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Georgia 500ez Form 2013

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Georgia 500ez Form 2013

Georgia 500ez form 2013 1. Georgia 500ez form 2013   Nonresident Alien or Resident Alien? Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Nonresident Aliens Resident AliensGreen Card Test Substantial Presence Test Effect of Tax Treaties Dual-Status AliensFirst Year of Residency Choosing Resident Alien Status Last Year of Residency Nonresident Spouse Treated as a ResidentHow To Make the Choice Aliens From American Samoa or Puerto Rico Introduction You should first determine whether, for income tax purposes, you are a nonresident alien or a resident alien. Georgia 500ez form 2013 If you are both a nonresident and resident in the same year, you have a dual status. Georgia 500ez form 2013 Dual status is explained later. Georgia 500ez form 2013 Also explained later are a choice to treat your nonresident spouse as a resident and some other special situations. Georgia 500ez form 2013 Topics - This chapter discusses: How to determine if you are a nonresident, resident, or dual-status alien, and How to treat a nonresident spouse as a resident alien. Georgia 500ez form 2013 Useful Items - You may want to see: Form (and Instructions) 1040 U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 Individual Income Tax Return 1040A U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 Individual Income Tax Return 1040NR U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 Nonresident Alien Income Tax Return 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 8840 Closer Connection Exception Statement for Aliens 8843 Statement for Exempt Individuals and Individuals With a Medical Condition See chapter 12 for information about getting these forms. Georgia 500ez form 2013 Nonresident Aliens If you are an alien (not a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 citizen), you are considered a nonresident alien unless you meet one of the two tests described next under Resident Aliens. Georgia 500ez form 2013 Resident Aliens You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2013 (January 1–December 31). Georgia 500ez form 2013 Even if you do not meet either of these tests, you may be able to choose to be treated as a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident for part of the year. Georgia 500ez form 2013 See First-Year Choice under Dual-Status Aliens, later. Georgia 500ez form 2013 Green Card Test You are a resident for tax purposes if you are a lawful permanent resident of the United States at any time during calendar year 2013. Georgia 500ez form 2013 (However, see Dual-Status Aliens , later. Georgia 500ez form 2013 ) This is known as the “green card” test. Georgia 500ez form 2013 You are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. Georgia 500ez form 2013 You generally have this status if the U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 Citizenship and Immigration Services (USCIS) (or its predecessor organization) has issued you an alien registration card, also known as a “green card. Georgia 500ez form 2013 ” You continue to have resident status under this test unless the status is taken away from you or is administratively or judicially determined to have been abandoned. Georgia 500ez form 2013 Resident status taken away. Georgia 500ez form 2013   Resident status is considered to have been taken away from you if the U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 government issues you a final administrative or judicial order of exclusion or deportation. Georgia 500ez form 2013 A final judicial order is an order that you may no longer appeal to a higher court of competent jurisdiction. Georgia 500ez form 2013 Resident status abandoned. Georgia 500ez form 2013   An administrative or judicial determination of abandonment of resident status may be initiated by you, the USCIS, or a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 consular officer. Georgia 500ez form 2013    If you initiate the determination, your resident status is considered to be abandoned when you file either of the following with the USCIS or U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 consular officer. Georgia 500ez form 2013 Your application for abandonment. Georgia 500ez form 2013 Your Alien Registration Receipt Card attached to a letter stating your intent to abandon your resident status. Georgia 500ez form 2013 You must file the letter by certified mail, return receipt requested. Georgia 500ez form 2013 You must keep a copy of the letter and proof that it was mailed and received. Georgia 500ez form 2013    Until you have proof your letter was received, you remain a resident alien for tax purposes even if the USCIS would not recognize the validity of your green card because it is more than ten years old or because you have been absent from the United States for a period of time. Georgia 500ez form 2013   If the USCIS or U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 consular officer initiates this determination, your resident status will be considered to be abandoned when the final administrative order of abandonment is issued. Georgia 500ez form 2013 If you are granted an appeal to a federal court of competent jurisdiction, a final judicial order is required. Georgia 500ez form 2013   Under U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Georgia 500ez form 2013    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Georgia 500ez form 2013 See Expatriation Tax in chapter 4. Georgia 500ez form 2013 Termination of residency after June 3, 2004, and before June 17, 2008. Georgia 500ez form 2013   If you terminated your residency after June 3, 2004, and before June 17, 2008, you will still be considered a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident for tax purposes until you notify the Secretary of Homeland Security and file Form 8854, Initial and Annual Expatriation Statement. Georgia 500ez form 2013 Termination of residency after June 16, 2008. Georgia 500ez form 2013   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Georgia 500ez form 2013 Substantial Presence Test You will be considered a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident for tax purposes if you meet the substantial presence test for calendar year 2013. Georgia 500ez form 2013 To meet this test, you must be physically present in the United States on at least: 31 days during 2013, and 183 days during the 3-year period that includes 2013, 2012, and 2011, counting: All the days you were present in 2013, and 1/3 of the days you were present in 2012, and 1/6 of the days you were present in 2011. Georgia 500ez form 2013 Example. Georgia 500ez form 2013 You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Georgia 500ez form 2013 To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Georgia 500ez form 2013 Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Georgia 500ez form 2013 The term United States includes the following areas. Georgia 500ez form 2013 All 50 states and the District of Columbia. Georgia 500ez form 2013 The territorial waters of the United States. Georgia 500ez form 2013 The seabed and subsoil of those submarine areas that are adjacent to U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources. Georgia 500ez form 2013 The term does not include U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 possessions and territories or U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 airspace. Georgia 500ez form 2013 Days of Presence in the United States You are treated as present in the United States on any day you are physically present in the country at any time during the day. Georgia 500ez form 2013 However, there are exceptions to this rule. Georgia 500ez form 2013 Do not count the following as days of presence in the United States for the substantial presence test. Georgia 500ez form 