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Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If you are both a nonresident and resident in the same year, you have a dual status. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Dual status is explained later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Useful Items - You may want to see: Form (and Instructions) 1040 U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Individual Income Tax Return 1040A U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Individual Income Tax Return 1040NR U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Nonresident Aliens If you are an alien (not a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Even if you do not meet either of these tests, you may be able to choose to be treated as a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident for part of the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See First-Year Choice under Dual-Status Aliens, later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm (However, see Dual-Status Aliens , later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm ) This is known as the “green card” test. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You generally have this status if the U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm ” 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Resident status taken away. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Resident status is considered to have been taken away from you if the U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm government issues you a final administrative or judicial order of exclusion or deportation. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Resident status abandoned. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm consular officer. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm    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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm consular officer. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your application for abandonment. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You must file the letter by certified mail, return receipt requested. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You must keep a copy of the letter and proof that it was mailed and received. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm    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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If the USCIS or U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Under U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Expatriation Tax in chapter 4. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Termination of residency after June 3, 2004, and before June 17, 2008. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Termination of residency after June 16, 2008. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Substantial Presence Test You will be considered a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident for tax purposes if you meet the substantial presence test for calendar year 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The term United States includes the following areas. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm All 50 states and the District of Columbia. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The territorial waters of the United States. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The seabed and subsoil of those submarine areas that are adjacent to U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The term does not include U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm possessions and territories or U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm airspace. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, there are exceptions to this rule. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Do not count the following as days of presence in the United States for the substantial presence test. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Days you are in the United States as a crew member of a foreign vessel. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Days you are an exempt individual. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The specific rules that apply to each of these categories are discussed next. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Regular commuters from Canada or Mexico. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm “Workdays” are the days on which you work in the United States or Canada or Mexico. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm “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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm She was assigned to her firm's office in the United States from February 1 through June 1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm On June 2, she resumed her employment in Mexico. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm office. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm She returned to her home in Mexico on each of those evenings. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm On 7 days, she worked in her firm's Mexico office. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 8%). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Days in transit. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, you are not considered to be in transit if you attend a business meeting while in the United States. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This is true even if the meeting is held at the airport. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Crew members. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm possession. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Medical condition. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Form 8843 , later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You cannot exclude any days of presence in the United States under the following circumstances. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You returned to the United States for treatment of a medical condition that arose during a prior stay. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The condition existed before your arrival in the United States and you were aware of the condition. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It does not matter whether you needed treatment for the condition when you entered the United States. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Exempt individual. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Do not count days for which you are an exempt individual. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The term “exempt individual” does not refer to someone exempt from U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm tax, but to anyone in the following categories. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm A professional athlete temporarily in the United States to compete in a charitable sports event. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Foreign government-related individuals. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Note. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm    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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Note. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm None of your days count for purposes of the substantial presence test. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Teachers and trainees. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm immigration laws and could result in the loss of your visa status. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Also included are immediate family members of exempt teachers and trainees. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See the definition of immediate family, earlier, under Foreign government-related individuals . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, you will be an exempt individual if all of the following conditions are met. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm A foreign employer includes an office or place of business of an American entity in a foreign country or a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm possession. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Form 8843 , later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Carla was temporarily in the United States during the year as a teacher on a “J” visa. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Her compensation for the year was paid by a foreign employer. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Students. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm immigration laws and could result in the loss of your visa status. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Also included are immediate family members of exempt students. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See the definition of immediate family, earlier, under Foreign government-related individuals . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You establish that you do not intend to reside permanently in the United States. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You have substantially complied with the requirements of your visa. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Whether you have maintained a closer connection to a foreign country (discussed later). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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 . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Form 8843 , later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Professional athletes. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm A charitable sports event is one that meets the following conditions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The main purpose is to benefit a qualified charitable organization. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The entire net proceeds go to charity. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Volunteers perform substantially all the work. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Form 8843 , next. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Form 8843. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You were unable to leave the United States as planned because of a medical condition or problem. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You were a professional athlete competing in a charitable sports event. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Attach Form 8843 to your 2013 income tax return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The due date for filing is discussed in chapter 7. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Closer connection to two foreign countries. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You maintained a tax home beginning on the first day of the year in one foreign country. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You changed your tax home during the year to a second foreign country. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You continued to maintain your tax home in the second foreign country for the rest of the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Tax home. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Foreign country. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Establishing a closer connection. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The country of residence you designate on forms and documents. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It does not matter whether your permanent home is a house, an apartment, or a furnished room. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It also does not matter whether you rent or own it. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It is important, however, that your home be available at all times, continuously, and not solely for short stays. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm When you cannot have a closer connection. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The due date for filing is discussed later in chapter 7. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Effect of Tax Treaties The rules given here to determine if you are a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident do not override tax treaty definitions of residency. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm income tax. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For purposes other than figuring your tax, you will be treated as a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Information to be reported. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You may also have to attach Form 8938 (discussed in chapter 7). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This usually occurs in the year you arrive in or depart from the United States. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm First Year of Residency If you are a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident for the calendar year, but you were not a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident at any time during the preceding calendar year, you are a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident only for the part of the calendar year that begins on the residency starting date. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You are a nonresident alien for the part of the year before that date. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Residency starting date under substantial presence test. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Closer Connection to a Foreign Country , earlier. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   In determining whether you can exclude up to 10 days, the following rules apply. