra en los recuadros 2b, 2c o 2d y usted no tiene que presentar el Formulario 1040. Tax software 2012 Excepción 2. Tax software 2012   Usted tiene que presentar el Anexo D (Formulario 1040), pero por lo general no tiene que presentar el Formulario 8949 si la Excepción 1 no le corresponde y sus únicas ganancias y pérdidas de capital son: Distribuciones de ganancias de capital; Una pérdida de capital trasladada de un año anterior; Una ganancia correspondiente al Formulario 2439 ó 6252, o de la Parte I del Formulario 4797; Una ganancia o pérdida correspondiente al Formulario 4684, 6781 u 8824; Una ganancia o pérdida de una sociedad colectiva, sociedad anónima de tipo S, un caudal hereditario o fideicomiso; Ganancias y pérdidas de transacciones por las cuales usted recibió el Formulario 1099-B (o un documento sustitutivo), el cual muestra las bases informadas al IRS y por lo cual no necesita hacer ningún ajuste en la columna (g) del Formulario 8949 ni anotar ningún código en la columna (f) del Formulario 8949. Tax software 2012 Ventas a plazos. Tax software 2012   No puede utilizar el método de pago a plazos para declarar una ganancia proveniente de la venta de acciones o valores bursátiles cotizados en un mercado de valores bursátiles establecido. Tax software 2012 Tiene que declarar la totalidad de la ganancia en el año de la venta (el año en el que ocurra la fecha de canje). Tax software 2012 Ganancias y pérdidas provenientes de una actividad pasiva. Tax software 2012    Si tiene pérdidas o ganancias provenientes de una actividad pasiva, es posible que tenga que declararlas también en el Formulario 8582. Tax software 2012 En ciertos casos, la pérdida puede ser limitada conforme a las reglas de actividad pasiva. Tax software 2012 Consulte el Formulario 8582 y sus instrucciones correspondientes por separado para obtener información adicional sobre la declaración de ganancias y pérdidas de capital producto de una actividad pasiva. Tax software 2012 Transacciones que se declaran en el Formulario 1099-B. Tax software 2012   Si vendió bienes, como acciones, bonos o ciertos productos de consumo bursátiles, a través de un agente corredor bursátil, éste debe entregarle un Formulario 1099-B o documento sustitutivo. Tax software 2012 Utilice el Formulario 1099-B o el documento sustitutivo para completar el Formulario 8949. Tax software 2012 Si usted vendió un valor bursátil garantizado en 2013, su agente corredor bursátil le mandará un Formulario 1099-B (o declaración sustitutiva) que le indica la base. Tax software 2012 Esto le ayudará a completar el Formulario 8949. Tax software 2012 Por lo general, los valores bursátiles garantizados son aquéllos que usted adquirió después del año 2010. Tax software 2012   Declare las ganancias brutas que aparezcan en el recuadro 2a del Formulario 1099-B como el precio de venta en la columna (d) de la Parte I o la Parte II del Formulario 8949, según le corresponda a su caso. Tax software 2012 No obstante, si el agente corredor bursátil indica, en el recuadro 2a del Formulario 1099-B, haber declarado al IRS las ganancias brutas (precio de venta) menos comisiones y primas de opciones, anote el precio neto de venta resultante en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. Tax software 2012   Incluya en la columna (g) todo gasto de venta, tal como honorarios de agente corredor bursátil, comisiones, impuestos de traspaso locales y estatales y primas de opciones, a menos que usted haya declarado el precio neto de venta en la columna (d). Tax software 2012 Si incluye un gasto de venta en la columna (g), anote “E” en la columna (f). Tax software 2012 Transacciones que se declaran en el Formulario 1099-CAP. Tax software 2012   Si es dueño de acciones de una sociedad anónima en cuyo control o estructura de capital haya habido cambios importantes, dicha sociedad debe enviarle el Formulario 1099-CAP o documento sustitutivo. Tax software 2012 Utilice el Formulario 1099-CAP o documento sustitutivo para completar el Formulario 8949. Tax software 2012 Si sus cálculos indican que, debido al cambio, usted tendría una pérdida, no anote ninguna cantidad en el Formulario 8949 ni en el Anexo D (Formulario 1040). Tax software 2012 Esta transacción no le da la posibilidad de declarar