2013 Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. Georgia 500ez form 2013 Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Georgia 500ez form 2013 Days you are in the United States as a crew member of a foreign vessel. Georgia 500ez form 2013 Days you are unable to leave the United States because of a medical condition that arose while you are in the United States. Georgia 500ez form 2013 Days you are an exempt individual. Georgia 500ez form 2013 The specific rules that apply to each of these categories are discussed next. Georgia 500ez form 2013 Regular commuters from Canada or Mexico. Georgia 500ez form 2013   Do not count the days on which you commute to work in the United States from your residence in Canada or Mexico if you regularly commute from Canada or Mexico. Georgia 500ez form 2013 You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period. Georgia 500ez form 2013   For this purpose, “commute” means to travel to work and return to your residence within a 24-hour period. Georgia 500ez form 2013 “Workdays” are the days on which you work in the United States or Canada or Mexico. Georgia 500ez form 2013 “Working period” means the period beginning with the first day in the current year on which you are physically present in the United States to work and ending on the last day in the current year on which you are physically present in the United States to work. Georgia 500ez form 2013 If your work requires you to be present in the United States only on a seasonal or cyclical basis, your working period begins on the first day of the season or cycle on which you are present in the United States to work and ends on the last day of the season or cycle on which you are present in the United States to work. Georgia 500ez form 2013 You can have more than one working period in a calendar year, and your working period can begin in one calendar year and end in the following calendar year. Georgia 500ez form 2013 Example. Georgia 500ez form 2013 Maria Perez lives in Mexico and works for Compañía ABC in its office in Mexico. Georgia 500ez form 2013 She was assigned to her firm's office in the United States from February 1 through June 1. Georgia 500ez form 2013 On June 2, she resumed her employment in Mexico. Georgia 500ez form 2013 On 69 days, Maria commuted each morning from her home in Mexico to work in Compañía ABC's U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 office. Georgia 500ez form 2013 She returned to her home in Mexico on each of those evenings. Georgia 500ez form 2013 On 7 days, she worked in her firm's Mexico office. Georgia 500ez form 2013 For purposes of the substantial presence test, Maria does not count the days she commuted to work in the United States because those days equal more than 75% of the workdays during the working period (69 workdays in the United States divided by 76 workdays in the working period equals 90. Georgia 500ez form 2013 8%). Georgia 500ez form 2013 Days in transit. Georgia 500ez form 2013   Do not count the days you are in the United States for less than 24 hours and you are in transit between two places outside the United States. Georgia 500ez form 2013 You are considered to be in transit if you engage in activities that are substantially related to completing travel to your foreign destination. Georgia 500ez form 2013 For example, if you travel between airports in the United States to change planes en route to your foreign destination, you are considered to be in transit. Georgia 500ez form 2013 However, you are not considered to be in transit if you attend a business meeting while in the United States. Georgia 500ez form 2013 This is true even if the meeting is held at the airport. Georgia 500ez form 2013 Crew members. Georgia 500ez form 2013   Do not count the days you are temporarily present in the United States as a regular crew member of a foreign vessel (boat or ship) engaged in transportation between the United States and a foreign country or a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 possession. Georgia 500ez form 2013 However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. Georgia 500ez form 2013 Medical condition. Georgia 500ez form 2013   Do not count the days you intended to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. Georgia 500ez form 2013 Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Georgia 500ez form 2013 For example, you may be able to establish that you intended to leave if your purpose for visiting the United States could be accomplished during a period that is not long enough to qualify you for the substantial presence test. Georgia 500ez form 2013 However, if you need an extended period of time to accomplish the purpose of your visit and that period would qualify you for the substantial presence test, you would not be able to establish an intent to leave the United States before the end of that extended period. Georgia 500ez form 2013   In the case of an individual who is judged mentally incompetent, proof of intent to leave the United States can be determined by analyzing the individual's pattern of behavior before he or she was judged mentally incompetent. Georgia 500ez form 2013   If you qualify to exclude days of presence because of a medical condition, you must file a fully completed Form 8843 with the IRS. Georgia 500ez form 2013 See Form 8843 , later. Georgia 500ez form 2013   You cannot exclude any days of presence in the United States under the following circumstances. Georgia 500ez form 2013 You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave. Georgia 500ez form 2013 You returned to the United States for treatment of a medical condition that arose during a prior stay. Georgia 500ez form 2013 The condition existed before your arrival in the United States and you were aware of the condition. Georgia 500ez form 2013 It does not matter whether you needed treatment for the condition when you entered the United States. Georgia 500ez form 2013 Exempt individual. Georgia 500ez form 2013   Do not count days for which you are an exempt individual. Georgia 500ez form 2013 The term “exempt individual” does not refer to someone exempt from U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 tax, but to anyone in the following categories. Georgia 500ez form 2013 An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa. Georgia 500ez form 2013 A teacher or trainee temporarily present in the United States under a “J” or “Q” visa, who substantially complies with the requirements of the visa. Georgia 500ez form 2013 A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. Georgia 500ez form 2013 A professional athlete temporarily in the United States to compete in a charitable sports event. Georgia 500ez form 2013   The specific rules for each of these four categories (including any rules on the length of time you will be an exempt individual) are discussed next. Georgia 500ez form 2013 Foreign government-related individuals. Georgia 500ez form 2013   A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States: As a full-time employee of an international organization, By reason of diplomatic status, or By reason of a visa (other than a visa that grants lawful permanent residence) that the Secretary of the Treasury determines represents full-time diplomatic or consular status. Georgia 500ez form 2013 Note. Georgia 500ez form 2013 You are considered temporarily present in the United States regardless of the actual amount of time you are present in the United States. Georgia 500ez form 2013    An international organization is any public international organization that the President of the United States has designated by Executive Order as being entitled to the privileges, exemptions, and immunities provided for in the International Organizations Act. Georgia 500ez form 2013 An individual is a full-time employee if his or her work schedule meets the organization's standard