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Tax Forms 1040ez 2014

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Tax Forms 1040ez 2014

Tax forms 1040ez 2014 5. Tax forms 1040ez 2014   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Tax forms 1040ez 2014 Shared equity financing agreement. Tax forms 1040ez 2014 Donation of use of the property. Tax forms 1040ez 2014 Examples. Tax forms 1040ez 2014 Days used for repairs and maintenance. Tax forms 1040ez 2014 Days used as a main home before or after renting. Tax forms 1040ez 2014 Reporting Income and DeductionsNot used as a home. Tax forms 1040ez 2014 Used as a home but rented less than 15 days. Tax forms 1040ez 2014 Used as a home and rented 15 days or more. Tax forms 1040ez 2014 If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. Tax forms 1040ez 2014 In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. Tax forms 1040ez 2014 Only your rental expenses may deducted on Schedule E (Form 1040). Tax forms 1040ez 2014 Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Tax forms 1040ez 2014 You must also determine if the dwelling unit is considered a home. Tax forms 1040ez 2014 The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Tax forms 1040ez 2014 Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Tax forms 1040ez 2014 There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. Tax forms 1040ez 2014 Dwelling unit. Tax forms 1040ez 2014   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Tax forms 1040ez 2014 It also includes all structures or other property belonging to the dwelling unit. Tax forms 1040ez 2014 A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Tax forms 1040ez 2014   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Tax forms 1040ez 2014 Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. Tax forms 1040ez 2014 Example. Tax forms 1040ez 2014 You rent a room in your home that is always available for short-term occupancy by paying customers. Tax forms 1040ez 2014 You do not use the room yourself and you allow only paying customers to use the room. Tax forms 1040ez 2014 This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Tax forms 1040ez 2014 Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. Tax forms 1040ez 2014 When dividing your expenses, follow these rules. Tax forms 1040ez 2014 Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. Tax forms 1040ez 2014 (This rule does not apply when determining whether you used the unit as a home. Tax forms 1040ez 2014 ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Tax forms 1040ez 2014 Fair rental price. Tax forms 1040ez 2014   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. Tax forms 1040ez 2014 The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. Tax forms 1040ez 2014   Ask yourself the following questions when comparing another property with yours. Tax forms 1040ez 2014 Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. Tax forms 1040ez 2014 Example. Tax forms 1040ez 2014 Your beach cottage was available for rent from June 1 through August 31 (92 days). Tax forms 1040ez 2014 Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. Tax forms 1040ez 2014 The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. Tax forms 1040ez 2014 Your family also used the cottage during the last 2 weeks of May (14 days). Tax forms 1040ez 2014 The cottage was not used at all before May 17 or after August 31. Tax forms 1040ez 2014 You figure the part of the cottage expenses to treat as rental expenses as follows. Tax forms 1040ez 2014 The cottage was used for rental a total of 85 days (92 − 7). Tax forms 1040ez 2014 The days it was available for rent but not rented (7 days) are not days of rental use. Tax forms 1040ez 2014 The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Tax forms 1040ez 2014 You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Tax forms 1040ez 2014 The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Tax forms 1040ez 2014 Your rental expenses are 85/99 (86%) of the cottage expenses. Tax forms 1040ez 2014 Note. Tax forms 1040ez 2014 When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. Tax forms 1040ez 2014 Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Tax forms 1040ez 2014 Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. Tax forms 1040ez 2014 If you have a net loss, you may not be able to deduct all of the rental expenses. Tax forms 1040ez 2014 See Dwelling Unit Used as a Home, next. Tax forms 1040ez 2014 Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. Tax forms 1040ez 2014 You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. Tax forms 1040ez 2014 See What is a day of personal use , later. Tax forms 1040ez 2014 If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. Tax forms 1040ez 2014 Instead, count it as a day of personal use in applying both (1) and (2) above. Tax forms 1040ez 2014 What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. Tax forms 1040ez 2014 You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Tax forms 1040ez 2014 However, see Days used as a main home before or after renting , later. Tax forms 1040ez 2014 A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Tax forms 1040ez 2014 Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Tax forms 1040ez 2014 ), and lineal descendants (children, grandchildren, etc. Tax forms 1040ez 2014 ). Tax forms 1040ez 2014 Anyone under an arrangement that lets you use some other dwelling unit. Tax forms 1040ez 2014 Anyone at