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Ivan Ivanovich is a citizen of Russia. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm His tax home remained in Russia. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm On March 1, 2013, he moved to the United States and resided here for the rest of the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Ivan is able to establish a closer connection to Russia for the period January 6–10. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Thus, his residency starting date is March 1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Statement required to exclude up to 10 days of presence. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You must sign and date this statement and include a declaration that it is made under penalties of perjury. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The statement must contain the following information (as applicable). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your name, address, U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm taxpayer identification number (if any), and U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm visa number (if any). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your passport number and the name of the country that issued your passport. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The tax year for which the statement applies. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The first day that you were present in the United States during the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The dates of the days you are excluding in figuring your first day of residency. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Attach the required statement to your income tax return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The due date for filing is discussed in chapter 7. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Therefore, your first day of residency will be the first day you are present in the United States. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Residency starting date under green card test. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Residency during the preceding year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you were a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident during any part of the preceding calendar year and you are a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident for any part of the current year, you will be considered a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident at the beginning of the current year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This applies whether you are a resident under the substantial presence test or green card test. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Robert Bach is a citizen of Switzerland. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm He came to the United States as a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm In calendar year 2013, Robert's U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident for part of 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You are treated as a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident for the rest of the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Note. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You do not have to be married to make this choice. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example 1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Juan DaSilva is a citizen of the Philippines. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm He stayed in the United States for the rest of the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm During 2014, Juan was a resident of the United States under the substantial presence test. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 4%). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If Juan makes the first-year choice, his residency starting date will be November 1, 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example 2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Statement required to make the first-year choice for 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You must attach a statement to Form 1040 to make the first-year choice for 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The statement must contain your name and address and specify the following. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm That you are making the first-year choice for 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm That you were not a resident in 2012. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm That you are a resident under the substantial presence test in 2014. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The number of days of presence in the United States during 2014. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The date or dates of absence from the United States during 2013 that you are treating as days of presence. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Individual Income Tax Return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Enter the tax on Form 4868. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident for the entire year if all of the following apply. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You were a nonresident alien at the beginning of the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You are a resident alien or U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm citizen at the end of the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You are married to a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm citizen or resident alien at the end of the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your spouse joins you in making the choice. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Note. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If you are single at the end of the year, you cannot make this choice. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If you make this choice, the following rules apply. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You and your spouse are treated as U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm residents for the entire year for income tax purposes. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You and your spouse are taxed on worldwide income. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You and your spouse must file a joint return for the year of the choice. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Note. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm citizen or resident. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Nonresident Spouse Treated as a Resident , later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If you previously made that choice and it is still in effect, you do not need to make the choice explained here. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Making the choice. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You should attach a statement signed by both spouses to your joint return for the year of the choice. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The statement must contain the following information. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm A declaration that you both qualify to make the choice and that you choose to be treated as U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm residents for the entire tax year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm )   You generally make this choice when you file your joint return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, you also can make the choice by filing Form 1040X, Amended U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Individual Income Tax Return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You generally must file the amended joint return within 3 years from the date you filed your original U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Last Year of Residency If you were a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident in 2013 but are not a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident during any part of 2014, you cease to be a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident on your residency termination date. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Earlier residency termination date. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You may qualify for a residency termination date that is earlier than December 31. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Closer Connection to a Foreign Country , earlier. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm See Expatriation Tax in chapter 4. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Termination of residency. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm De minimis presence. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you are a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm In determining whether you can exclude up to 10 days, the following rules apply. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Lola Bovary is a citizen of Malta. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm She is able to establish a closer connection to Malta for the period December 12–16. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Lola is not a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Lola is a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Lola's residency termination date is August 25, 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Residency during the next year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you are a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Statement required to establish your residency termination date. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You must file a statement with the IRS to establish your residency termination date. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You must sign and date this statement and include a declaration that it is made under penalties of perjury. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The statement must contain the following information (as applicable). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your name, address, U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm taxpayer identification number (if any), and U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm visa number (if any). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your passport number and the name of the country that issued your passport. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The tax year for which the statement applies. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The last day that you were present in the United States during the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The date that your status as a lawful permanent resident was abandoned or rescinded. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Attach the required statement to your income tax return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The due date for filing is discussed in chapter 7. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Neither you nor your spouse can claim under any tax treaty not to be a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm resident. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You are both taxed on worldwide income. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm In June, Bob became a resident alien and remained a resident for the rest of the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It should contain the following information. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm A declaration that one spouse was a nonresident alien and the other spouse a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm residents for the entire tax year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The name, address, and identification number of each spouse. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm ) Amended return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You generally make this choice when you file your joint return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, you can also make the choice by filing a joint amended return on Form 1040X. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You generally must file the amended joint return within 3 years from the date you filed your original U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm citizen or resident alien at any time during the tax year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Example. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm On January 10, 2012, Dick became a nonresident alien. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Judy had remained a nonresident alien throughout the period. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If Dick becomes a resident alien again in 2014, their choice is no longer suspended. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Revocation. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The statement must include the name, address, and identification number of each spouse. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm ) 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm File the statement as follows. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Death. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, if the surviving spouse is a U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Legal separation. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Inadequate records. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 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. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Prev  Up  Next   Home   More Online Publications
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IRS Releases the Dirty Dozen Tax Scams for 2013

