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Can You Refile Your Taxes

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Can You Refile Your Taxes

Can you refile your taxes 1. Can you refile your taxes   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Can you refile your taxes Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Can you refile your taxes S. Can you refile your taxes Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Can you refile your taxes S. Can you refile your taxes Individual Income Tax Return 2350 Application for Extension of Time To File U. Can you refile your taxes S. Can you refile your taxes Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Can you refile your taxes S. Can you refile your taxes Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Can you refile your taxes Filing Requirements If you are a U. Can you refile your taxes S. Can you refile your taxes citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Can you refile your taxes Your income, filing status, and age generally determine whether you must file an income tax return. Can you refile your taxes Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Can you refile your taxes Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Can you refile your taxes Gross income. Can you refile your taxes   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Can you refile your taxes   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Can you refile your taxes If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Can you refile your taxes Self-employed individuals. Can you refile your taxes   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Can you refile your taxes Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Can you refile your taxes 65 or older. Can you refile your taxes   You are considered to be age 65 on the day before your 65th birthday. Can you refile your taxes For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Can you refile your taxes Residents of U. Can you refile your taxes S. Can you refile your taxes possessions. Can you refile your taxes   If you are (or were) a bona fide resident of a U. Can you refile your taxes S. Can you refile your taxes possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Can you refile your taxes S. Can you refile your taxes Possession. Can you refile your taxes See the instructions for the form for more information. Can you refile your taxes When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Can you refile your taxes If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Can you refile your taxes In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Can you refile your taxes When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Can you refile your taxes — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Can you refile your taxes A tax return delivered by the U. Can you refile your taxes S. Can you refile your taxes mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Can you refile your taxes See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Can you refile your taxes Foreign wire transfers. Can you refile your taxes   If you have a U. Can you refile your taxes S. Can you refile your taxes bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Can you refile your taxes If you do not have a U. Can you refile your taxes S. Can you refile your taxes bank account, ask if your financial institution has a U. Can you refile your taxes S. Can you refile your taxes affiliate that can help you make same-day wire transfers. Can you refile your taxes   For more information, visit www. Can you refile your taxes eftps. Can you refile your taxes gov. Can you refile your taxes Extensions You can get an extension of time to file your return. Can you refile your taxes In some circumstances, you also can get an extension of time to file and pay any tax due. Can you refile your taxes However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Can you refile your taxes This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Can you refile your taxes If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Can you refile your taxes Automatic 2-month extension. Can you refile your taxes   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Can you refile your taxes S. Can you refile your taxes citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Can you refile your taxes   If you use a calendar year, the regular due date of your return is April 15. Can you refile your taxes Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Can you refile your taxes Married taxpayers. Can you refile your taxes   If you file a joint return, either you or your spouse can qualify for the automatic extension. Can you refile your taxes If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Can you refile your taxes How to get the extension. Can you refile your taxes   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Can you refile your taxes Automatic 6-month extension. Can you refile your taxes   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Can you refile your taxes To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Can you refile your taxes For more information about filing electronically, see E-file options , later. Can you refile your taxes   The form must show your properly estimated tax liability based on the information available to you. Can you refile your taxes    You may not be eligible. Can you refile your taxes You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Can you refile your taxes E-file options. Can you refile your taxes    You can use e-file to get an extension of time to file. Can you refile your taxes You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Can you refile your taxes   First, complete Form 4868 to use as a worksheet. Can you refile your taxes If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Can you refile your taxes    Then, do one of the following. Can you refile your taxes E-file Form 4868. Can you refile your taxes You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Can you refile your taxes You will need to provide certain information from your tax return for 2012. Can you refile your taxes If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Can you refile your taxes If you e-file Form 4868, do not also send a paper Form 4868. Can you refile your taxes E-file and pay by credit or debit card. Can you refile your taxes You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Can you refile your