less than a fair rental price. Tax forms 1040ez 2014 Main home. Tax forms 1040ez 2014   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. Tax forms 1040ez 2014 Shared equity financing agreement. Tax forms 1040ez 2014   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. Tax forms 1040ez 2014 Donation of use of the property. Tax forms 1040ez 2014   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. Tax forms 1040ez 2014 Examples. Tax forms 1040ez 2014   The following examples show how to determine if you have days of personal use. Tax forms 1040ez 2014 Example 1. Tax forms 1040ez 2014 You and your neighbor are co-owners of a condominium at the beach. Tax forms 1040ez 2014 Last year, you rented the unit to vacationers whenever possible. Tax forms 1040ez 2014 The unit was not used as a main home by anyone. Tax forms 1040ez 2014 Your neighbor used the unit for 2 weeks last year; you did not use it at all. Tax forms 1040ez 2014 Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. Tax forms 1040ez 2014 Example 2. Tax forms 1040ez 2014 You and your neighbors are co-owners of a house under a shared equity financing agreement. Tax forms 1040ez 2014 Your neighbors live in the house and pay you a fair rental price. Tax forms 1040ez 2014 Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. Tax forms 1040ez 2014 This is because your neighbors rent the house as their main home under a shared equity financing agreement. Tax forms 1040ez 2014 Example 3. Tax forms 1040ez 2014 You own a rental property that you rent to your son. Tax forms 1040ez 2014 Your son does not own any interest in this property. Tax forms 1040ez 2014 He uses it as his main home and pays you a fair rental price. Tax forms 1040ez 2014 Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. Tax forms 1040ez 2014 Example 4. Tax forms 1040ez 2014 You rent your beach house to Rosa. Tax forms 1040ez 2014 Rosa rents her cabin in the mountains to you. Tax forms 1040ez 2014 You each pay a fair rental price. Tax forms 1040ez 2014 You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. Tax forms 1040ez 2014 Example 5. Tax forms 1040ez 2014 You rent an apartment to your mother at less than a fair rental price. Tax forms 1040ez 2014 You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. Tax forms 1040ez 2014 Days used for repairs and maintenance. Tax forms 1040ez 2014   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Tax forms 1040ez 2014 Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. Tax forms 1040ez 2014 Example. Tax forms 1040ez 2014 Corey owns a cabin in the mountains that he rents for most of the year. Tax forms 1040ez 2014 He spends a week at the cabin with family members. Tax forms 1040ez 2014 Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. Tax forms 1040ez 2014 Corey's family members, however, work substantially full time on the cabin each day during the week. Tax forms 1040ez 2014 The main purpose of being at the cabin that week is to do maintenance work. Tax forms 1040ez 2014 Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Tax forms 1040ez 2014 Days used as a main home before or after renting. Tax forms 1040ez 2014   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. Tax forms 1040ez 2014 Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Tax forms 1040ez 2014 You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. Tax forms 1040ez 2014 However, this special rule does not apply when dividing expenses between rental and personal use. Tax forms 1040ez 2014 See Property Changed to Rental Use in chapter 4. Tax forms 1040ez 2014 Example 1. Tax forms 1040ez 2014 On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. Tax forms 1040ez 2014 You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Tax forms 1040ez 2014 On June 1, 2013, you moved back into your old house. Tax forms 1040ez 2014 The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. Tax forms 1040ez 2014 Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Tax forms 1040ez 2014 Example 2. Tax forms 1040ez 2014 On January 31, you moved out of the condominium where you had lived for 3 years. Tax forms 1040ez 2014 You offered it for rent at a fair rental price beginning on February 1. Tax forms 1040ez 2014 You were unable to rent it until April. Tax forms 1040ez 2014 On September 15, you sold the condominium. Tax forms 1040ez 2014 The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. Tax forms 1040ez 2014 Examples. Tax forms 1040ez 2014   The following examples show how to determine whether you used your rental property as a home. Tax forms 1040ez 2014 Example 1. Tax forms 1040ez 2014 You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Tax forms 1040ez 2014 You rented the basement apartment at a fair rental price to college students during the regular school year. Tax forms 1040ez 2014 You rented to them on a 9-month lease (273 days). Tax forms 1040ez 2014 You figured 10% of the total days rented to others at a fair rental price is 27 days. Tax forms 1040ez 2014 During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Tax forms 1040ez 2014 Your basement apartment was used as a home because you used it for personal purposes for 30 days. Tax forms 1040ez 2014 Rent-free use by your brothers is considered personal use. Tax forms 1040ez 2014 Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Tax forms 1040ez 2014 Example 2. Tax forms 1040ez 2014 You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). Tax forms 1040ez 2014 Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Tax forms 1040ez 2014 You figured 10% of the total days rented to others at a fair rental price is 3 days. Tax forms 1040ez 2014 The room was used as a home because you used it for personal purposes for 21 days. Tax forms 1040ez 2014 That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Tax forms 1040ez 2014 Example 3. Tax forms 1040ez 2014 You own a condominium apartment in a resort area. Tax forms 1040ez 2014 You rented it at a fair rental price for a total of 170 days during the year. Tax forms 1040ez 2014 For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. Tax forms 1040ez 2014 Your family actually used the apartment for 10 of those days. Tax forms 1040ez 2014 Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Tax forms 1040ez 2014 You figured 10% of the total days rented to others at a fair rental price is 16 days. Tax forms 1040ez 2014 Your family also used the apartment for 7 other days during the year. Tax forms 1040ez 2014 You used the apartment as a home because you used it for personal purposes for 17 days. Tax forms 1040ez 2014 That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Tax forms 1040ez 2014 Minimal rental use. Tax forms 1040ez 2014   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. Tax forms 1040ez 2014 See Used as a home but rented less than 15 days, later, for more information. Tax forms 1040ez 2014 Limit on deductions. Tax forms 1040ez 2014   Renting a dwelling unit that is considered a home is not a passive activity. Tax forms 1040ez 2014 Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. Tax forms 1040ez 2014 The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Tax forms 1040ez 2014 Any expenses carried forward to the next year will be subject to any limits that apply for that year. Tax forms 1040ez 2014 This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. Tax forms 1040ez 2014   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Tax forms 1040ez 2014 Reporting Income and Deductions Property not used for personal purposes. Tax forms 1040ez 2014   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Tax forms 1040ez 2014 Property used for personal purposes. Tax forms 1040ez 2014   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. Tax forms 1040ez 2014 Not used as a home. Tax forms 1040ez 2014   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Tax forms 1040ez 2014 Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Tax forms 1040ez 2014 The expenses for personal use are not deductible as rental expenses. Tax forms 1040ez 2014   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Tax forms 1040ez 2014 Used as a home but rented less than 15 days. Tax forms 1040ez 2014   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). Tax forms 1040ez 2014 You are not required to report the rental income and rental expenses from this activity. Tax forms 1040ez 2014 The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Tax forms 1040ez 2014 See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Tax forms 1040ez 2014 Used as a home and rented 15 days or more. Tax forms 1040ez 2014   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. Tax forms 1040ez 2014 Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Tax forms 1040ez 2014 The expenses for personal use are not deductible as rental expenses. Tax forms 1040ez 2014   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. Tax forms 1040ez 2014 You do not need to use Worksheet 5-1. Tax forms 1040ez 2014   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Tax forms 1040ez 2014 To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Tax forms 1040ez 2014 Worksheet 5-1. Tax forms 1040ez 2014 Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. Tax forms 1040ez 2014 Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Tax forms 1040ez 2014 ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. Tax forms 1040ez 2014 Rental Use Percentage A. Tax forms 1040ez 2014 Total days available for rent at fair rental price A. Tax forms 1040ez 2014       B. Tax forms 1040ez 2014 Total days available for rent (line A) but not rented B. Tax forms 1040ez 2014       C. Tax forms 1040ez 2014 Total days of rental use. Tax forms 1040ez 2014 Subtract line B from line A C. Tax forms 1040ez 2014       D. Tax forms 1040ez 2014 Total days of personal use (including days rented at less than fair rental price) D. Tax forms 1040ez 2014       E. Tax forms 1040ez 2014 Total days of rental and personal use. Tax forms 1040ez 2014 Add lines C and D E. Tax forms 1040ez 2014       F. Tax forms 1040ez 2014 Percentage of expenses allowed for rental. Tax forms 1040ez 2014 Divide line C by line E     F. Tax forms 1040ez 2014 . Tax forms 1040ez 2014 PART II. Tax forms 1040ez 2014 Allowable Rental Expenses 1. Tax forms 1040ez 2014 Enter rents received 1. Tax forms 1040ez 2014   2a. Tax forms 1040ez 2014 Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Tax forms 1040ez 2014       b. Tax forms 1040ez 2014 Enter the rental portion of real estate taxes b. Tax forms 1040ez 2014       c. Tax forms 1040ez 2014 Enter the rental portion of deductible casualty and theft losses (see instructions) c. Tax forms 1040ez 2014       d. Tax forms 1040ez 2014 Enter direct rental expenses (see instructions) d. Tax forms 1040ez 2014       e. Tax forms 1040ez 2014 Fully deductible rental expenses. Tax forms 1040ez 2014 Add lines 2a–2d. Tax forms 1040ez 2014 Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Tax forms 