full-time work schedule. Georgia 500ez form 2013   An individual is considered to have full-time diplomatic or consular status if he or she: Has been accredited by a foreign government that is recognized by the United States, Intends to engage primarily in official activities for that foreign government while in the United States, and Has been recognized by the President, Secretary of State, or a consular officer as being entitled to that status. Georgia 500ez form 2013 Note. Georgia 500ez form 2013 If you are present in the United States under an “A” or “G” visa you are considered a foreign government-related individual (with full-time diplomatic or consular status). Georgia 500ez form 2013 None of your days count for purposes of the substantial presence test. Georgia 500ez form 2013   Members of the immediate family include the individual's spouse and unmarried children (whether by blood or adoption) but only if the spouse's or unmarried children's visa statuses are derived from and dependent on the exempt individual's visa classification. Georgia 500ez form 2013 Unmarried children are included only if they: Are under 21 years of age, Reside regularly in the exempt individual's household, and Are not members of another household. Georgia 500ez form 2013 Teachers and trainees. Georgia 500ez form 2013   A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a “J” or “Q” visa and substantially complies with the requirements of that visa. Georgia 500ez form 2013 You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 immigration laws and could result in the loss of your visa status. Georgia 500ez form 2013   Also included are immediate family members of exempt teachers and trainees. Georgia 500ez form 2013 See the definition of immediate family, earlier, under Foreign government-related individuals . Georgia 500ez form 2013   You will not be an exempt individual as a teacher or trainee in 2013 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. Georgia 500ez form 2013 However, you will be an exempt individual if all of the following conditions are met. Georgia 500ez form 2013 You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years, A foreign employer paid all of your compensation during 2013, and A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee. Georgia 500ez form 2013 A foreign employer includes an office or place of business of an American entity in a foreign country or a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 possession. Georgia 500ez form 2013   If you qualify to exclude days of presence as a teacher or trainee, you must file a fully completed Form 8843 with the IRS. Georgia 500ez form 2013 See Form 8843 , later. Georgia 500ez form 2013 Example. Georgia 500ez form 2013 Carla was temporarily in the United States during the year as a teacher on a “J” visa. Georgia 500ez form 2013 Her compensation for the year was paid by a foreign employer. Georgia 500ez form 2013 Carla was treated as an exempt teacher for the previous 2 years but her compensation was not paid by a foreign employer. Georgia 500ez form 2013 She will not be considered an exempt individual for the current year because she was exempt as a teacher for at least 2 of the past 6 years. Georgia 500ez form 2013 If her compensation for the past 2 years had been paid by a foreign employer, she would be an exempt individual for the current year. Georgia 500ez form 2013 Students. Georgia 500ez form 2013   A student is any individual who is temporarily in the United States on an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of that visa. Georgia 500ez form 2013 You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 immigration laws and could result in the loss of your visa status. Georgia 500ez form 2013   Also included are immediate family members of exempt students. Georgia 500ez form 2013 See the definition of immediate family, earlier, under Foreign government-related individuals . Georgia 500ez form 2013   You will not be an exempt individual as a student in 2013 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements. Georgia 500ez form 2013 You establish that you do not intend to reside permanently in the United States. Georgia 500ez form 2013 You have substantially complied with the requirements of your visa. Georgia 500ez form 2013 The facts and circumstances to be considered in determining if you have demonstrated an intent to reside permanently in the United States include, but are not limited to, the following. Georgia 500ez form 2013 Whether you have maintained a closer connection to a foreign country (discussed later). Georgia 500ez form 2013 Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country . Georgia 500ez form 2013   If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. Georgia 500ez form 2013 See Form 8843 , later. Georgia 500ez form 2013 Professional athletes. Georgia 500ez form 2013   A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual. Georgia 500ez form 2013 A charitable sports event is one that meets the following conditions. Georgia 500ez form 2013 The main purpose is to benefit a qualified charitable organization. Georgia 500ez form 2013 The entire net proceeds go to charity. Georgia 500ez form 2013 Volunteers perform substantially all the work. Georgia 500ez form 2013   In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in a sports event. Georgia 500ez form 2013 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. Georgia 500ez form 2013   If you qualify to exclude days of presence as a professional athlete, you must file a fully completed Form 8843 with the IRS. Georgia 500ez form 2013 See Form 8843 , next. Georgia 500ez form 2013 Form 8843. Georgia 500ez form 2013   If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully completed Form 8843. Georgia 500ez form 2013 You were unable to leave the United States as planned because of a medical condition or problem. Georgia 500ez form 2013 You were temporarily in the United States as a teacher or trainee on a “J” or “Q” visa. Georgia 500ez form 2013 You were temporarily in the United States as a student on an “F,” “J,” “M,” or “Q” visa. Georgia 500ez form 2013 You were a professional athlete competing in a charitable sports event. Georgia 500ez form 2013 Attach Form 8843 to your 2013 income tax return. Georgia 500ez form 2013 If you do not have to file a return, send Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. Georgia 500ez form 2013 The due date for filing is discussed in chapter 7. Georgia 500ez form 2013 If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete or because of a medical condition that arose while you were in the United States. Georgia 500ez form 2013 This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. Georgia 500ez form 2013 Closer Connection to a Foreign Country Even if you meet the substantial presence test, you can be treated as a nonresident alien if you: Are present in the United States for less than 183 days during the year, Maintain a tax home in a foreign country during the year, and Have a closer connection during the year to one foreign country in which you have a tax home than to the United States (unless you have a closer connection to two foreign countries, discussed next). Georgia 500ez form 2013 Closer connection to two foreign countries. Georgia 500ez form 2013   You can demonstrate that you have a closer connection to two foreign countries (but not more than two) if you meet all of the following conditions. Georgia 500ez form 2013 You maintained a tax home beginning on the first day of the year in one foreign country. Georgia 500ez form 2013 You changed your tax home during the year to a second foreign country. Georgia 500ez form 2013 You continued to maintain your tax home in the second foreign country for the rest of the year. Georgia 500ez form 2013 You had a closer connection to each foreign country than to the United States for the period during which