taxes You can do this by phone or over the Internet. Can you refile your taxes If you do this, you do not file Form 4868. Can you refile your taxes For more information, see the instructions for your tax return. Can you refile your taxes When to file. Can you refile your taxes   Generally, you must request the 6-month extension by the regular due date of your return. Can you refile your taxes Previous 2-month extension. Can you refile your taxes   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Can you refile your taxes The 2-month period and the 6-month period start at the same time. Can you refile your taxes You have to request the additional 4 months by the new due date allowed by the 2-month extension. Can you refile your taxes   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Can you refile your taxes You must make an accurate estimate of your tax based on the information available to you. Can you refile your taxes If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Can you refile your taxes You will owe interest on the unpaid amount from the original due date of the return. Can you refile your taxes   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Can you refile your taxes Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Can you refile your taxes In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Can you refile your taxes Additional extension of time for taxpayers out of the country. Can you refile your taxes   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Can you refile your taxes   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Can you refile your taxes Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Can you refile your taxes   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Can you refile your taxes Extension of time to meet tests. Can you refile your taxes   You generally cannot get an extension of more than 6 months. Can you refile your taxes However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Can you refile your taxes   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Can you refile your taxes The tests, the exclusions, and the deduction are explained in chapter 4. Can you refile your taxes   You should request an extension if all three of the following apply. Can you refile your taxes You are a U. Can you refile your taxes S. Can you refile your taxes citizen or resident alien. Can you refile your taxes You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Can you refile your taxes Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Can you refile your taxes   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Can you refile your taxes However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Can you refile your taxes How to get an extension. Can you refile your taxes   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Can you refile your taxes Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Can you refile your taxes What if tests are not met. Can you refile your taxes   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Can you refile your taxes    You should make any request for an extension early, so that if it is denied you still can file your return on time. Can you refile your taxes Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Can you refile your taxes Return filed before test is met. Can you refile your taxes   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Can you refile your taxes S. Can you refile your taxes and foreign sources and pay the tax on that income. Can you refile your taxes If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Can you refile your taxes Foreign Currency You must express the amounts you report on your U. Can you refile your taxes S. Can you refile your taxes tax return in U. Can you refile your taxes S. Can you refile your taxes dollars. Can you refile your taxes If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Can you refile your taxes S. Can you refile your taxes dollars. Can you refile your taxes How you do this depends on your functional currency. Can you refile your taxes Your functional currency generally is the U. Can you refile your taxes S. Can you refile your taxes dollar unless you are required to use the currency of a foreign country. Can you refile your taxes You must make all federal income tax determinations in your functional currency. Can you refile your taxes The U. Can you refile your taxes S. Can you refile your taxes dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Can you refile your taxes A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Can you refile your taxes Even if you have a QBU, your functional currency is the dollar if any of the following apply. Can you refile your taxes You conduct the business in U. Can you refile your taxes S. Can you refile your taxes dollars. Can you refile your taxes The principal place of business is located in the United States. Can you refile your taxes You choose to or are required to use the U. Can you refile your taxes S. Can you refile your taxes dollar as your functional currency. Can you refile your taxes The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Can you refile your taxes Make all income tax determinations in your functional currency. Can you refile your taxes If your functional currency is the U. Can you refile your taxes S. Can you refile your taxes dollar, you must immediately translate into U. Can you refile your taxes S. Can you refile your taxes dollars all items of income, expense, etc. Can you refile your taxes (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Can you refile your taxes Use the exchange rate prevailing when you receive, pay, or accrue the item. Can you refile your taxes If there is more than one exchange rate, use the one that most properly reflects your income. Can you refile your taxes You can generally get exchange rates from banks and U. Can you refile your taxes S. Can you refile your taxes Embassies. Can you refile your taxes If your functional currency is not the U. Can you refile your taxes S. Can you refile your taxes dollar, make all income tax determinations in your functional currency. Can you refile your taxes At the end of the year, translate the results, such as income or loss, into U. Can you refile your taxes S. Can you refile your taxes dollars to report on your income tax return. Can you refile your taxes Blocked Income You generally must report your foreign income in terms of U. Can you refile your taxes S. Can you refile your taxes dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Can you refile your taxes S. Can you refile your taxes dollars. Can you refile your taxes If, because of restrictions in a foreign country, your income is not readily convertible into U. Can you refile your taxes S. Can you refile your taxes dollars or into other money or property that is readily convertible into U. Can you refile your taxes S. Can you refile your taxes dollars, your income is “blocked” or “deferrable” income. Can you refile your taxes You can report this income in one of two ways: Report the income and pay your federal income tax with U. Can you refile your taxes S. Can you refile your taxes dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Can you refile your taxes If you choose to postpone the reporting of the income, you must file an information return with your tax return. Can you refile your taxes For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Can you refile your taxes Rul. Can you refile your taxes 74-351. Can you refile your taxes ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Can you refile your taxes You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Can you refile your taxes You must report your income on your information return using the foreign currency in which you received that income. Can you refile your taxes If you have blocked income from more than one foreign country, include a separate information return for each country. Can you refile your taxes Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Can you refile your taxes S. Can you refile your taxes dollars or into other money or property that is convertible into U. Can you refile your taxes S. Can you refile your taxes currency. Can you refile your taxes Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Can you refile your taxes If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Can you refile your taxes If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Can you refile your taxes If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Can you refile your taxes To apply for permission, file Form 3115, Application for Change in Accounting Method. Can you refile your taxes You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Can you refile your taxes See the instructions for Form 3115 for information on changing your accounting method. Can you refile your taxes Fulbright Grant All income must be reported in U. Can you refile your taxes S. Can you refile your taxes dollars. Can you refile your taxes In most cases, the tax also must be paid in U. Can you refile your taxes S. Can you refile your taxes dollars. Can you refile your taxes If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Can you refile your taxes S. Can you refile your taxes tax that is based on the blocked income. Can you refile your taxes Paying U. Can you refile your taxes S. Can you refile your taxes tax in foreign currency. Can you refile your taxes   To qualify for this method of payment, you must prepare a statement that shows the following information. Can you refile your taxes You were a Fulbright grantee and were paid in nonconvertible foreign currency. Can you refile your taxes The total grant you received during the year and the amount you received in nonconvertible foreign currency. Can you refile your taxes At least 70% of the grant was paid in nonconvertible foreign currency. Can you refile your taxes The statement must be certified by the U. Can you refile your taxes S. Can you refile your taxes educational foundation or commission paying the grant or other person having control of grant payments to you. Can you refile your taxes   You should prepare at least two copies of this statement. Can you refile your taxes Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Can you refile your taxes Figuring actual tax. Can you refile your taxes   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Can you refile your taxes If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Can you refile your taxes   Adjusted gross income that is blocked income × Total U. Can you refile your taxes S. Can you refile your taxes tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Can you refile your taxes A copy of the certified statement discussed earlier. Can you refile your taxes A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Can you refile your taxes S. Can you refile your taxes dollars. Can you refile your taxes The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Can you refile your taxes Figuring estimated tax on nonconvertible foreign currency. Can you refile your taxes   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Can you refile your taxes   Adjusted gross income that is blocked income × Total estimated U. Can you refile your taxes S. Can you refile your taxes tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Can you refile your taxes Deposit of foreign currency with disbursing officer. Can you refile your taxes   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Can you refile your taxes Estimated tax installments. Can you refile your taxes   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Can you refile your taxes See Estimated Tax , later. Can you refile your taxes Deposit receipt. Can you refile your taxes   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Can you refile your taxes The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Can you refile your taxes S. Can you refile your taxes dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Can you refile your taxes Keep the copy for your records. Can you refile your taxes Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Can you refile your taxes IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Can you refile your taxes IRS computers quickly and automatically check for errors or other missing information. Can you refile your taxes Even returns with a foreign address can be e-filed! How to e-file. Can you refile your taxes   There are three ways you can e-file. Can you refile your taxes Use your personal computer. Can you refile your taxes Use a volunteer. Can you refile your taxes Many programs offering free tax help can e-file your return. Can you refile your taxes Use a tax professional. Can you refile your taxes Most tax professionals can e-file your return. Can you refile your taxes These methods are explained in detail in the instructions for your tax return. Can you refile your taxes Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Can you refile your taxes