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IRS.gov Website
Publication 519
taxmap/pubs/p519-033.htm#en_us_publink1000222581

Chapter 7
Filing Information(p35)


taxmap/pubs/p519-033.htm#en_us_publink1000177222Introduction

This chapter provides the basic filing information that you may need.

taxmap/pubs/p519-033.htm#TXMP3e964d6e

Useful items

You may want to see:


Forms (and Instructions)
 1040: U.S. Individual Income Tax Return
 1040NR: U.S. Nonresident Alien Income Tax Return
 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
See chapter 12 for information about getting these forms.
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What, When, and Where To File(p35)

rule
What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien.
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Resident Aliens(p35)

rule
Resident aliens should file Form 1040 at the address shown in the instructions for that form. The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the TIP, later).
EIC
Taxpayers with a tax year that began in 2017 also can use Forms 1040A or 1040EZ.
Under U.S. immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status.
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Extensions of time to file.(p35)

rule
You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Use Form 4868 to get the extension to October 15.
EIC
An automatic 6-month extension to file doesn't extend the time to pay your tax. If you don't pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.
In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 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 73301-0215


You will not receive any notification from the IRS unless your request is denied for being untimely.
The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U.S. citizens and resident aliens abroad who expect to qualify for special tax treatment).
Deposit
If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday.
Due date
You may be able to file your return electronically. See IRS e-file at IRS.gov.
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Nonresident Aliens(p35)

rule
Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ.
If you are any of the following, you must file a return.
  1. A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2018. (But see Exceptions, later.)You must file even if:
    1. Your income did not come from a trade or business conducted in the United States,
    2. You have no income from U.S. sources, or
    3. Your income is exempt from income tax.
  2. A nonresident alien individual not engaged in a trade or business in the United States with U.S. income on which the tax liability was not satisfied by the withholding of tax at the source.
  3. A representative or agent responsible for filing the return of an individual described in (1) or (2).
  4. A fiduciary for a nonresident alien estate or trust.
You also must file if you want to:
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Exceptions. (p35)

rule
You do not need to file Form 1040NR or Form 1040NR-EZ if you meet any of the following conditions.
EIC
The personal services exception which previously allowed nonresident aliens whose only U.S. trade or business is the performance of personal services and whose wage income did not exceed the personal exemption amount to not file a Form 1040NR or Form 1040NR-EZ is not available for your 2018 return. Even if your only trade or business was the performance of personal services, you still must meet (1), (2), (3), or (4) below to be exempt from filing a 2018 Form 1040NR or Form 1040NR-EZ.
  1. You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc.
  2. You were a student or business apprentice who was eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty, you are single or a qualifying widow(er), and your gross income for 2018 was less than or equal to $12,000 if single ($24,000 if a qualifying widow(er)).
  3. You were a partner in a U.S. partnership that was not engaged in a trade or business in the United States during 2018 and your Schedule K-1 (Form 1065) includes only income from U.S. sources that is not effectively connected with a U.S. trade or business.
  4. Your gross income was less than $5.
EIC
Even if you have left the United States and filed a Form 1040-C, U.S. Departing Alien Income Tax Return, on departure, you still must file an annual U.S. income tax return. If you are married and both you and your spouse are required to file, you must each file a separate return.
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Foreign‐owned domestic disregarded entities.(p36)

rule
If a foreign person wholly owns a domestic disregarded entity (DE), the domestic DE is treated as a domestic corporation separate from its owner (the foreign person) for the limited purposes of the requirements under section 6038A that apply to 25% foreign‐owned domestic corporations. The foreign-owned domestic DE must file a proforma Form 1120 with Form 5472 attached by the due date (including extensions) of the return. The only information required to be completed on Form 1120 is the name and address of the foreign-owned domestic DE and items B and E on the first part. A foreign-owned domestic DE may have had a reporting requirement before 2017 if it had a U.S. trade or business or other activity that otherwise required reporting. See the Instructions for Form 5472 for additional information and coordination with Form 5472 filing by the domestic DE. Also, note that because the domestic DE generally is a transparent entity, the foreign person will include (or continue to include) on Form 1040NR any of the domestic DE's tax items that are subject to reporting. A DE (foreign or domestic) also may have a separate reporting requirement related to employment or excise taxes. See Regulations section 301.7701-2(c)(2)(iv) and (v).
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Form 1040NR-EZ(p36)

rule
You can use Form 1040NR-EZ if all of the following conditions are met.
  1. You do not claim any dependents.
  2. You cannot be claimed as a dependent on someone else's U.S. tax return.
  3. Your taxable income is less than $100,000.
  4. The only itemized deduction you can claim is for state and local income taxes.
    Note. Residents of India who were
    students and business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. See chapter 5.
  5. Your only U.S. source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. (If you had taxable interest or dividend income, you cannot use Form 1040NR-EZ.)
  6. You are not claiming any adjustments to income other than the student loan interest deduction or the exclusion for scholarship and fellowship grants.
  7. You are not claiming any tax credits.
  8. This is not an "expatriation return." See Expatriation Tax in chapter 4.
  9. The only taxes you owe are:
    1. The income tax from the Tax Table.
    2. The social security and Medicare tax from Form 4137 or Form 8919.
  10. You are not claiming a credit for excess social security and tier 1 RRTA tax withheld.
  11. You can't claim any deduction other than the student loan interest deduction and the itemized deduction for state and local income taxes (or, if a resident of India who was a student or business apprentice, the standard deduction).
EIC
Only taxpayers with a tax year that began in 2017 can claim a personal exemption deduction. You can't use Form 1040NR-EZ if you claimed an exemption for your spouse.
If you do not meet all of the above conditions, you must file Form 1040NR.
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When To File(p36)