you maintained a tax home in that foreign country. Georgia 500ez form 2013 You are subject to tax as a resident under the tax laws of either foreign country for the entire year or subject to tax as a resident in both foreign countries for the period during which you maintained a tax home in each foreign country. Georgia 500ez form 2013 Tax home. Georgia 500ez form 2013   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Georgia 500ez form 2013 Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Georgia 500ez form 2013 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. Georgia 500ez form 2013 If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Georgia 500ez form 2013   For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year, and must be located in the same foreign country to which you are claiming to have a closer connection. Georgia 500ez form 2013 Foreign country. Georgia 500ez form 2013   In determining whether you have a closer connection to a foreign country, the term “foreign country” means: Any territory under the sovereignty of the United Nations or a government other than that of the United States, The territorial waters of the foreign country (determined under U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 law), The seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country and over which the foreign country has exclusive rights under international law to explore and exploit natural resources, and Possessions and territories of the United States. Georgia 500ez form 2013 Establishing a closer connection. Georgia 500ez form 2013   You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States. Georgia 500ez form 2013 In determining whether you have maintained more significant contacts with the foreign country than with the United States, the facts and circumstances to be considered include, but are not limited to, the following. Georgia 500ez form 2013 The country of residence you designate on forms and documents. Georgia 500ez form 2013 The types of official forms and documents you file, such as Form W-9, Form W-8BEN, or Form W-8ECI. Georgia 500ez form 2013 The location of: Your permanent home, Your family, Your personal belongings, such as cars, furniture, clothing, and jewelry, Your current social, political, cultural, professional, or religious affiliations, Your business activities (other than those that constitute your tax home), The jurisdiction in which you hold a driver's license, The jurisdiction in which you vote, and Charitable organizations to which you contribute. Georgia 500ez form 2013 It does not matter whether your permanent home is a house, an apartment, or a furnished room. Georgia 500ez form 2013 It also does not matter whether you rent or own it. Georgia 500ez form 2013 It is important, however, that your home be available at all times, continuously, and not solely for short stays. Georgia 500ez form 2013 When you cannot have a closer connection. Georgia 500ez form 2013   You cannot claim you have a closer connection to a foreign country if either of the following applies: You personally applied, or took other steps during the year, to change your status to that of a permanent resident, or You had an application pending for adjustment of status during the current year. Georgia 500ez form 2013 Steps to change your status to that of a permanent resident include, but are not limited to, the filing of the following forms. Georgia 500ez form 2013 Form I-508, Waiver of Rights, Privileges, Exemptions and Immunities Form I-485, Application to Register Permanent Residence or Adjust Status Form I-130, Petition for Alien Relative, on your behalf Form I-140, Immigrant Petition for Alien Worker, on your behalf Form ETA-750, Application for Alien Employment Certification, on your behalf Form DS-230, Application for Immigrant Visa and Alien Registration Form 8840. Georgia 500ez form 2013   You must attach a fully completed Form 8840 to your income tax return to claim you have a closer connection to a foreign country or countries. Georgia 500ez form 2013   If you do not have to file a return, send the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date for filing Form 1040NR or Form 1040NR-EZ. Georgia 500ez form 2013 The due date for filing is discussed later in chapter 7. Georgia 500ez form 2013   If you do not timely file Form 8840, you cannot claim a closer connection to a foreign country or countries. Georgia 500ez form 2013 This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements. Georgia 500ez form 2013 Effect of Tax Treaties The rules given here to determine if you are a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident do not override tax treaty definitions of residency. Georgia 500ez form 2013 If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. Georgia 500ez form 2013 A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. Georgia 500ez form 2013 The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). Georgia 500ez form 2013 If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 income tax. Georgia 500ez form 2013 For purposes other than figuring your tax, you will be treated as a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident. Georgia 500ez form 2013 For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens . Georgia 500ez form 2013 Information to be reported. Georgia 500ez form 2013   If you are a dual-resident taxpayer and you claim treaty benefits, you must file a return by the due date (including extensions) using Form 1040NR or Form 1040NR-EZ, and compute your tax as a nonresident alien. Georgia 500ez form 2013 You must also attach a fully completed Form 8833 if you determine your residency under a tax treaty and receive payments or income items totaling more than $100,000. Georgia 500ez form 2013 You may also have to attach Form 8938 (discussed in chapter 7). Georgia 500ez form 2013 See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits. Georgia 500ez form 2013 Dual-Status Aliens You can be both a nonresident alien and a resident alien during the same tax year. Georgia 500ez form 2013 This usually occurs in the year you arrive in or depart from the United States. Georgia 500ez form 2013 Aliens who have dual status should see chapter 6 for information on filing a return for a dual-status tax year. Georgia 500ez form 2013 First Year of Residency If you are a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident for the calendar year, but you were not a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident at any time during the preceding calendar year, you are a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident only for the part of the calendar year that begins on the residency starting date. Georgia 500ez form 2013 You are a nonresident alien for the part of the year before that date. Georgia 500ez form 2013 Residency starting date under substantial presence test. Georgia 500ez form 2013   If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year. Georgia 500ez form 2013 However, you do not have to count up to 10 days of actual presence in the United States if on those days you establish that: You had a closer connection to a foreign country than to the United States, and Your tax home was in that foreign country. Georgia 500ez form 2013 See Closer Connection to a Foreign Country , earlier. Georgia 500ez form 2013   In determining whether you can exclude up to 10 days, the following rules apply. Georgia 500ez form 2013 You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. Georgia 500ez form 2013 You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Georgia 500ez form 2013 Although you can exclude up to 10 days of presence in determining your residency starting date, you must include those days when determining whether you meet the substantial presence test. Georgia 500ez form 2013 Example. Georgia 500ez form 2013 Ivan Ivanovich is a citizen of Russia. Georgia 500ez form 2013 