1040ez 2014   3. Tax forms 1040ez 2014 Subtract line 2e from line 1. Tax forms 1040ez 2014 If zero or less, enter -0- 3. Tax forms 1040ez 2014   4a. Tax forms 1040ez 2014 Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Tax forms 1040ez 2014       b. Tax forms 1040ez 2014 Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Tax forms 1040ez 2014       c. Tax forms 1040ez 2014 Carryover of operating expenses from 2012 worksheet c. Tax forms 1040ez 2014       d. Tax forms 1040ez 2014 Add lines 4a–4c d. Tax forms 1040ez 2014       e. Tax forms 1040ez 2014 Allowable expenses. Tax forms 1040ez 2014 Enter the smaller of line 3 or line 4d (see instructions) 4e. Tax forms 1040ez 2014   5. Tax forms 1040ez 2014 Subtract line 4e from line 3. Tax forms 1040ez 2014 If zero or less, enter -0- 5. Tax forms 1040ez 2014   6a. Tax forms 1040ez 2014 Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Tax forms 1040ez 2014       b. Tax forms 1040ez 2014 Enter the rental portion of depreciation of the dwelling unit b. Tax forms 1040ez 2014       c. Tax forms 1040ez 2014 Carryover of excess casualty losses and depreciation from 2012 worksheet c. Tax forms 1040ez 2014       d. Tax forms 1040ez 2014 Add lines 6a–6c d. Tax forms 1040ez 2014       e. Tax forms 1040ez 2014 Allowable excess casualty and theft losses and depreciation. Tax forms 1040ez 2014 Enter the smaller of  line 5 or line 6d (see instructions) 6e. Tax forms 1040ez 2014   PART III. Tax forms 1040ez 2014 Carryover of Unallowed Expenses to Next Year 7a. Tax forms 1040ez 2014 Operating expenses to be carried over to next year. Tax forms 1040ez 2014 Subtract line 4e from line 4d 7a. Tax forms 1040ez 2014   b. Tax forms 1040ez 2014 Excess casualty and theft losses and depreciation to be carried over to next year. Tax forms 1040ez 2014  Subtract line 6e from line 6d b. Tax forms 1040ez 2014   Worksheet 5-1 Instructions. Tax forms 1040ez 2014 Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Tax forms 1040ez 2014 Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. Tax forms 1040ez 2014 Line 2a. Tax forms 1040ez 2014 Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Tax forms 1040ez 2014 Do not include interest on a loan that did not benefit the dwelling unit. Tax forms 1040ez 2014 For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. Tax forms 1040ez 2014 Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Tax forms 1040ez 2014 Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Tax forms 1040ez 2014   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. Tax forms 1040ez 2014 See the Schedule A instructions. Tax forms 1040ez 2014 However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Tax forms 1040ez 2014 See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Tax forms 1040ez 2014 Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Tax forms 1040ez 2014   Note. Tax forms 1040ez 2014 Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Tax forms 1040ez 2014 Instead, figure the personal portion on a separate Schedule A. Tax forms 1040ez 2014 If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. Tax forms 1040ez 2014           Line 2c. Tax forms 1040ez 2014 Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. Tax forms 1040ez 2014 To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Tax forms 1040ez 2014 If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Tax forms 1040ez 2014 On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Tax forms 1040ez 2014 Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Tax forms 1040ez 2014   Note. Tax forms 1040ez 2014 Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Tax forms 1040ez 2014 Instead, figure the personal portion on a separate Form 4684. Tax forms 1040ez 2014           Line 2d. Tax forms 1040ez 2014 Enter the total of your rental expenses that are directly related only to the rental activity. Tax forms 1040ez 2014 These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Tax forms 1040ez 2014 Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Tax forms 1040ez 2014           Line 2e. Tax forms 1040ez 2014 You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. Tax forms 1040ez 2014 Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Tax forms 1040ez 2014           Line 4b. Tax forms 1040ez 2014 On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Tax forms 1040ez 2014 If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. Tax forms 1040ez 2014 Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Tax forms 1040ez 2014           Line 4e. Tax forms 1040ez 2014 You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. Tax forms 1040ez 2014 *           Line 6a. Tax forms 1040ez 2014 To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Tax forms 1040ez 2014   A. Tax forms 1040ez 2014 Enter the amount from Form 4684, line 10       B. Tax forms 1040ez 2014 Enter the rental portion of line A       C. Tax forms 1040ez 2014 Enter the amount from line 2c of this worksheet       D. Tax forms 1040ez 2014 Subtract line C from line B. Tax forms 1040ez 2014 Enter the result here and on line 6a of this worksheet               Line 6e. Tax forms 1040ez 2014 You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. Tax forms 1040ez 2014 * *Allocating the limited deduction. Tax forms 1040ez 2014 If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. Tax forms 1040ez 2014 Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Tax forms 1040ez 2014 Prev  Up  Next   Home   More Online Publications
 
