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Massachusetts Income Tax Forms 2013

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Massachusetts Income Tax Forms 2013

Massachusetts income tax forms 2013 1. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Special rule for members of the U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 Armed Forces. Massachusetts income tax forms 2013   If you are a member of the U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. Massachusetts income tax forms 2013 Also see the special income source rule for members of the U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 Armed Forces in chapter 2, under Compensation for Labor or Personal Services . Massachusetts income tax forms 2013 Special rule for civilian spouse of active duty member of the U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 Armed Forces. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 possession. Massachusetts income tax forms 2013 Before relocating, you and your spouse must have the same tax residence. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 possession return, may be affected. Massachusetts income tax forms 2013 For more information, consult with state, local, or U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 possession tax authorities regarding your tax obligations under MSRRA. Massachusetts income tax forms 2013 Presence Test If you are a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. Massachusetts income tax forms 2013 You were present in the relevant possession for at least 183 days during the tax year. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. Massachusetts income tax forms 2013 You were present in the United States for no more than 90 days during the tax year. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Earned income is pay for personal services performed, such as wages, salaries, or professional fees. Massachusetts income tax forms 2013 You had no significant connection to the United States during the tax year. Massachusetts income tax forms 2013 Special rule for nonresident aliens. Massachusetts income tax forms 2013   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. Massachusetts income tax forms 2013 Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. Massachusetts income tax forms 2013 In that discussion, substitute the name of the possession for “United States” and “U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 ” wherever they appear. Massachusetts income tax forms 2013 Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Days of presence in a possession. Massachusetts income tax forms 2013   You are considered to be present in the relevant possession on any of the following days. Massachusetts income tax forms 2013 Any day you are physically present in that possession at any time during the day. Massachusetts income tax forms 2013 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). Massachusetts income tax forms 2013 Your parent. Massachusetts income tax forms 2013 Your spouse. Massachusetts income tax forms 2013 Your child, who is your son, daughter, stepson, or stepdaughter. Massachusetts income tax forms 2013 This includes an adopted child or child lawfully placed with you for legal adoption. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013   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). Massachusetts income tax forms 2013 Days of presence in the United States. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 However, do not count the following days as days of presence in the United States. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 “Child” is defined under item 2c earlier. Massachusetts income tax forms 2013 “Qualifying medical treatment” is defined later. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. Massachusetts income tax forms 2013 Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). Massachusetts income tax forms 2013 Any day you are temporarily in the United States as a student (defined later). Massachusetts income tax forms 2013 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). Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. Massachusetts income tax forms 2013 You must keep the following documentation. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Charitable Sports Event A charitable sports event is one that meets all of the following conditions. Massachusetts income tax forms 2013 The main purpose is to benefit a qualified charitable organization. Massachusetts income tax forms 2013 The entire net proceeds go to charity. Massachusetts income tax forms 2013 Volunteers perform substantially all the work. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 The 5 calendar months do not have to be consecutive. Massachusetts income tax forms 2013 Full-time student. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 However, school attendance exclusively at night is not considered full-time attendance. Massachusetts income tax forms 2013 School. Massachusetts income tax forms 2013   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. Massachusetts income tax forms 2013 It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 This section looks at the factors that determine if a significant connection exists. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Permanent home. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 The dwelling unit must be available at all times, continuously, not only for short stays. Massachusetts income tax forms 2013 Exception for rental property. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. Massachusetts income tax forms 2013 ), and lineal descendants (children, grandchildren, etc. Massachusetts income tax forms 2013 ). Massachusetts income tax forms 2013 Anyone under an arrangement that lets you use some other dwelling unit. Massachusetts income tax forms 2013 Anyone at less than a fair rental price. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. Massachusetts income tax forms 2013 Example—significant connection. Massachusetts income tax forms 2013 Ann Green, a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 citizen, is a sales representative for a company based in Guam. Massachusetts income tax forms 2013 Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. Massachusetts income tax forms 2013 Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. Massachusetts income tax forms 2013 When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. Massachusetts income tax forms 2013 Ann's stays are always of short duration and she asks her brother's permission to stay with him. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Ann satisfies the presence test because she has no significant connection to the United States. Massachusetts income tax forms 2013 Example—presence test. Massachusetts income tax forms 2013 Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. Massachusetts income tax forms 2013 They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. Massachusetts income tax forms 2013 The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. Massachusetts income tax forms 2013 In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. Massachusetts income tax forms 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. Massachusetts income tax forms 2013 If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Massachusetts income tax forms 2013 Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. Massachusetts income tax forms 2013 Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. Massachusetts income tax forms 2013 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). Massachusetts income tax forms 2013 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). Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Example. Massachusetts income tax forms 2013 In 2013, Sean Silverman, a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. Massachusetts income tax forms 2013 When not at sea, Sean lived with his spouse at a house they own in American Samoa. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 See Special Rules in the Year of a Move , later in this chapter. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 possession. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 The location of your permanent home. Massachusetts income tax forms 2013 The location of your family. Massachusetts income tax forms 2013 The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. Massachusetts income tax forms 2013 The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. Massachusetts income tax forms 2013 The location where you conduct your routine personal banking activities. Massachusetts income tax forms 2013 The location where you conduct business activities (other than those that go into determining your tax home). Massachusetts income tax forms 2013 The location of the jurisdiction in which you hold a driver's license. Massachusetts income tax forms 2013 The location of the jurisdiction in which you vote. Massachusetts income tax forms 2013 The location of charitable organizations to which you contribute. Massachusetts income tax forms 2013 The country of residence you designate on forms and documents. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. Massachusetts income tax forms 2013 Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. Massachusetts income tax forms 2013 Example—closer connection to the United States. Massachusetts income tax forms 2013 Marcos Reyes, a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. Massachusetts income tax forms 2013 His spouse and two teenage children remained in California to allow the children to complete high school. Massachusetts income tax forms 2013 He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Marcos received mail in California, including bank and brokerage statements and credit card bills. Massachusetts income tax forms 2013 He conducted his personal banking activities in California. Massachusetts income tax forms 2013 He held a California driver's license and was also registered to vote there. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Closer connection to another possession. Massachusetts income tax forms 2013   Generally, possessions are not treated as foreign countries. Massachusetts income tax forms 2013 Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. Massachusetts income tax forms 2013 Example—tax home and closer connection to possession. Massachusetts income tax forms 2013 Pearl Blackmon, a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. Massachusetts income tax forms 2013 For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. Massachusetts income tax forms 2013 Most of Pearl's personal belongings, including her automobile, are located in the CNMI. Massachusetts income tax forms 2013 She is registered to vote in, and has a driver's license issued by, the CNMI. Massachusetts income tax forms 2013 She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. Massachusetts income tax forms 2013 Pearl satisfies the presence test with respect to both Guam and the CNMI. Massachusetts income tax forms 2013 She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Pearl is considered a bona fide resident of Guam, the location of her tax home. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 See Special Rules in the Year of a Move , next. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. Massachusetts income tax forms 2013 Example. Massachusetts income tax forms 2013 Dwight Wood, a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 citizen, files returns on a calendar year basis. Massachusetts income tax forms 2013 He lived in the United States from January 2007 through May 2013. Massachusetts income tax forms 2013 In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. Massachusetts income tax forms 2013 Example. Massachusetts income tax forms 2013 Jean Aspen, a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 citizen, files returns on a calendar year basis. Massachusetts income tax forms 2013 From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. Massachusetts income tax forms 2013 Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Example. Massachusetts income tax forms 2013 Randy White, a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 citizen, files returns on a calendar year basis. Massachusetts income tax forms 2013 For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. Massachusetts income tax forms 2013 From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. Massachusetts income tax forms 2013 On May 5, 2013, Randy moved and changed his tax home to Nevada. Massachusetts income tax forms 2013 Later that year he established a closer connection to the United States than to Puerto Rico. Massachusetts income tax forms 2013 Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 possession, you may need to file Form 8898. Massachusetts income tax forms 2013 This applies to the U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. Massachusetts income tax forms 2013 Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. Massachusetts income tax forms 2013 Your worldwide gross income (defined below) in that tax year is more than $75,000. Massachusetts income tax forms 2013 You meet one of the following. Massachusetts income tax forms 2013 You take a position for U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 tax purposes that you became a bona fide resident of a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 possession after a tax year for which you filed a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. Massachusetts income tax forms 2013 You are a citizen or resident alien of the United States who takes the position for U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 tax purposes that you ceased to be a bona fide resident of a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 You take the position for U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Worldwide gross income. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 Example. Massachusetts income tax forms 2013 You are a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 This is in addition to any criminal penalty that may be imposed. Massachusetts income tax forms 2013 Prev  Up  Next   Home   More Online Publications
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Make a Complaint About a Tax Return Preparer