IRS YouTube Video
Dirty Dozen: English | Spanish | ASL

IR-2013-33, March 26, 2013

WASHINGTON — The Internal Revenue Service today issued its annual “Dirty Dozen” list of tax scams, reminding taxpayers to use caution during tax season to protect themselves against a wide range of schemes ranging from identity theft to return preparer fraud.

The Dirty Dozen listing, compiled by the IRS each year, lists a variety of common scams taxpayers can encounter at any point during the year. But many of these schemes peak during filing season as people prepare their tax returns.

"This tax season, the IRS has stepped up its efforts to protect taxpayers from a wide range of schemes, including moving aggressively to combat identity theft and refund fraud," said IRS Acting Commissioner Steven T. Miller. "The Dirty Dozen list shows that scams come in many forms during filing season. Don't let a scam artist steal from you or talk you into doing something you will regret later."

Illegal scams can lead to significant penalties and interest and possible criminal prosecution. IRS Criminal Investigation works closely with the Department of Justice (DOJ) to shutdown scams and prosecute the criminals behind them.

The following are the Dirty Dozen tax scams for 2013:

Identity Theft

Tax fraud through the use of identity theft tops this year’s Dirty Dozen list. Identity theft occurs when someone uses your personal information such as your name, Social Security number (SSN) or other identifying information, without your permission, to commit fraud or other crimes. In many cases, an identity thief uses a legitimate taxpayer’s identity to fraudulently file a tax return and claim a refund.