rule
If you are an employee and you receive wages subject to U.S. income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. For the 2018 calendar year, file your return by April 15, 2019.
If you are not an employee who receives wages subject to U.S. income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. For the 2018 calendar year, file your return by June 17, 2019.
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Extensions of time to file.(p36)

rule
If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. For the 2018 calendar year, this will extend the due date to October 15, 2019 (December 16, 2019, if the regular due date of your return is June 17, 2019). You must file the extension by the regular due date of your return.
EIC
An automatic 6-month extension to file doesn't extend the time to pay your tax. If you don't pay your tax by the original due date of your return, you will owe interest on the unpaid tax and may owe penalties. See Form 4868.
In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 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 73301-0215


You will not receive any notification from the IRS unless your request is denied for being untimely.
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When to file for deductions and credits.(p36)

rule
To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. However, if you did not file a 2017 tax return and 2018 is not the first year for which you are required to file one, your 2018 return is timely for this purpose if it is filed by the earlier of: The allowance of the following credits is not affected by this time requirement.
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Protective return.(p36)
If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U.S. trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed.
If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income.
You can follow the same procedure if you believe you have no U.S. tax liability because of a U.S. tax treaty. Be sure to also complete item L on page 5 of Form 1040NR.
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Waiver of filing deadline.(p37)
The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U.S. income tax return (including a protective return) and you cooperate with the IRS in determining your U.S. income tax liability for the tax year for which you did not file a return.
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Where To File(p37)

rule
Due date
If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address.


Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215


If enclosing a payment, mail your return to:


Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303


taxmap/pubs/p519-033.htm#en_us_publink1000222602

Aliens from the U.S. Virgin Islands.(p37)

rule
Report all income from U.S. sources, as well as income from other sources, on your return. For information on filing U.S. Virgin Islands returns, contact the U.S. Virgin Islands Bureau of Internal Revenue.
Due date
If you are a bona fide resident of the U.S. Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U.S. Virgin Islands and file your income tax returns at the following address.

Virgin Islands Bureau of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802


Chapter 8 discusses withholding from U.S. wages of residents of the U.S. Virgin Islands.
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Aliens from Guam or the Commonwealth of the Northern Mariana Islands.(p37)

rule
If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Report all income, including income from U.S. sources, on your return. It is not necessary to file a separate U.S. income tax return.
Due date
Bona fide residents of Guam should file their Guam returns at the following address.


Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921


Due date
Bona fide residents of the CNMI should file their CNMI income tax returns at the following address.


Department of Finance
Division of Revenue and Taxation
Commonwealth of the Northern Mariana Islands
P.O. Box 5234 CHRB
Saipan, MP 96950


If you are not a bona fide resident of Guam or the CNMI, see Pub. 570 for information on where to file your return.
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Amended Returns and Claims for Refund(p37)

rule
If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U.S. Individual Income Tax Return. Also use Form 1040X if you should have filed Form 1040 instead of Form 1040NR or 1040NR-EZ, or vice versa. If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc.) to Form 1040X. Print "Amended" across the top. Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. A return filed before the final due date is considered to have been filed on the due date.
EIC
Taxpayers with a tax year that began in 2017 can use Forms 1040A or 1040EZ.
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Other Forms You May Have To File(p37)

rule
You may be required to file information returns to report certain foreign income or assets, or monetary transactions.
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FinCEN Form 105, Report of International Transportation of Currency or Monetary Instruments (CMIR) (p37)

rule
FinCEN Form 105 is required by 31 U.S.C. 5316 and Treasury Department regulations (31 CFR, Chapter X).
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The following persons must file FinCEN Form 105.(p37)

rule
  1. Each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments totaling more than $10,000 at one time from the United States to any place outside the United States or into the United States from any place outside the United States, and
  2. Each person who receives in the United States currency or other monetary instruments totaling more than $10,000 at one time from any place outside the United States.
A transfer of funds through normal banking procedures, which does not involve the physical transportation of currency or monetary instruments, is not required to be reported.
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Penalties.(p37)

rule
Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture.
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More information.(p37)

rule
The form is available at FINCEN.gov/resources/filing-information. For more information about BSA E-Filing, see the E-Filing Section at FINCEN.gov/resources/filing-information.
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Form 8938(p37)

rule
You may have to file Form 8938 to report the ownership of specified foreign financial asset(s) if you are one of the following individuals.
You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the "reporting threshold"). 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. 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.S. person.
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.
More information about the filing of Form 8938 can be found in the separate instructions for Form 8938.