una pérdida en el Anexo D (Formulario 1040). Tax software 2012   Declare el total de la cantidad recibida indicado en el recuadro 2 del Formulario 1099-CAP como el precio de venta en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. Tax software 2012 Transacciones que se declaran en el Formulario 1099-S. Tax software 2012   Si vendió o canjeó bienes raíces que han de declararse, normalmente la persona encargada de comunicar transacciones de bienes raíces debe entregarle un Formulario 1099-S en el que se indiquen las ganancias brutas. Tax software 2012    “Bienes raíces que han de declararse” son toda participación en una propiedad actual o futura en cualesquiera de los siguientes casos: Terrenos con o sin mejoras, incluido el espacio aéreo; Estructuras intrínsecamente permanentes, incluido todo edificio residencial, comercial o industrial; Una unidad de condominio y sus instalaciones accesorias y elementos comunes, incluido el terreno; y Acciones de cooperativa de viviendas en sociedad anónima (como se define en la sección 216 del Código de Impuestos Internos). Tax software 2012   Una “persona encargada de comunicar transacciones de bienes raíces” puede ser el abogado del comprador, el abogado de usted, una compañía de escrituras de propiedad o de cuentas en depósito, un prestamista hipotecario, el agente corredor bursátil de usted, el agente corredor bursátil del comprador o la persona que adquiera la mayor participación en la propiedad. Tax software 2012   El Formulario 1099-S indicará las ganancias brutas de la venta o el intercambio en el recuadro 2. Tax software 2012 Consulte las Instrucciones para el Formulario 8949 y las Instrucciones para el Anexo D (Formulario 1040) para saber cómo se declaran estas transacciones e incluirlas en la Parte I o Parte II del Formulario 8949, tal como le corresponda a su caso. Tax software 2012 No obstante, declare los intercambios por bienes del mismo tipo en el Formulario 8824. Tax software 2012   Es ilegal que una persona encargada de comunicar transacciones de bienes raíces le cobre un cargo por separado por cumplir con el requisito de presentación del Formulario 1099-S. Tax software 2012 Nominatarios. Tax software 2012   Si recibe ganancias brutas como nominatario (es decir, las ganancias brutas están a nombre suyo pero en realidad pertenecen a otra persona), vea las Instrucciones para el Formulario 8949, para saber cómo declarar estas cantidades en el Formulario 8949. Tax software 2012 Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Tax software 2012   Si recibió ganancias brutas en calidad de nominatario en 2013, tiene que presentar al IRS el Formulario 1099-B o el Formulario 1099-S correspondiente a dichas ganancias. Tax software 2012 Envíe el Formulario 1099-B o el Formulario 1099-S junto con el Formulario 1096, Annual Summary and Transmittal of U. Tax software 2012 S. Tax software 2012 Information Returns (Resumen e informe anual de declaraciones informativas de los Estados Unidos), en inglés, al Centro de Servicio del Servicio de Impuestos Internos que le corresponda a más tardar el 28 de febrero de 2014 (31 de marzo de 2014, si presenta el Formulario 1099-B o el Formulario 1099-S por vía electrónica). Tax software 2012 Entregue la Copia B del Formulario 1099-B o del Formulario 1099-S al verdadero dueño de dichas ganancias a más tardar el 18 de febrero de 2014. Tax software 2012 En el Formulario 1099-B, usted debe constar como “Payer” (Pagador). Tax software 2012 El otro dueño debe constar como “Recipient” (Destinatario). Tax software 2012 En el Formulario 1099-S, usted debe constar como “Filer” (Declarante). Tax software 2012 El otro dueño debe constar como “Transferor” (Cesionista). Tax software 2012 No obstante, usted no tiene que presentar el Formulario 1099-B ni el Formulario 1099-S para mostrar las ganancias de su cónyuge. Tax software 2012 Para más información acerca de los requisitos de presentación de ciertas declaraciones informativas y las multas por no presentar (o facilitar) dichas declaraciones, vea las General Instructions for Certain Information Returns (Instrucciones generales para determinadas declaraciones informativas), en inglés. Tax software 2012 Si presenta la declaración electrónicamente, vea la Publicación 1220, en