He came to the United States for the first time on January 6, 2013, to attend a business meeting and returned to Russia on January 10, 2013. Georgia 500ez form 2013 His tax home remained in Russia. Georgia 500ez form 2013 On March 1, 2013, he moved to the United States and resided here for the rest of the year. Georgia 500ez form 2013 Ivan is able to establish a closer connection to Russia for the period January 6–10. Georgia 500ez form 2013 Thus, his residency starting date is March 1. Georgia 500ez form 2013 Statement required to exclude up to 10 days of presence. Georgia 500ez form 2013   You must file a statement with the IRS if you are excluding up to 10 days of presence in the United States for purposes of your residency starting date. Georgia 500ez form 2013 You must sign and date this statement and include a declaration that it is made under penalties of perjury. Georgia 500ez form 2013 The statement must contain the following information (as applicable). Georgia 500ez form 2013 Your name, address, U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 taxpayer identification number (if any), and U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 visa number (if any). Georgia 500ez form 2013 Your passport number and the name of the country that issued your passport. Georgia 500ez form 2013 The tax year for which the statement applies. Georgia 500ez form 2013 The first day that you were present in the United States during the year. Georgia 500ez form 2013 The dates of the days you are excluding in figuring your first day of residency. Georgia 500ez form 2013 Sufficient facts to establish that you have maintained your tax home in and a closer connection to a foreign country during the period you are excluding. Georgia 500ez form 2013   Attach the required statement to your income tax return. Georgia 500ez form 2013 If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. Georgia 500ez form 2013 The due date for filing is discussed in chapter 7. Georgia 500ez form 2013   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. Georgia 500ez form 2013 Therefore, your first day of residency will be the first day you are present in the United States. Georgia 500ez form 2013 This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. Georgia 500ez form 2013 Residency starting date under green card test. Georgia 500ez form 2013   If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident. Georgia 500ez form 2013   If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. Georgia 500ez form 2013 Residency during the preceding year. Georgia 500ez form 2013   If you were a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident during any part of the preceding calendar year and you are a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident for any part of the current year, you will be considered a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident at the beginning of the current year. Georgia 500ez form 2013 This applies whether you are a resident under the substantial presence test or green card test. Georgia 500ez form 2013 Example. Georgia 500ez form 2013 Robert Bach is a citizen of Switzerland. Georgia 500ez form 2013 He came to the United States as a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident for the first time on May 1, 2012, and remained until November 5, 2012, when he returned to Switzerland. Georgia 500ez form 2013 Robert came back to the United States on March 5, 2013, as a lawful permanent resident and still resides here. Georgia 500ez form 2013 In calendar year 2013, Robert's U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 residency is deemed to begin on January 1, 2013, because he qualified as a resident in calendar year 2012. Georgia 500ez form 2013 First-Year Choice If you do not meet either the green card test or the substantial presence test for 2012 or 2013 and you did not choose to be treated as a resident for part of 2012, but you meet the substantial presence test for 2014, you can choose to be treated as a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident for part of 2013. Georgia 500ez form 2013 To make this choice, you must: Be present in the United States for at least 31 days in a row in 2013, and Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2013. Georgia 500ez form 2013 For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States. Georgia 500ez form 2013 When counting the days of presence in (1) and (2) above, do not count the days you were in the United States under any of the exceptions discussed earlier under Days of Presence in the United States. Georgia 500ez form 2013 If you make the first-year choice, your residency starting date for 2013 is the first day of the earliest 31-day period (described in (1) above) that you use to qualify for the choice. Georgia 500ez form 2013 You are treated as a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident for the rest of the year. Georgia 500ez form 2013 If you are present for more than one 31-day period and you satisfy condition (2) above for each of those periods, your residency starting date is the first day of the first 31-day period. Georgia 500ez form 2013 If you are present for more than one 31-day period but you satisfy condition (2) above only for a later 31-day period, your residency starting date is the first day of the later 31-day period. Georgia 500ez form 2013 Note. Georgia 500ez form 2013 You do not have to be married to make this choice. Georgia 500ez form 2013 Example 1. Georgia 500ez form 2013 Juan DaSilva is a citizen of the Philippines. Georgia 500ez form 2013 He came to the United States for the first time on November 1, 2013, and was here on 31 consecutive days (from November 1 through December 1, 2013). Georgia 500ez form 2013 Juan returned to the Philippines on December 1 and came back to the United States on December 17, 2013. Georgia 500ez form 2013 He stayed in the United States for the rest of the year. Georgia 500ez form 2013 During 2014, Juan was a resident of the United States under the substantial presence test. Georgia 500ez form 2013 Juan can make the first-year choice for 2013 because he was in the United States in 2013 for a period of 31 days in a row (November 1 through December 1) and for at least 75% of the days following (and including) the first day of his 31-day period (46 total days of presence in the United States divided by 61 days in the period from November 1 through December 31 equals 75. Georgia 500ez form 2013 4%). Georgia 500ez form 2013 If Juan makes the first-year choice, his residency starting date will be November 1, 2013. Georgia 500ez form 2013 Example 2. Georgia 500ez form 2013 The facts are the same as in Example 1, except that Juan was also absent from the United States on December 24, 25, 29, 30, and 31. Georgia 500ez form 2013 He can make the first-year choice for 2013 because up to 5 days of absence are considered days of presence for purposes of the 75% requirement. Georgia 500ez form 2013 Statement required to make the first-year choice for 2013. Georgia 500ez form 2013   You must attach a statement to Form 1040 to make the first-year choice for 2013. Georgia 500ez form 2013 The statement must contain your name and address and specify the following. Georgia 500ez form 2013 That you are making the first-year choice for 2013. Georgia 500ez form 2013 That you were not a resident in 2012. Georgia 500ez form 2013 That you are a resident under the substantial presence test in 2014. Georgia 500ez form 2013 The number of days of presence in the United States during 2014. Georgia 500ez form 2013 The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2013. Georgia 500ez form 2013 The date or dates of absence from the United States during 2013 that you are treating as days of presence. Georgia 500ez form 2013 You cannot file Form 1040 or the statement until you meet the substantial presence test for 2014. Georgia 