Most paid tax return preparers are professional, honest and provide excellent service to their clients. The IRS is committed to investigating those who do not meet these standards. For example:

  • Failing to sign tax returns they prepare
  • Failing to use a Preparer Tax Identification Number or using an invalid PTIN
  • Failing to provide clients a copy of their tax return
  • Failing to return a client's records
  • Preparing tax returns with a client's last pay stub
  • Creating false exemptions or dependents
  • Creating false expenses, deductions or credits
  • Creating or omitting income
  • Using an incorrect filing status
  • Altering documents
  • Embezzling a client's refund
  • Using off-the-shelf software or IRS Free File instead of professional software
  • Falsely claiming to be an attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary

If you have a complaint, report it on Form 14157, Complaint: Tax Return Preparer. Complete the form and mail it to:
 
Internal Revenue Service
Attn: Return Preparer Office
401 W. Peachtree Street NW
Mail Stop 421-D
Atlanta, GA 30308
 
IRS Tax Tip 2014-07 provides tips on choosing a tax preparer.

Page Last Reviewed or Updated: 11-Feb-2014

The Massachusetts Income Tax Forms 2013

Massachusetts income tax forms 2013 Index A Absence, temporary, Temporary absence from work. Massachusetts income tax forms 2013 , Temporary absence from work. Massachusetts income tax forms 2013 Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. Massachusetts income tax forms 2013 Armed Forces, Retirees, survivors, and Armed Forces members. Massachusetts income tax forms 2013 , Members of the Armed Forces Distance test, special rule, Armed Forces. Massachusetts income tax forms 2013 Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. Massachusetts income tax forms 2013 Services or reimbursements provided by government, Services or reimbursements provided by government. Massachusetts income tax forms 2013 Spouse and dependents, Spouse and dependents. Massachusetts income tax forms 2013 Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. Massachusetts income tax forms 2013 Closely related in time, Closely related in time. Massachusetts income tax forms 2013 D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. Massachusetts income tax forms 2013 Household goods, Household goods and personal effects. Massachusetts income tax forms 2013 Moving to and from storage, Moving goods and effects to and from storage. Massachusetts income tax forms 2013 Member of your household, Member of your household. Massachusetts income tax forms 2013 Moves in U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 , Moves to Locations in the United States Moves outside U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. Massachusetts income tax forms 2013 Personal effects, Household goods and personal effects. Massachusetts income tax forms 2013 Moving to and from storage, Moving goods and effects to and from storage. Massachusetts income tax forms 2013 Reasonable expenses, Reasonable expenses. Massachusetts income tax forms 2013 Storage expenses, Storage expenses. Massachusetts income tax forms 2013 , Storage expenses. Massachusetts income tax forms 2013 Travel by car, Travel by car. Massachusetts income tax forms 2013 Travel expenses, Travel expenses. Massachusetts income tax forms 2013 Distance test, Distance Test Armed Forces, special rule, Armed Forces. Massachusetts income tax forms 2013 First job, First job or return to full-time work. Massachusetts income tax forms 2013 Illustration of (Figure A), Main job location, Main job location. Massachusetts income tax forms 2013 Return to full-time work, First job or return to full-time work. Massachusetts income tax forms 2013 Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. Massachusetts income tax forms 2013 Excess reimbursements, Excess reimbursement. Massachusetts income tax forms 2013 Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. Massachusetts income tax forms 2013 F Figures (see Tables and figures) First job, First job or return to full-time work. Massachusetts income tax forms 2013 Form 1040 Moving expense deduction, Where to deduct. Massachusetts income tax forms 2013 Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. Massachusetts income tax forms 2013 Completing form, Completing Form 3903. Massachusetts income tax forms 2013 Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. Massachusetts income tax forms 2013 , Expenses deducted in earlier year. Massachusetts income tax forms 2013 Government provided for Armed Forces members, Services or reimbursements provided by government. Massachusetts income tax forms 2013 Form W-4 Withholding allowance, Amount of income tax withheld. Massachusetts income tax forms 2013 Free tax services, Free help with your tax return. Massachusetts income tax forms 2013 Full-time work, defined, Full-time work. Massachusetts income tax forms 2013 H Help (see Tax help) Home, defined, Home defined. Massachusetts income tax forms 2013 Household goods, Household goods and personal effects. Massachusetts income tax forms 2013 Moving to and from storage, Moving goods and effects to and from storage. Massachusetts income tax forms 2013 I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. Massachusetts income tax forms 2013 More than one job, More than one job. Massachusetts income tax forms 2013 Union members, Union members. Massachusetts income tax forms 2013 Member of household, Member of your household. Massachusetts income tax forms 2013 Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 , Moves to Locations in the United States Outside