inglés. Tax software 2012 Venta de bienes comprados en diferentes ocasiones. Tax software 2012   Si vende un paquete de acciones u otros bienes que haya comprado en diferentes ocasiones, declare la pérdida o ganancia a corto plazo procedente de la venta en una fila de la Parte I del Formulario 8949 y anote la pérdida o ganancia a largo plazo en una fila de la Parte II del Formulario 8949. Tax software 2012 Escriba “Various” (Varios) en la columna (b) para la “Date acquired” (Fecha de adquisición). Tax software 2012 Gastos de venta. Tax software 2012    En la columna (g) del Formulario 8949, incluya todo gasto de venta, como honorarios de agentes corredores bursátiles, comisiones, impuestos estatales y locales sobre traspasos y primas de opciones, a menos que usted haya declarado el precio neto de ventas en la columna (d). Tax software 2012 Si usted incluyó un gasto de venta en la columna (g), anote “E” en la columna (f). Tax software 2012   Para más información sobre los ajustes a la base, vea el capítulo 13. Tax software 2012 Ganancias y pérdidas a corto plazo. Tax software 2012   Las ganancias o pérdidas de capital sobre la venta o canje de bienes de inversión que haya tenido por 1 año o menos se consideran pérdidas o ganancias de capital a corto plazo. Tax software 2012 Declárelas en la Parte I del Formulario 8949. Tax software 2012   Sume su parte de pérdidas o ganancias de capital a corto plazo provenientes de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos, además de toda pérdida de capital a corto plazo que se haya trasladado de un año anterior, con las demás ganancias y pérdidas de capital a corto plazo para calcular la pérdida o ganancia de capital neta a corto plazo en la línea 7 del Anexo D (Formulario 1040). Tax software 2012 Ganancias y pérdidas a largo plazo. Tax software 2012    Una ganancia o pérdida de capital sobre la venta o canje de bienes de inversión que haya tenido durante más de 1 año se considera ganancia o pérdida de capital a largo plazo. Tax software 2012 Declárela en la Parte II del Formulario 8949. Tax software 2012   Usted debe declarar lo siguiente en la Parte II del Anexo D (Formulario 1040): Ganancias de capital a largo plazo de un fondo mutuo (u otra sociedad inversionista reglamentada) o de una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) que no hayan sido distribuidas; Su participación de las ganancias y pérdidas de capital a largo plazo de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos; Toda distribución de ganancia de capital proveniente de fondos mutuos y sociedades de inversión inmobiliaria (REIT) que no se haya declarado directamente en la línea 10 del Formulario 1040A o la línea 13 del Formulario 1040; y Pérdidas de capital a largo plazo trasladadas de un año anterior. Tax software 2012    El resultado que se dé después de sumar dichas cantidades con las demás ganancias de capital a largo plazo y restar las pérdidas de capital a largo plazo es la ganancia o pérdida de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). Tax software 2012 Total de la ganancia o pérdida neta. Tax software 2012   Para calcular el total de la ganancia o pérdida neta, sume la ganancia o pérdida de capital neta a corto plazo (línea 7 del Anexo D (Formulario 1040)) con la pérdida o ganancia de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). Tax software 2012 Anote el resultado en la línea 16 de la Parte III del Anexo D (Formulario 1040). Tax software 2012 Si tiene pérdidas que sobrepasen las ganancias, vea Pérdidas de Capital , que se encuentra a continuación. Tax software 2012 Si las líneas 15 y 16 del Anexo D (Formulario 1040) son ganancias y el ingreso sujeto a impuestos en su Formulario 1040 es mayor de cero, vea Tasas Impositivas sobre Ganancias de Capital , más adelante. Tax software 2012 Pérdidas de Capital Si las pérdidas de capital son mayores que las ganancias de capital, se puede declarar una deducción por pérdida de capital. Tax software 2012 Declare la cantidad de la deducción en la línea 13 del Formulario 1040, anotándola entre paréntesis. Tax software 2012 Límite sobre la deducción. Tax software 2012   La deducción por ganancia de capital permisible, calculada en el Anexo D (Formulario 1040), es la cantidad que sea menor de