Publication 54 - Tax Guide For U.s. Citizens And Resident Aliens Abord - 2011 Page 7
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44Social Security
your tax year and that you choose to be
a U.S. citizen or resident alien at any time during
treated as U.S. residents for the entire tax
Number (SSN)
the later tax year.
year, and
Example. Dick Brown was a resident alien
•
If you choose to treat your nonresident alien
The name, address, and social security
on December 31, 2008, and married to Judy, a
spouse as a U.S. resident, your spouse must
number (or individual taxpayer identifica-
nonresident alien. They chose to treat Judy as a
have either an SSN or an individual taxpayer
tion number) of each spouse. (If one
resident alien and filed a joint 2008 income tax
identification number (ITIN).
spouse died, include the name and ad-
To get an SSN for a nonresident alien
return. On January 10, 2010, Dick became a
dress of the person making the choice for
spouse, apply at an office of the U.S. Social
nonresident alien. Judy had remained a nonresi-
the deceased spouse.)
Security Administration (SSA) or U.S. consu-
dent alien. Because Dick was a resident alien
late. You must complete Form SS-5, Application
You generally make this choice when you file
during part of 2010, Dick and Judy can file joint
for a Social Security Card, available at
www.
your joint return. However, you also can make
or separate returns for that year. Neither Dick
socialsecurity.gov
or by calling 1-800-772-1213.
the choice by filing a joint amended return on
nor Judy was a resident alien at any time during
You must also provide original or certified copies
Form 1040X. Attach Form 1040, 1040A, or
2011 and their choice is suspended for that year.
of documents to verify that spouse’s age, iden-
1040EZ and print “Amended” across the top of
For 2011, both are treated as nonresident
tity, and citizenship.
the amended return. If you make the choice with
aliens. If Dick becomes a resident alien again in
If the nonresident alien spouse is not eligible
an amended return, you and your spouse also
2012, their choice is no longer suspended and
to get an SSN, he or she can file Form W-7,
must amend any returns that you may have filed
both are treated as resident aliens.
Application for IRS Individual Taxpayer Identifi-
after the year for which you made the choice.
cation Number, with the IRS to apply for an ITIN.
You generally must file the amended joint
Ending the Choice
return within 3 years from the date you filed your
How To Make the Choice
original U.S. income tax return or 2 years from
Once made, the choice to be treated as a resi-
the date you paid your income tax for that year,
dent applies to all later years unless suspended
Attach a statement, signed by both spouses, to
whichever is later.
(as explained earlier) or ended in one of the
your joint return for the first tax year for which the
choice applies. It should contain the following:
ways shown in Table 1-1 on this page.
Suspending the Choice
•
If the choice is ended for any of the reasons
A declaration that one spouse was a non-
listed in Table 1-1, neither spouse can make a
resident alien and the other spouse a U.S.
The choice to be treated as a resident alien does
citizen or resident alien on the last day of
not apply to any later tax year if neither of you is
choice in any later tax year.
Table 1 –1. Ending the Choice To Treat Nonresident Alien Spouse as a Resident
Revocation
Either spouse can revoke the choice for any tax year.
• The revocation must be made by the due date for filing the tax return for that tax year.
• The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. The
statement revoking the choice must include the following:
• The name, address, and social security number (or taxpayer identification number) of each spouse.
• The name and address of any person who is revoking the choice for a deceased spouse.
• 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.
• 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.
Death
The death of either spouse ends the choice, beginning with the first tax year following the year in which the
spouse died.
• If the surviving spouse is a U.S. 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.
• 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.
Divorce or
A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation
Legal separation
occurs.
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.
2012 if you expect to owe at least $1,000 in tax
If less than two-thirds of your gross income for
Estimated Tax
for 2012 after subtracting your withholding and
2011 and 2012 is from farming or fishing and
credits and you expect your withholding and
your adjusted gross income for 2011 is more
credits to be less than the smaller of:
than $150,000 ($75,000 if you are married and
The requirements for determining who must pay
file separately), substitute 110% for 100% in (2)
estimated tax are the same for a U.S. citizen or
1. 90% of the tax to be shown on your 2012
above. See Publication 505 for more informa-
resident abroad as for a taxpayer in the United
tax return, or
tion.
States. For current instructions on making esti-
The first installment of estimated tax is due
2. 100% of the tax shown on your 2011 tax
mated tax payments, see Form 1040-ES.
on April 17, 2012.
return. (The return must cover all 12
If you had a tax liability for 2011, you may
months.)
have to pay estimated tax for 2012. Generally,
Foreign earned income exclusion. When
you must make estimated tax payments for
figuring your estimated gross income, subtract
Chapter 1 Filing Information
Page 7
ADVERTISEMENT
0 votes
Related Articles
Related forms
Publication 500 - Tax Guide For Wisconsin Political Organizations And Candidates - Department Of Revenue
Financial
Form Dhcs 0001 - California U.s. Citizens And Nationals Applying For Medi-cal Must Show Proof Of Citizenship And Identity (korean) - Health And Human Services Agency
Legal
Related Categories
Parent category: Financial