500ez form 2013 If you have not met the test for 2014 as of April 15, 2014, you can request an extension of time for filing your 2013 Form 1040 until a reasonable period after you have met that test. Georgia 500ez form 2013 To request an extension to file until October 15, 2014, use Form 4868, Application for Automatic Extension of Time To File U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 Individual Income Tax Return. Georgia 500ez form 2013 You can file the paper form or use one of the electronic filing options explained in the Form 4868 instructions. Georgia 500ez form 2013 You should pay with this extension the amount of tax you expect to owe for 2013 figured as if you were a nonresident alien the entire year. Georgia 500ez form 2013 You can use Form 1040NR or Form 1040NR-EZ to figure the tax. Georgia 500ez form 2013 Enter the tax on Form 4868. Georgia 500ez form 2013 If you do not pay the tax due, you will be charged interest on any tax not paid by the regular due date of your return, and you may be charged a penalty on the late payment. Georgia 500ez form 2013   Once you make the first-year choice, you may not revoke it without the approval of the Internal Revenue Service. Georgia 500ez form 2013   If you do not follow the procedures discussed here for making the first-year choice, you will be treated as a nonresident alien for all of 2013. Georgia 500ez form 2013 However, this does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing procedures and significant steps to comply with the procedures. Georgia 500ez form 2013 Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident for the entire year if all of the following apply. Georgia 500ez form 2013 You were a nonresident alien at the beginning of the year. Georgia 500ez form 2013 You are a resident alien or U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 citizen at the end of the year. Georgia 500ez form 2013 You are married to a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 citizen or resident alien at the end of the year. Georgia 500ez form 2013 Your spouse joins you in making the choice. Georgia 500ez form 2013 This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. Georgia 500ez form 2013 Note. Georgia 500ez form 2013 If you are single at the end of the year, you cannot make this choice. Georgia 500ez form 2013 If you make this choice, the following rules apply. Georgia 500ez form 2013 You and your spouse are treated as U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 residents for the entire year for income tax purposes. Georgia 500ez form 2013 You and your spouse are taxed on worldwide income. Georgia 500ez form 2013 You and your spouse must file a joint return for the year of the choice. Georgia 500ez form 2013 Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried. Georgia 500ez form 2013 The special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Georgia 500ez form 2013 Note. Georgia 500ez form 2013 A similar choice is available if, at the end of the tax year, one spouse is a nonresident alien and the other spouse is a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 citizen or resident. Georgia 500ez form 2013 See Nonresident Spouse Treated as a Resident , later. Georgia 500ez form 2013 If you previously made that choice and it is still in effect, you do not need to make the choice explained here. Georgia 500ez form 2013 Making the choice. Georgia 500ez form 2013   You should attach a statement signed by both spouses to your joint return for the year of the choice. Georgia 500ez form 2013 The statement must contain the following information. Georgia 500ez form 2013 A declaration that you both qualify to make the choice and that you choose to be treated as U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 residents for the entire tax year. Georgia 500ez form 2013 The name, address, and taxpayer identification number (SSN or ITIN) of each spouse. Georgia 500ez form 2013 (If one spouse died, include the name and address of the person who makes the choice for the deceased spouse. Georgia 500ez form 2013 )   You generally make this choice when you file your joint return. Georgia 500ez form 2013 However, you also can make the choice by filing Form 1040X, Amended U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 Individual Income Tax Return. Georgia 500ez form 2013 Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Georgia 500ez form 2013 If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. Georgia 500ez form 2013   You generally must file the amended joint return within 3 years from the date you filed your original U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Georgia 500ez form 2013 Last Year of Residency If you were a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident in 2013 but are not a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident during any part of 2014, you cease to be a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident on your residency termination date. Georgia 500ez form 2013 Your residency termination date is December 31, 2013, unless you qualify for an earlier date as discussed next. Georgia 500ez form 2013 Earlier residency termination date. Georgia 500ez form 2013   You may qualify for a residency termination date that is earlier than December 31. Georgia 500ez form 2013 This date is: The last day in 2013 that you are physically present in the United States, if you met the substantial presence test, The first day in 2013 that you are no longer a lawful permanent resident of the United States, if you met the green card test, or The later of (1) or (2), if you met both tests. Georgia 500ez form 2013 You can use this date only if, for the remainder of 2013, your tax home was in a foreign country and you had a closer connection to that foreign country. Georgia 500ez form 2013 See Closer Connection to a Foreign Country , earlier. Georgia 500ez form 2013    A long-term resident who ceases to be a lawful permanent resident may be subject to special reporting requirements and tax provisions. Georgia 500ez form 2013 See Expatriation Tax in chapter 4. Georgia 500ez form 2013 Termination of residency. Georgia 500ez form 2013   For information on your residency termination date, see Former long-term resident under Expatriation After June 16, 2008, in chapter 4. Georgia 500ez form 2013 De minimis presence. Georgia 500ez form 2013   If you are a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident because of the substantial presence test and you qualify to use the earlier residency termination date, you can exclude up to 10 days of actual presence in the United States in determining your residency termination date. Georgia 500ez form 2013 In determining whether you can exclude up to 10 days, the following rules apply. Georgia 500ez form 2013 You can exclude days from more than one period of presence as long as the total days in all periods are not more than 10. Georgia 500ez form 2013 You cannot exclude any days in a period of consecutive days of presence if all the days in that period cannot be excluded. Georgia 500ez form 2013 Although you can exclude up to 10 days of presence in determining your residency termination date, you must include those days when determining whether you meet the substantial presence test. Georgia 500ez form 2013 Example. Georgia 500ez form 2013 Lola Bovary is a citizen of Malta. Georgia 500ez form 2013 She came to the United States for the first time on March 1, 2013, and resided here until August 25, 2013. Georgia 500ez form 2013 On December 12, 2013, Lola came to the United States for vacation and stayed here until December 16, 2013, when she returned to Malta. Georgia 500ez form 2013 She is able to establish a closer connection to Malta for the period December 12–16. Georgia 500ez form 2013 Lola is not a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident for tax purposes during 2014 and can