las siguientes: $3,000 ($1,500 si es casado y presenta una declaración por separado) o El total de la pérdida neta tal como aparece en la línea 16 del Anexo D (Formulario 1040). Tax software 2012   Puede usar el total de la pérdida neta para reducir sus ingresos en una cantidad equivalente, hasta el límite de $3,000. Tax software 2012 Traslado de pérdida de capital. Tax software 2012   Si el total de la pérdida neta en la línea 16 del Anexo D (Formulario 1040) sobrepasa el límite anual de las deducciones de pérdida de capital, puede trasladar al año siguiente la parte sobrante y tratarla como si hubiera incurrido en la misma durante ese próximo año. Tax software 2012 Si una parte de la pérdida sigue sin usarse, puede trasladarla a años posteriores hasta que se agote. Tax software 2012   Cuando calcule una cantidad de pérdida de capital que se trasladará al año siguiente, tiene que tener en cuenta la deducción permisible del año en curso, la haya reclamado o no, e independientemente de si presentó o no una declaración correspondiente al año en curso. Tax software 2012   Cuando traslade una pérdida a un año posterior, ésta sigue siendo una pérdida a largo plazo o corto plazo. Tax software 2012 Una pérdida de capital a largo plazo que usted traslade al año tributario siguiente reducirá las ganancias de capital a largo plazo de dicho año antes de reducir las ganancias de capital a corto plazo de dicho año. Tax software 2012 Cálculo de la cantidad trasladada al año siguiente. Tax software 2012   La cantidad de la pérdida de capital a trasladarse al año siguiente es la cantidad de pérdida neta total que sea mayor que la cantidad menor entre: La deducción por pérdida de capital permisible durante el año o Sus ingresos sujetos a impuestos aumentados por la deducción por pérdida de capital permisible durante el año y la deducción por exenciones personales. Tax software 2012   Si las deducciones son mayores que sus ingresos brutos del año tributario, utilice los ingresos negativos sujetos a impuestos al calcular la cantidad en el punto (2). Tax software 2012    Complete la Capital Loss Carryover Worksheet (Hoja de trabajo para calcular la pérdida de capital a trasladarse a años posteriores) en las Instrucciones del Anexo D o la Publicación 550, en inglés, para calcular la parte de la pérdida de capital que se pueda trasladar. Tax software 2012 Ejemplo. Tax software 2012 Roberto y Gloria vendieron valores bursátiles en 2013. Tax software 2012 Las ventas dieron por resultado una pérdida de capital de $7,000. Tax software 2012 No hicieron otras transacciones de capital. Tax software 2012 Sus ingresos sujetos a impuestos fueron $26,000. Tax software 2012 En la declaración conjunta de 2013, pueden deducir $3,000. Tax software 2012 La parte de la pérdida que no usaron, $4,000 ($7,000 − $3,000), se puede trasladar a 2014. Tax software 2012 Si la pérdida de capital hubiera sido $2,000, la deducción por pérdida de capital también habría sido $2,000. Tax software 2012 No tendrían cantidad alguna a trasladar al año siguiente. Tax software 2012 Utilice primero las pérdidas a corto plazo. Tax software 2012   Cuando calcule la cantidad a trasladarse al año siguiente, utilice primero las pérdidas de capital a corto plazo, aunque haya incurrido en las mismas después de una pérdida de capital a largo plazo. Tax software 2012 Si no ha alcanzado el límite de la deducción por pérdidas de capital después de haber utilizado las pérdidas de capital a corto plazo, utilice las pérdidas de capital a largo plazo hasta alcanzar el límite. Tax software 2012 Pérdida de capital de un difunto. Tax software 2012    Una pérdida de capital sufrida por una persona en su último año tributario antes de fallecer (o que se haya traspasado de un año anterior a dicho año) se puede deducir sólo en la última declaración del impuesto sobre el ingreso personal que se presente a nombre del difunto. Tax software 2012 Los límites de pérdida de capital explicados anteriormente aún corresponden en este caso. Tax software 2012 El caudal hereditario (patrimonio) del difunto no puede deducir ninguna parte de la pérdida ni trasladarla a años posteriores. Tax software 2012 Declaraciones conjuntas y separadas. Tax software 2012   Si antes usted y su cónyuge