Combating identity theft and refund fraud is a top priority for the IRS, and we are taking special steps to assist victims. For the 2013 tax season, the IRS has put in place a number of additional steps to prevent identity theft and detect refund fraud before it occurs. We have dramatically enhanced our systems, and we are committed to continuing to improve our prevention, detection and assistance efforts.

The IRS has a comprehensive and aggressive identity theft strategy employing a three-pronged effort focusing on fraud prevention, early detection and victim assistance. We are continually reviewing our processes and policies to ensure that we are doing everything possible to minimize identity theft incidents, to help those victimized by it and to investigate those who are committing the crimes.

The IRS continues to increase its efforts against refund fraud, which includes identity theft. During 2012, the IRS prevented the issuance of $20 billion of fraudulent refunds, including those related to identity theft, compared with $14 billion in 2011.

This January, the IRS also conducted a coordinated and highly successful identity theft enforcement sweep. The coast-to-coast effort against identity theft suspects led to 734 enforcement actions in January, including 298 indictments, informations, complaints and arrests. The effort comes on top of a growing identity theft effort that led to 2,400 other enforcement actions against identity thieves during fiscal year 2012. The Criminal Investigation unit has devoted more than 500,000 staff-hours to fighting this issue.

We know identity theft is a frustrating and complex process for victims. The IRS has 3,000 people working on identity theft related cases — more than double the number in late 2011. And we have trained 35,000 employees who work with taxpayers to help with identity theft situations.

The IRS has a special section on IRS.gov dedicated to identity theft issues, including YouTube videos, tips for taxpayers and an assistance guide. For victims, the information includes how to contact the IRS Identity Protection Specialized Unit. For other taxpayers, there are tips on how taxpayers can protect themselves against identity theft.

Taxpayers who believe they are at risk of identity theft due to lost or stolen personal information should contact the IRS immediately so the agency can take action to secure their tax account. Taxpayers can call the IRS Identity Protection Specialized Unit at 800-908-4490. More information can be found on the special identity protection page.

Phishing

Phishing is a scam typically carried out with the help of unsolicited email or a fake website that poses as a legitimate site to lure in potential victims and prompt them to provide valuable personal and financial information. Armed with this information, a criminal can commit identity theft or financial theft.

If you receive an unsolicited email that appears to be from either the IRS or an organization closely linked to the IRS, such as the Electronic Federal Tax Payment System (EFTPS), report it by sending it to phishing@irs.gov.

It is important to keep in mind the IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. The IRS has information that can help you protect yourself from email scams.

Return Preparer Fraud

About 60 percent of taxpayers will use tax professionals this year to prepare their tax returns. Most return preparers provide honest service to their clients. But some unscrupulous preparers prey on unsuspecting taxpayers, and the result can be refund fraud or identity theft.

It is important to choose carefully when hiring an individual or firm to prepare your return. This year, the IRS wants to remind all taxpayers that they should use only preparers who sign the returns they prepare and enter their IRS Preparer Tax Identification Numbers (PTINs).

The IRS also has created a new web page to assist taxpayers. For tips about choosing a preparer, red flags, details on preparer qualifications and information on how and when to make a complaint, visit www.irs.gov/chooseataxpro.

Remember: Taxpayers are legally responsible for what’s on their tax return even if it is prepared by someone else. Make sure the preparer you hire is up to the task.

IRS.gov has general information on reporting tax fraud. More specifically, report abusive tax preparers to the IRS on Form 14157, Complaint: Tax Return Preparer. Download Form 14157 and fill it out or order by mail at 800-TAX FORM (800-829-3676). The form includes a return address.

Hiding Income Offshore

Over the years, numerous individuals have been identified as evading U.S. taxes by hiding income in offshore banks, brokerage accounts or nominee entities, using debit cards, credit cards or wire transfers to access the funds. Others have employed foreign trusts, employee-leasing schemes, private annuities or insurance plans for the same purpose.