You claim the foreign earned income exclusion. Can you refile your taxes You claim the foreign housing exclusion or deduction. Can you refile your taxes You live in a foreign country. Can you refile your taxes Instead, use one of the following special addresses. Can you refile your taxes If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Can you refile your taxes O. Can you refile your taxes Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Can you refile your taxes However, you should not file with the addresses listed above if you are a bona fide resident of the U. Can you refile your taxes S. Can you refile your taxes Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Can you refile your taxes Resident of U. Can you refile your taxes S. Can you refile your taxes Virgin Islands (USVI). Can you refile your taxes   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Can you refile your taxes S. Can you refile your taxes return. Can you refile your taxes However, you must file a return with the USVI. Can you refile your taxes    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Can you refile your taxes Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Can you refile your taxes   If you are a U. Can you refile your taxes S. Can you refile your taxes citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Can you refile your taxes File the original return with the United States and file a signed copy of the U. Can you refile your taxes S. Can you refile your taxes return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Can you refile your taxes   You must complete Form 8689, Allocation of Individual Income Tax to the U. Can you refile your taxes S. Can you refile your taxes Virgin Islands, and attach a copy to both your U. Can you refile your taxes S. Can you refile your taxes return and your USVI return. Can you refile your taxes You should file your U. Can you refile your taxes S. Can you refile your taxes return with the address listed under Where To File. Can you refile your taxes   See Publication 570, Tax Guide for Individuals With Income From U. Can you refile your taxes S. Can you refile your taxes Possessions, for information about filing Virgin Islands returns. Can you refile your taxes Resident of Guam. Can you refile your taxes   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Can you refile your taxes    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Can you refile your taxes O. Can you refile your taxes Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Can you refile your taxes S. Can you refile your taxes citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Can you refile your taxes Send your return to the address listed under Where To File. Can you refile your taxes   See Publication 570 for information about filing Guam returns. Can you refile your taxes Resident of the Commonwealth of the Northern Mariana Islands. Can you refile your taxes   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Can you refile your taxes    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Can you refile your taxes O. Can you refile your taxes Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Can you refile your taxes S. Can you refile your taxes citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Can you refile your taxes Send your return to the address listed under Where To File. Can you refile your taxes   See Publication 570 for information about filing Northern Mariana Islands returns. Can you refile your taxes Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Can you refile your taxes S. Can you refile your taxes citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Can you refile your taxes S. Can you refile your taxes resident. Can you refile your taxes This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Can you refile your taxes If you make this choice, the following two rules apply. Can you refile your taxes You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Can you refile your taxes You must file a joint income tax return for the year you make the choice. Can you refile your taxes This means that neither of you can claim under any tax treaty not to be a U. Can you refile your taxes S. Can you refile your taxes resident for a tax year for which the choice is in effect. Can you refile your taxes You can file joint or separate returns in years after the year in which you make the choice. Can you refile your taxes Example 1. Can you refile your taxes Pat Smith, a U. Can you refile your taxes S. Can you refile your taxes citizen, is married to Norman, a nonresident alien. Can you refile your taxes Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Can you refile your taxes Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Can you refile your taxes Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Can you refile your taxes Example 2. Can you refile your taxes When Bob and Sharon Williams got married, both were nonresident aliens. Can you refile your taxes In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Can you refile your taxes Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Can you refile your taxes Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Can you refile your taxes Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Can you refile your taxes If you do not choose to treat your nonresident alien spouse as a U. Can you refile your taxes S. Can you refile your taxes resident, you may be able to use head of household filing status. Can you refile your taxes To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Can you refile your taxes For more information, see Publication 501. Can you refile your taxes Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Can you refile your taxes S. Can you refile your taxes resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Can you refile your taxes To get an SSN for a nonresident alien spouse, apply at an office of the U. Can you refile your taxes S. Can you refile your taxes Social Security Administration (SSA) or U. Can you refile your taxes S. Can you refile your taxes consulate. Can you refile your taxes You must complete Form SS-5, Application for a Social Security Card, available at www. Can you refile your taxes socialsecurity. Can you refile your taxes gov or by calling 1-800-772-1213. Can you refile your taxes You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Can you refile your taxes If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Can you refile your taxes 