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Www State Nm Us Tax

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Www State Nm Us Tax

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

Www state nm us tax Publication 559 - Introductory Material Table of Contents Future Developments Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments affecting Publication 559, such as legislation enacted after we release it, go to www. Www state nm us tax irs. Www state nm us tax gov/pub559. Www state nm us tax Reminders Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted. Www state nm us tax Consistent treatment of estate and trust items. Www state nm us tax  Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return. Www state nm us tax Photographs of missing children. Www state nm us tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www state nm us tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www state nm us tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www state nm us tax Introduction This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). Www state nm us tax It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent. Www state nm us tax A comprehensive example of the decedent's final tax return, Form 1040, and estate's income tax return, Form 1041, are included in this publication. Www state nm us tax The publication also explains how much money or property a taxpayer can give away during their lifetime or leave to their heirs at their death before any tax will be owed. Www state nm us tax A discussion of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is included. Www state nm us tax Also included in this publication are the following items: A checklist of the forms you may need and their due dates. Www state nm us tax A worksheet to reconcile amounts reported in the decedent's name on information returns including Forms W-2, 1099-INT, 1099-DIV, etc. Www state nm us tax The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. Www state nm us tax Comments and suggestions. Www state nm us tax   We welcome your comments about this publication and your suggestions for future editions. Www state nm us tax   You can send us comments from http://www. Www state nm us tax irs. Www state nm us tax gov/formspubs. Www state nm us tax Click on “More Information” and then on “Give us Feedback. Www state nm us tax ” Or you can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. Www state nm us tax NW, IR-6526, Washington, DC 20224. Www state nm us tax Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Form (and Instructions) SS-4 Application for Employer Identification Number 56 Notice Concerning Fiduciary Relationship 1040 U. Www state nm us tax S. Www state nm us tax Individual Income Tax Return 1041 U. Www state nm us tax S. Www state nm us tax Income Tax Return for Estates and Trusts 706 United States Estate (and Generation-Skipping Transfer) Tax Return 709 United States Gift (and Generation-Skipping Transfer) Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer  See How To Get Tax Help near the end of this publication for information about getting publications and forms. Www state nm us tax Also near the end of this publication is Table A, a checklist of forms and their due dates for the executor, administrator, or personal representative. Www state nm us tax Prev  Up  Next   Home   More Online Publications