presentaban declaraciones por separado y ahora presentan una declaración conjunta, sume las cantidades de pérdida de capital que cada uno de ustedes haya trasladado a un año siguiente. Tax software 2012 No obstante, si antes usted y su cónyuge presentaban una declaración conjunta y ahora presentan declaraciones por separado, toda pérdida de capital que se haya trasladado a un año siguiente se puede deducir sólo en la declaración del cónyuge que de hecho sufrió la pérdida. Tax software 2012 Tasas Impositivas sobre Ganancias de Capital Las tasas impositivas correspondientes a una ganancia neta de capital suelen ser más bajas que las que corresponden a otros ingresos. Tax software 2012 Estas tasas reducidas se conocen como las “tasas máximas de ganancias de capital”. Tax software 2012 El término “ganancia neta de capital” designa la cantidad por la que la ganancia neta de capital a largo plazo del año supera la pérdida de capital neta a corto plazo. Tax software 2012 Para el año 2013, las tasas máximas correspondientes a ganancias de capital son 0%, 15%, 20%, 25% y 28%. Tax software 2012 Vea la Tabla 16-1, para obtener información detallada. Tax software 2012 Si para calcular el impuesto utiliza las tasas máximas correspondientes a ganancias de capital y el cálculo normal de impuestos le resulta en unos impuestos más bajos, el cálculo normal de impuestos es el que le corresponde. Tax software 2012 Ejemplo. Tax software 2012 Su ganancia neta de capital proviene en su totalidad de la venta de artículos coleccionables, por lo tanto, la tasa correspondiente a la ganancia de capital es 28%. Tax software 2012 Si de otro modo está sujeto a una tasa menor del 28%, la tasa del 28% no corresponde. Tax software 2012 Deducción de los intereses de inversiones. Tax software 2012   Si declara una deducción de intereses de inversiones, tal vez tenga que reducir la cantidad de su ganancia neta de capital que reúna los requisitos para las tasas impositivas sobre ganancias de capital. Tax software 2012 Réstele la cantidad de la ganancia neta de capital que opte por incluir en los ingresos de inversiones al calcular el límite de la deducción de los mismos. Tax software 2012 Para hacer esto, se utiliza la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) en las Instrucciones para el Anexo D (Formulario 1040), en inglés, o la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital), que se encuentra en las instrucciones por separado correspondientes a los Formularios 1040 y 1040A, en inglés. Tax software 2012 Para más información acerca del límite de los intereses procedentes de inversiones, vea Interest Expenses (Gastos de intereses) en el capítulo 3 de la Publicación 550, en inglés. Tax software 2012 Tabla 16-1. Tax software 2012 ¿Cuál es la Tasa Máxima de Ganancias de Capital que le Corresponde? SI la ganancia neta de capital se deriva de . Tax software 2012 . Tax software 2012 . Tax software 2012 ENTONCES la  tasa máxima de  ganancia de capital es . Tax software 2012 . Tax software 2012 . Tax software 2012 una ganancia producto de artículos coleccionables 28% una ganancia, la cual reúne los requisitos, sobre acciones de pequeños negocios calificados menos la exclusión conforme a la sección 1202 28% una ganancia conforme a la sección 1250 no recuperada 25% otra ganancia1 y la tasa impositiva normal correspondiente es 39. Tax software 2012 6% 20% otra ganancia1 y la tasa impositiva normal correspondiente es 25%, 28%, 33% o 35% 15% otra ganancia1 y la tasa impositiva normal correspondiente es 10% o 15% 0% 1 El término “otra ganancia” significa toda ganancia que no sea una ganancia procedente de artículos coleccionables, ganancia sobre acciones de pequeños negocios calificados o una ganancia conforme a la sección 1250 no recuperada. Tax software 2012     Ganancia o pérdida procedente de artículos coleccionables. Tax software 2012   Ésta es una ganancia o pérdida que se deriva de la venta o canje de una obra de arte, alfombra, antigüedad, metal (como oro, plata y platino en barras), piedra preciosa, estampilla o sello, moneda o bebida alcohólica que haya tenido más de 1 año. Tax software 2012   Se considera que una ganancia procedente de artículos coleccionables abarca las ganancias resultantes de la venta de una