U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. Massachusetts income tax forms 2013 Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. Massachusetts income tax forms 2013 , Reimbursement for deductible and nondeductible expenses. Massachusetts income tax forms 2013 P Permanently retired, defined, Retirees who were working abroad. Massachusetts income tax forms 2013 Personal effects, Household goods and personal effects. Massachusetts income tax forms 2013 Moving to and from storage, Moving goods and effects to and from storage. Massachusetts income tax forms 2013 Publications (see Tax help) R Reasonable expenses, Reasonable expenses. Massachusetts income tax forms 2013 Reasonable period of time, Reasonable period of time. Massachusetts income tax forms 2013 Reimbursements, Reimbursements, Estimated tax. Massachusetts income tax forms 2013 Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. Massachusetts income tax forms 2013 Armed Forces members, Services or reimbursements provided by government. Massachusetts income tax forms 2013 Estimated tax, Estimated tax. Massachusetts income tax forms 2013 Excess, Excess reimbursement. Massachusetts income tax forms 2013 Excluded from income, Reimbursements excluded from income. Massachusetts income tax forms 2013 Included in income, Reimbursements included in income. Massachusetts income tax forms 2013 Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Massachusetts income tax forms 2013 , Reimbursement for deductible and nondeductible expenses. Massachusetts income tax forms 2013 Reasonable period of time, Reasonable period of time. Massachusetts income tax forms 2013 Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. Massachusetts income tax forms 2013 Expenses greater than reimbursement, Expenses greater than reimbursement. Massachusetts income tax forms 2013 Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 , Retirees, survivors, and Armed Forces members. Massachusetts income tax forms 2013 , Retirees or survivors. Massachusetts income tax forms 2013 Permanently retired, defined, Retirees who were working abroad. Massachusetts income tax forms 2013 Return to full-time work, First job or return to full-time work. Massachusetts income tax forms 2013 S Seasonal trade or business, Seasonal trade or business. Massachusetts income tax forms 2013 Seasonal work, Seasonal work. Massachusetts income tax forms 2013 Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. Massachusetts income tax forms 2013 Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. Massachusetts income tax forms 2013 Standard mileage rate, What's New Storage expenses, Storage expenses. Massachusetts income tax forms 2013 , Storage expenses. Massachusetts income tax forms 2013 Survivors who move to U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 , Retirees, survivors, and Armed Forces members. Massachusetts income tax forms 2013 , Retirees or survivors. Massachusetts income tax forms 2013 , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Massachusetts income tax forms 2013 When move begins, When a move begins. Massachusetts income tax forms 2013 T Tables and figures Distance test, Distance Test Nonmilitary move within U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 , can you deduct expenses (Figure B), Seasonal work. Massachusetts income tax forms 2013 Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. Massachusetts income tax forms 2013 , Temporary absence from work. Massachusetts income tax forms 2013 Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. Massachusetts income tax forms 2013 Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. Massachusetts income tax forms 2013 Seasonal work, Seasonal work. Massachusetts income tax forms 2013 Self-employed persons, Time Test for Self-Employed Persons, Self-employment. Massachusetts income tax forms 2013 Temporary absence from work, Temporary absence from work. Massachusetts income tax forms 2013 , Temporary absence from work. Massachusetts income tax forms 2013 Travel by car, Travel by car. Massachusetts income tax forms 2013 Travel expenses, Travel expenses. Massachusetts income tax forms 2013 TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. Massachusetts income tax forms 2013 W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. Massachusetts income tax forms 2013 Expenses not reimbursed, Expenses not reimbursed. Massachusetts income tax forms 2013 Expenses reimbursed, Expenses reimbursed. Massachusetts income tax forms 2013 How to make choice, How to make the choice. Massachusetts income tax forms 2013 Who can deduct, Who Can Deduct Moving Expenses, When a move begins. Massachusetts income tax forms 2013 Armed Forces, members of, Retirees, survivors, and Armed Forces members. Massachusetts income tax forms 2013 Distance test, Distance Test Nonmilitary move within U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 (Figure B), Seasonal work. Massachusetts income tax forms 2013 Related to start of work, Move Related to Start of Work Retirees who move to U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 , Retirees, survivors, and Armed Forces members. Massachusetts income tax forms 2013 , Retirees or survivors. Massachusetts income tax forms 2013 , Retirees or Survivors Who Move to the United States Survivors who move to U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 , Retirees, survivors, and Armed Forces members. Massachusetts income tax forms 2013 , Retirees or survivors. Massachusetts income tax forms 2013 , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Massachusetts income tax forms 2013 Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     Home   More Online Publications