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. Can you refile your taxes It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Can you refile your taxes S. Can you refile your taxes citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Can you refile your taxes S. Can you refile your taxes residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Can you refile your taxes (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Can you refile your taxes ) You generally make this choice when you file your joint return. Can you refile your taxes However, you also can make the choice by filing a joint amended return on Form 1040X. Can you refile your taxes Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Can you refile your taxes If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Can you refile your taxes You generally must file the amended joint return within 3 years from the date you filed your original U. Can you refile your taxes S. Can you refile your taxes income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Can you refile your taxes Table 1–1. Can you refile your taxes Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Can you refile your taxes   • The revocation must be made by the due date for filing the tax return for that tax year. Can you refile your taxes   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Can you refile your taxes The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Can you refile your taxes     • The name and address of any person who is revoking the choice for a deceased spouse. Can you refile your taxes     • 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. Can you refile your taxes   • 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 the last joint return was filed. Can you refile your taxes Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Can you refile your taxes   • If the surviving spouse is a U. Can you refile your taxes S. Can you refile your taxes citizen or resident alien 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. Can you refile your taxes   • 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. Can you refile your taxes Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Can you refile your taxes Inadequate records   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. Can you refile your taxes Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Can you refile your taxes S. Can you refile your taxes citizen or resident alien at any time during the later tax year. Can you refile your taxes Example. Can you refile your taxes Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Can you refile your taxes They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Can you refile your taxes On January 10, 2012, Dick became a nonresident alien. Can you refile your taxes Judy had remained a nonresident alien. Can you refile your taxes Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Can you refile your taxes Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Can you refile your taxes For 2013, both are treated as nonresident aliens. Can you refile your taxes If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Can you refile your taxes Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Can you refile your taxes If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Can you refile your taxes Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Can you refile your taxes S. Can you refile your taxes citizen or resident abroad as for a taxpayer in the United States. Can you refile your taxes For current instructions on making estimated tax payments, see Form 1040-ES. Can you refile your taxes If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Can you refile your taxes Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Can you refile your taxes (The return must cover all 12 months. Can you refile your taxes ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Can you refile your taxes See Publication 505 for more information. Can you refile your taxes The first installment of estimated tax is due on April 15, 2014. Can you refile your taxes Foreign earned income exclusion. Can you refile your taxes   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Can you refile your taxes In addition, you can reduce your income by your estimated foreign housing deduction. Can you refile your taxes However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Can you refile your taxes If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Can you refile your taxes   For more information about figuring your estimated tax, see Publication 505. Can you refile your taxes Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Can you refile your taxes 1). Can you refile your taxes   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Can you refile your taxes 1. Can you refile your taxes Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Can you refile your taxes See the filing instructions at www. Can you refile your taxes bsaefiling. Can you refile your taxes fincen. Can you refile your taxes treas. Can you refile your taxes gov/main. Can you refile your taxes html. Can you refile your taxes   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Can you refile your taxes You do not need to file the report if the assets are with a U. Can you refile your taxes S. Can you refile your taxes military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Can you refile your taxes   More information about the filing of Form 114 can be found in the instructions for the form. Can you refile your taxes FinCEN Form 105. Can you refile your taxes   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Can you refile your taxes Certain recipients of currency or monetary instruments also must file Form 105. Can you refile your taxes   More information about the filing of Form 105 can be found in the instructions on the back of the form. Can you refile your taxes Form 8938. Can you refile your taxes   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Can you refile your taxes The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Can you refile your taxes Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Can you refile your taxes S. Can you refile your taxes person. Can you refile your taxes   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Can you refile your taxes   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Can you refile your taxes Prev  Up  Next   Home   More Online Publications
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