The IRS uses information gained from its investigations to pursue taxpayers with undeclared accounts, as well as the banks and bankers suspected of helping clients hide their assets overseas. The IRS works closely with the Department of Justice (DOJ) to prosecute tax evasion cases.

While there are legitimate reasons for maintaining financial accounts abroad, there are reporting requirements that need to be fulfilled. U.S. taxpayers who maintain such accounts and who do not comply with reporting and disclosure requirements are breaking the law and risk significant penalties and fines, as well as the possibility of criminal prosecution.

Since 2009, 38,000 individuals have come forward voluntarily to disclose their foreign financial accounts, taking advantage of special opportunities to comply with the U.S. tax system and resolve their tax obligations. And, with new foreign account reporting requirements being phased in over the next few years, hiding income offshore will become increasingly more difficult.

At the beginning of 2012, the IRS reopened the Offshore Voluntary Disclosure Program (OVDP) following continued strong interest from taxpayers and tax practitioners after the closure of the 2011 and 2009 programs. The IRS continues working on a wide range of international tax issues and follows ongoing efforts with DOJ to pursue criminal prosecution of international tax evasion. This program will be open for an indefinite period until otherwise announced.

The IRS has collected $5.5 billion so far from people who participated in offshore voluntary disclosure programs since 2009.

“Free Money” from the IRS & Tax Scams Involving Social Security

Flyers and advertisements for free money from the IRS, suggesting that the taxpayer can file a tax return with little or no documentation, have been appearing in community churches around the country. These schemes promise refunds to people who have little or no income and normally don’t have a tax filing requirement – and are also often spread by word of mouth as unsuspecting and well-intentioned people tell their friends and relatives.

Scammers prey on low income individuals and the elderly and members of church congregations with bogus promises of free money. They build false hopes and charge people good money for bad advice including encouraging taxpayers to make fictitious claims for refunds or rebates based on false statements of entitlement to tax credits. For example, some promoters claim they can obtain for their victims, often senior citizens, a tax refund or nonexistent stimulus payment based on the American Opportunity Tax Credit, even if the victim was not enrolled in or paying for college. Con artists also falsely claim that refunds are available even if the victim went to school decades ago. In the end, the victims discover their claims are rejected. Meanwhile, the promoters are long gone. The IRS warns all taxpayers to remain vigilant.

There are also a number of tax scams involving Social Security. For example, scammers have been known to lure the unsuspecting with promises of non-existent Social Security refunds or rebates. In another situation, a taxpayer may really be due a credit or refund but uses inflated information to complete the return.

Beware: Intentional mistakes of this kind can result in a $5,000 penalty.

Impersonation of Charitable Organizations

Another long-standing type of abuse or fraud is scams that occur in the wake of significant natural disasters.

Following major disasters, it’s common for scam artists to impersonate charities to get money or private information from well-intentioned taxpayers. Scam artists can use a variety of tactics. Some scammers operating bogus charities may contact people by telephone or email to solicit money or financial information. They may even directly contact disaster victims and claim to be working for or on behalf of the IRS to help the victims file casualty loss claims and get tax refunds.

They may attempt to get personal financial information or Social Security numbers that can be used to steal the victims’ identities or financial resources. Bogus websites may solicit funds for disaster victims. As in the case of a recent disaster, Hurricane Sandy, the IRS cautions both victims of natural disasters and people wishing to make charitable donations to avoid scam artists by following these tips:

  • To help disaster victims, donate to recognized charities.
  • Be wary of charities with names that are similar to familiar or nationally known organizations. Some phony charities use names or websites that sound or look like those of respected, legitimate organizations. IRS.gov has a search feature, Exempt Organizations Select Check, which allows people to find legitimate, qualified charities to which donations may be tax-deductible.
  • Don’t give out personal financial information, such as Social Security numbers or credit card and bank account numbers and passwords, to anyone who solicits  a contribution from you. Scam artists may use this information to steal your identity and money.
  • Don’t give or send cash. For security and tax record purposes, contribute by check or credit card or another way that provides documentation of the gift.