participación en una sociedad colectiva, sociedad anónima de tipo S o fideicomiso, generadas por una plusvalía no realizada de dichos artículos coleccionables. Tax software 2012 Ganancia sobre acciones de pequeños negocios calificados. Tax software 2012    Si obtuvo una ganancia de acciones de pequeños negocios calificados y fue dueño de dichas acciones durante más de 5 años, normalmente puede excluir de los ingresos una parte o la totalidad de su ganancia bajo la sección 1202. Tax software 2012 La ganancia que cumple los requisitos, menos la exclusión conforme a la sección 1202, es una ganancia con una tasa de 28%. Tax software 2012 Vea Gains on Qualified Small Business Stock (Ganancias de acciones de pequeños negocios calificados) en el capítulo 4 de la Publicación 550, en inglés. Tax software 2012 Ganancia conforme a la sección 1250 no recuperada. Tax software 2012    Por lo general, ésta es toda parte de la ganancia de capital que se haya originado por la venta de bienes conforme a la sección 1250 (bienes raíces) debido a depreciación (pero no más que la ganancia neta conforme a la sección 1231) menos toda pérdida neta en el grupo del 28%. Tax software 2012 Use la Unrecaptured Section 1250 Gain Worksheet (Hoja de trabajo de ganancias no recuperadas conforme a la sección 1250) de las Instrucciones del Anexo D (Formulario 1040), en inglés, para calcular la ganancia no recuperada conforme a la sección 1250. Tax software 2012 Para más información sobre bienes conforme a la sección 1250 y ganancias conforme a la sección 1231, vea el capítulo 3 de la Publicación 544, en inglés. Tax software 2012 Cálculo de los impuestos a base de las tasas máximas de ganancias de capital. Tax software 2012   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital) o la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D), la que corresponda, para calcular su impuesto si ha recibido dividendos calificados o ganancia neta de capital. Tax software 2012 Tiene ganancia neta de capital si las cantidades de las líneas 15 y 16 del Anexo D ambas son ganancias. Tax software 2012 Hoja de trabajo para los impuestos del Anexo D. Tax software 2012   Utilice la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) que se encuentra en las Instrucciones del Anexo D (Formulario 1040) para calcular el impuesto si se dan las siguientes condiciones: Tiene que presentar el Anexo D (Formulario 1040) y La cantidad de la línea 18 (ganancia a una tasa de 28%) o la línea 19 (ganancia no recuperada conforme a la sección 1250) del Anexo D (Formulario 1040) es mayor de cero. Tax software 2012 Hoja de trabajo para el impuesto sobre dividendos calificados y ganancias de capital. Tax software 2012   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para el impuesto sobre los dividendos calificados y ganancias de capital) de las instrucciones del Formulario 1040 o Formulario 1040A (el que presente) para calcular el impuesto si no tiene que utilizar la Hoja de trabajo para los impuestos del Anexo D (como se explica anteriormente) y corresponde cualquiera de los siguientes puntos: Recibió dividendos calificados. Tax software 2012 (Vea Dividendos Calificados en el capítulo 8). Tax software 2012 No tiene que presentar el Anexo D (Formulario 1040) y recibió distribuciones de ganancias de capital. Tax software 2012 (Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , anteriormente). Tax software 2012 Las cantidades de las líneas 15 y 16 del Anexo D (Formulario 1040) son mayores de cero. Tax software 2012 Impuesto mínimo alternativo. Tax software 2012   Estas tasas de ganancias de capital se utilizan también para calcular el impuesto mínimo alternativo. Tax software 2012 Prev  Up  Next   Home   More Online Publications
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Education, Jobs, and Volunteerism for Seniors

Most people will spend up to 1/3 of their life in retirement, depending on the age at which they choose to stop working full-time. Research has shown that staying engaged in retirement can result in better health and a prolonged life. Some of the ways satisfied retirees stay engaged after retirement are through education, part time work, and volunteering.


The Tax Software 2012

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