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Address Changes

Question: Should I notify the IRS of my change of address?

Answer:

Yes, if you move, you should notify the IRS of your new address. We need to change our records so that any tax refunds due to you or any other IRS communications will reach you in a timely manner.  If you filed a joint return, you should provide the same information and signatures for both spouses. If you filed a joint return and you and/or your spouse have since established separate residences, you both should notify the IRS of your new addresses.

There are several ways to notify the IRS of an address change:

  • Tax Return: Update your address in the appropriate boxes on your tax return;
  • Submit a Form: Form 8822 (PDF), Change of Address, and/or Form 8822-B (PDF), Change of Address - Business;
  • Written Notification: Mail a signed written statement to an appropriate Service address informing the Service that you wish that the address of record be changed to a new address.  Generally, the appropriate Service address is the campus where you filed your last return.  In addition to the new address, this notification must contain your full name and old address as well as your social security number, individual taxpayer identification number, or employer identification number;
  • Oral Notification: Provide an oral statement in person or directly via telephone to a Service employee who has access to the Service Master File informing the Service employee of the address change. In addition to the new address, you must provide your full name and old address as well as your social security number, individual taxpayer identification number, or employee identification number;
  • Electronic Notification: Many taxpayers may submit their new address information through one of the secure applications found on the IRS website, such as Where’s My Refund?.  In addition to the new address, you must also provide your social security number, individual taxpayer identification number, or employer identification number, as well as any additional information requested by the specific application. You cannot notify the IRS of an address change through other forms of electronic notification, such as electronic mail sent to an IRS email address.

Note: The IRS may also update your address of record based on any new address you provide to the U.S. Postal Service (USPS) that the USPS retains in its National Change of Address (NCOA) database.  However, even if you notify USPS of your new address, you should still notify the IRS directly.  Because not all post offices forward government checks, notifying the post office that services your old address ensures that your mail will be forwarded, but not necessarily your refund check.

Caution:  If you are a representative signing on behalf of the taxpayer, you must attach to the written statement or to Forms 8822/8822-B a copy of your power of attorney.  You can use Form 2848 (PDF), Power of Attorney and Declaration of Representative.  The IRS will not complete an address change from an "unauthorized" third party.


Category: IRS Procedures
Subcategory: Address Changes

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The Tax Forms 1040ez 2014

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