establish a closer connection to Malta for the rest of calendar year 2013. Georgia 500ez form 2013 Lola is a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident under the substantial presence test for 2013 because she was present in the United States for 183 days (178 days for the period March 1 to August 25 plus 5 days in December). Georgia 500ez form 2013 Lola's residency termination date is August 25, 2013. Georgia 500ez form 2013 Residency during the next year. Georgia 500ez form 2013   If you are a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident during any part of 2014 and you are a resident during any part of 2013, you will be treated as a resident through the end of 2013. Georgia 500ez form 2013 This applies whether you have a closer connection to a foreign country than the United States during 2013, and whether you are a resident under the substantial presence test or green card test. Georgia 500ez form 2013 Statement required to establish your residency termination date. Georgia 500ez form 2013   You must file a statement with the IRS to establish your residency termination date. Georgia 500ez form 2013 You must sign and date this statement and include a declaration that it is made under penalties of perjury. Georgia 500ez form 2013 The statement must contain the following information (as applicable). Georgia 500ez form 2013 Your name, address, U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 taxpayer identification number (if any), and U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 visa number (if any). Georgia 500ez form 2013 Your passport number and the name of the country that issued your passport. Georgia 500ez form 2013 The tax year for which the statement applies. Georgia 500ez form 2013 The last day that you were present in the United States during the year. Georgia 500ez form 2013 Sufficient facts to establish that you have maintained your tax home in, and that you have a closer connection to, a foreign country following your last day of presence in the United States during the year or following the abandonment or rescission of your status as a lawful permanent resident during the year. Georgia 500ez form 2013 The date that your status as a lawful permanent resident was abandoned or rescinded. Georgia 500ez form 2013 Sufficient facts (including copies of relevant documents) to establish that your status as a lawful permanent resident has been abandoned or rescinded. Georgia 500ez form 2013 If you can exclude days under the de minimis presence rule, discussed earlier, include the dates of the days you are excluding and sufficient facts to establish that you have maintained your tax home in and that you have a closer connection to a foreign country during the period you are excluding. Georgia 500ez form 2013   Attach the required statement to your income tax return. Georgia 500ez form 2013 If you are not required to file a return, send the statement to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, on or before the due date for filing Form 1040NR or Form 1040NR-EZ. Georgia 500ez form 2013 The due date for filing is discussed in chapter 7. Georgia 500ez form 2013   If you do not file the required statement as explained above, you cannot claim that you have a closer connection to a foreign country or countries. Georgia 500ez form 2013 This does not apply if you can show by clear and convincing evidence that you took reasonable actions to become aware of the requirements for filing the statement and significant steps to comply with those requirements. Georgia 500ez form 2013 Nonresident Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident. Georgia 500ez form 2013 This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year. Georgia 500ez form 2013 If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Georgia 500ez form 2013 Neither you nor your spouse can claim under any tax treaty not to be a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 resident. Georgia 500ez form 2013 You are both taxed on worldwide income. Georgia 500ez form 2013 You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. Georgia 500ez form 2013 If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you. Georgia 500ez form 2013 Example. Georgia 500ez form 2013 Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. Georgia 500ez form 2013 In June, Bob became a resident alien and remained a resident for the rest of the year. Georgia 500ez form 2013 Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Georgia 500ez form 2013 Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years. Georgia 500ez form 2013 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. Georgia 500ez form 2013 It should contain the following information. Georgia 500ez form 2013 A declaration that one spouse was a nonresident alien and the other spouse a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 citizen or resident alien on the last day of your tax year, and that you choose to be treated as U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 residents for the entire tax year. Georgia 500ez form 2013 The name, address, and identification number of each spouse. Georgia 500ez form 2013 (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Georgia 500ez form 2013 ) Amended return. Georgia 500ez form 2013   You generally make this choice when you file your joint return. Georgia 500ez form 2013 However, you can also make the choice by filing a joint amended return on Form 1040X. Georgia 500ez form 2013 Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. Georgia 500ez form 2013 If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice. Georgia 500ez form 2013   You generally must file the amended joint return within 3 years from the date you filed your original U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Georgia 500ez form 2013 Suspending the Choice The choice to be treated as a resident alien is suspended for any tax year (after the tax year you made the choice) if neither spouse is a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 citizen or resident alien at any time during the tax year. Georgia 500ez form 2013 This means each spouse must file a separate return as a nonresident alien for that year if either meets the filing requirements for nonresident aliens discussed in chapter 7. Georgia 500ez form 2013 Example. Georgia 500ez form 2013 Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Georgia 500ez form 2013 They chose to treat Judy as a resident alien and filed joint 2010 and 2011 income tax returns. Georgia 500ez form 2013 On January 10, 2012, Dick became a nonresident alien. Georgia 500ez form 2013 Judy had remained a nonresident alien throughout the period. Georgia 500ez form 2013 Dick and Judy could have filed joint or separate returns for 2012 because Dick was a resident alien for part of that year. Georgia 500ez form 2013 However, because neither Dick nor Judy is a resident alien at any time during 2013, their choice is suspended for that year. Georgia 500ez form 2013 If either meets the filing requirements for nonresident aliens discussed in chapter 7, they must file separate returns as nonresident aliens for 2013. Georgia 500ez form 2013 If Dick becomes a resident alien again in 2014, their choice is no longer suspended. Georgia 500ez form 2013 Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier under Suspending the Choice ) or ended in one of the following ways. Georgia 500ez form 2013 If the choice is ended in one of the following ways, neither spouse can make this choice in any later tax year. Georgia 500ez form 2013 Revocation. Georgia 500ez form 2013 Either spouse can revoke the choice for any tax year, provided he or she makes the revocation by the due date for filing the tax return for that tax year. Georgia 500ez form 2013 The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Georgia 500ez form 2013 The statement must include the name, address, and