Call the IRS toll-free disaster assistance telephone number (1-866-562-5227) if you are a disaster victim with specific questions about tax relief or disaster related tax issues.

False/Inflated Income and Expenses

Including income that was never earned, either as wages or as self-employment income in order to maximize refundable credits, is another popular scam. Claiming income you did not earn or expenses you did not pay in order to secure larger refundable credits such as the Earned Income Tax Credit could have serious repercussions. This could result in repaying the erroneous refunds, including interest and penalties, and in some cases, even prosecution.

Additionally, some taxpayers are filing excessive claims for the fuel tax credit. Farmers and other taxpayers who use fuel for off-highway business purposes may be eligible for the fuel tax credit. But other individuals have claimed the tax credit although they were not eligible. Fraud involving the fuel tax credit is considered a frivolous tax claim and can result in a penalty of $5,000.

False Form 1099 Refund Claims

In some cases, individuals have made refund claims based on the bogus theory that the federal government maintains secret accounts for U.S. citizens and that taxpayers can gain access to the accounts by issuing 1099-OID forms to the IRS. In this ongoing scam, the perpetrator files a fake information return, such as a Form 1099 Original Issue Discount (OID), to justify a false refund claim on a corresponding tax return.

Don’t fall prey to people who encourage you to claim deductions or credits to which you are not entitled or willingly allow others to use your information to file false returns. If you are a party to such schemes, you could be liable for financial penalties or even face criminal prosecution.

Frivolous Arguments

Promoters of frivolous schemes encourage taxpayers to make unreasonable and outlandish claims to avoid paying the taxes they owe. The IRS has a list of frivolous tax arguments that taxpayers should avoid. These arguments are false and have been thrown out of court. While taxpayers have the right to contest their tax liabilities in court, no one has the right to disobey the law.

Falsely Claiming Zero Wages

Filing a phony information return is an illegal way to lower the amount of taxes an individual owes. Typically, a Form 4852 (Substitute Form W-2) or a “corrected” Form 1099 is used as a way to improperly reduce taxable income to zero. The taxpayer may also submit a statement rebutting wages and taxes reported by a payer to the IRS.

Sometimes, fraudsters even include an explanation on their Form 4852 that cites statutory language on the definition of wages or may include some reference to a paying company that refuses to issue a corrected Form W-2 for fear of IRS retaliation. Taxpayers should resist any temptation to participate in any variations of this scheme. Filing this type of return may result in a $5,000 penalty.

Disguised Corporate Ownership

Third parties are improperly used to request employer identification numbers and form corporations that obscure the true ownership of the business.

These entities can be used to underreport income, claim fictitious deductions, avoid filing tax returns, participate in listed transactions and facilitate money laundering and financial crimes. The IRS is working with state authorities to identify these entities and bring the owners into compliance with the law.

Misuse of Trusts

For years, unscrupulous promoters have urged taxpayers to transfer assets into trusts. While there are legitimate uses of trusts in tax and estate planning, some highly questionable transactions promise reduction of income subject to tax, deductions for personal expenses and reduced estate or gift taxes. Such trusts rarely deliver the tax benefits promised and are used primarily as a means of avoiding income tax liability and hiding assets from creditors, including the IRS.

IRS personnel have seen an increase in the improper use of private annuity trusts and foreign trusts to shift income and deduct personal expenses. As with other arrangements, taxpayers should seek the advice of a trusted professional before entering a trust arrangement.
 

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Page Last Reviewed or Updated: 07-Mar-2014

The Www Hrblock Com Lp Efile Html &otppartnerid 9012&campaignid Ps_mcm_9012_0011&omnisource Msn Camp028d E Efile Free M Desktop Bmm

Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 1. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Employee. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Other payee. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Earning credits in 2013 and 2014. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Penalties. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It also discusses taxpayer identification numbers. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Table 1-1 lists the benefits of filing electronically. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You may want to get Publication 509, Tax Calendars. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It has tax calendars that tell you when to file returns and make tax payments. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. 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Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It is also available from the SSA website at www. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm socialsecurity. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm gov. 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Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You may need to get a new EIN if either the form or the ownership of your business changes. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information, see Publication 1635, Understanding Your EIN. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm When you need identification numbers of other persons. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   In operating your business, you will probably make certain payments you must report on information returns. 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Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you have employees, you must get an SSN from each of them. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This may occur if the employee's name was changed due to marriage or divorce. 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Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Benefits of EFTPS: The chance of an error in making your payments is reduced. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You receive immediate confirmation of every transaction. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Penalty for underpayment of tax. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The IRS will figure the penalty for you and send you a bill. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information, see Publication 505. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If you earned income as a statutory employee, you do not pay SE tax on that income. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Social security coverage. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Social security benefits are available to self-employed persons just as they are to wage earners. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your payments of SE tax contribute to your coverage under the social security system. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm How to become insured under social security. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You must be insured under the social security system before you begin receiving social security benefits. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Earning credits in 2013 and 2014. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm    Making false statements to get or to increase social security benefits may subject you to penalties. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The Social Security Administration (SSA) time limit for posting self-employment income. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The SSA will not change its records to increase your self-employment income. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Who must pay self-employment tax. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Your net earnings from self-employment (excluding church employee income) were $400 or more. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You had church employee income of $108. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 28 or more. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm SE tax rate. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   For 2013, the SE tax rate on net earnings is 15. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 3% (12. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 4% social security tax plus 2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 9% Medicare tax). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Maximum earnings subject to SE tax. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 4% social security part of the SE tax on any of your net earnings. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm However, you must pay the 2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 9% Medicare part of the SE tax on all your net earnings. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   More information. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Table 1-2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Self-employment tax Schedule SE File with Form 1040. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm     See Publication 15. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Last day of February (March 31 if filing electronically)3. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Federal unemployment (FUTA) tax 940 January 313. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm     Other forms – see the General Instructions for Certain Information Returns. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Excise tax See Excise Taxes See the instructions to the forms. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information, see Publication 509, Tax Calendars. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 2 File a separate schedule for each business. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Employment taxes include the following items. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Social security and Medicare taxes. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Federal income tax withholding. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Federal unemployment (FUTA) tax. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information, see Publication 15 (Circular E), Employer's Tax Guide. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm That publication explains your tax responsibilities as an employer. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm That publication has information to help you determine whether an individual is an independent contractor or an employee. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm An independent contractor is someone who is self-employed. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Manufacture or sell certain products. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Operate certain kinds of businesses. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Use various kinds of equipment, facilities, or products. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Receive payment for certain services. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information on excise taxes, see Publication 510, Excise Taxes. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Form 720. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. 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Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Form 2290. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information, see the Instructions for Form 2290. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Depositing excise taxes. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For details on depositing excise taxes, see the Instructions for Form 720. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You must give a copy of each information return you are required to file to the recipient or payer. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Form 1099-MISC. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm These payments include the following items. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Rent payments of $600 or more, other than rents paid to real estate agents. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Royalty payments of $10 or more. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Payments to certain crew members by operators of fishing boats. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Form W-2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm You can file Form W-2 online. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Penalties. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information, see the General Instructions for Certain Information Returns. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Failure to file information returns. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Failure to furnish correct payee statements. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Waiver of penalties. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm ) Form 8300. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Cash includes U. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm S. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm and foreign coin and currency. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Cash does not include a check drawn on an individual's personal account (personal check). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Penalties. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Table 1-3. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Going Out of Business Checklists (Note. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm For more information, see the instructions for the listed forms. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   □ File Form 8594 with your Form 1040 if you sold your business. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Note. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   □ File Form 940 for the calendar year in which final wages were paid. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Note. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Note. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm These forms are generally due by the due date of your final Form 941 or Form 944. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   □ File Form W-3 to file Forms W-2. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm Note. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. Www hrblock com lp efile html &otppartnerid 9012&campaignid ps_mcm_9012_0011&omnisource msn camp028d e efile free m desktop bmm   □ File Form 1096 to file Forms 1099-MISC. 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