identification number of each spouse. Georgia 500ez form 2013 (If one spouse dies, include the name and address of the person who is revoking the choice for the deceased spouse. Georgia 500ez form 2013 ) The statement also must include a list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Georgia 500ez form 2013 File the statement as follows. Georgia 500ez form 2013 If the spouse revoking the choice must file a return, attach the statement to the return for the first year the revocation applies. Georgia 500ez form 2013 If the spouse revoking the choice does not have to file a return, but does file a return (for example, to obtain a refund), attach the statement to the return. Georgia 500ez form 2013 If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where you filed the last joint return. Georgia 500ez form 2013 Death. Georgia 500ez form 2013 The death of either spouse ends the choice, beginning with the first tax year following the year the spouse died. Georgia 500ez form 2013 However, if the surviving spouse is a U. Georgia 500ez form 2013 S. Georgia 500ez form 2013 citizen or resident and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Georgia 500ez form 2013 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. Georgia 500ez form 2013 Legal separation. Georgia 500ez form 2013 A legal separation under a decree of divorce or separate maintenance ends the choice as of the beginning of the tax year in which the legal separation occurs. Georgia 500ez form 2013 Inadequate records. Georgia 500ez form 2013 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. Georgia 500ez form 2013 Aliens From American Samoa or Puerto Rico If you are a nonresident alien in the United States and a bona fide resident of American Samoa or Puerto Rico during the entire tax year, you are taxed, with certain exceptions, according to the rules for resident aliens of the United States. Georgia 500ez form 2013 For more information, see Bona Fide Residents of American Samoa or Puerto Rico in chapter 5. Georgia 500ez form 2013 If you are a nonresident alien from American Samoa or Puerto Rico who does not qualify as a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you are taxed as a nonresident alien. Georgia 500ez form 2013 Resident aliens who formerly were bona fide residents of American Samoa or Puerto Rico are taxed according to the rules for resident aliens. Georgia 500ez form 2013 Prev  Up  Next   Home   More Online Publications
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The Georgia 500ez Form 2013

Georgia 500ez form 2013 13. Georgia 500ez form 2013   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Georgia 500ez form 2013 A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Georgia 500ez form 2013 However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Georgia 500ez form 2013 The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Georgia 500ez form 2013 The gas guzzler tax is being paid on a one-time filing. Georgia 500ez form 2013 The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Georgia 500ez form 2013 How To Make Deposits Electronic deposit requirement. Georgia 500ez form 2013   You must use electronic funds transfer to make excise tax deposits. Georgia 500ez form 2013 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Georgia 500ez form 2013 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Georgia 500ez form 2013 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Georgia 500ez form 2013   EFTPS is a free service provided by the Department of Treasury. Georgia 500ez form 2013 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Georgia 500ez form 2013 To get more information about EFTPS or to enroll in EFTPS, visit www. Georgia 500ez form 2013 eftps. Georgia 500ez form 2013 gov or call 1-800-555-4477. Georgia 500ez form 2013 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Georgia 500ez form 2013    Depositing on time. Georgia 500ez form 2013 For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Georgia 500ez form 2013 m. Georgia 500ez form 2013 Eastern time). Georgia 500ez form 2013 You will automatically be enrolled in EFTPS when you apply for an EIN. Georgia 500ez form 2013 You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Georgia 500ez form 2013 When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Georgia 500ez form 2013 The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Georgia 500ez form 2013 See Alternative method below. Georgia 500ez form 2013 If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Georgia 500ez form 2013 Regular method. Georgia 500ez form 2013   The deposit of tax for a semimonthly period is due by the 14th day following that period. Georgia 500ez form 2013 Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Georgia 500ez form 2013 If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Georgia 500ez form 2013 Alternative method (IRS Nos. Georgia 500ez form 2013 22, 26, 27, and 28). Georgia 500ez form 2013   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Georgia 500ez form 2013 Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Georgia 500ez form 2013 The deposit of tax is due by the 3rd banking day after the 7th day of that period. Georgia 500ez form 2013   For an example of the alternative method, see the Instructions for Form 720. Georgia 500ez form 2013 To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Georgia 500ez form 2013 For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Georgia 500ez form 2013 The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Georgia 500ez form 2013 The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Georgia 500ez form 2013 See Uncollected Tax Report in chapter 4. Georgia 500ez form 2013 The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Georgia 500ez form 2013 Special rule for deposits of taxes in September. Georgia 500ez form 2013   See the Instructions for Form 720 for a special rule on deposits made in September. Georgia 500ez form 2013 Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Georgia 500ez form 2013 Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Georgia 500ez form 2013 Net tax liability. Georgia 500ez form 2013   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Georgia 500ez form 2013 You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Georgia 500ez form 2013 If you use this method, you must use it for all semimonthly periods in the calendar quarter. Georgia 500ez form 2013 Do not reduce your liability by any amounts from Form 720X. Georgia 500ez form 2013 Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Georgia 500ez form 2013 Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Georgia 500ez form 2013 67%) of the net tax liability reported for the look-back quarter. Georgia 500ez form 2013 For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Georgia 500ez form 2013 23%), 10/90 (11. Georgia 500ez form 2013 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Georgia 500ez form 2013 Also, the total deposit for that semimonthly period must be at least 1/6 (16. Georgia 500ez form 2013 67%) of the net tax liability reported for the look-back quarter. Georgia 500ez form 2013 Exceptions. Georgia 500ez form 2013   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Georgia 500ez form 2013 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Georgia 500ez form 2013 Requirements to be met. Georgia 500ez form 2013   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Georgia 500ez form 2013    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Georgia 500ez form 2013 Tax rate increases. Georgia 500ez form 2013   You must modify the safe harbor rule if there has been an increase in the rate of tax. Georgia 500ez form 2013 You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Georgia 500ez form 2013 To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Georgia 500ez form 2013 Prev  Up  Next   Home   More Online Publications