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The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.
An Individual Taxpayer Identification Number (ITIN) is a United States tax processing number issued by the Internal Revenue Service (IRS). It is a nine-digit number beginning with the number “9”, has a range of numbers from "50" to "65", "70" to "88", “90” to “92” and “94” to “99” for the fourth and fifth digits, and is formatted like a SSN (i.e., 9XX-XX-XXXX). [1]
Although state taxes are filed separately, many state tax returns will reference items from Form 1040. For example, California's 540 Resident Income Tax form makes a reference to Form 1040's line 37 in line 13. [46] Certain tax filing software, such as TurboTax, will simultaneously file state tax returns using information filled in on the 1040 ...
There exists an exception to the Green Card Test if an individual stops being a lawful permanent resident during the calendar year. Specifically, if an individual voluntarily renounces and abandons resident status by writing to the United States Citizenship and Immigration Services (USCIS), if the USCIS administratively terminates the individual's immigrant status, or if a US federal court ...
Married Filing Jointly Standard Deduction: When filing with the married filing jointly tax-filing status, a couple can take a standard deduction of $24,800 for 2020. Learn More: 9 Tax Tips Every ...
Section 6109(a) of the Internal Revenue Code provides (in part) that "When required by regulations prescribed by the Secretary [of the Treasury or his delegate] [ . . . ] [ . . . ] Any person required under the authority of this title [i.e., under the Internal Revenue Code] to make a return, statement, or other document shall include in such return, statement or other document such identifying ...
An individual's tax liability depends upon two variables: the individual's filing status and the taxable income. [16] The status can determine the correct amount of tax, whether the taxpayer can take certain tax deductions or exemptions that could lower the final tax bill, and even whether one must file a return at all. [17]
A taxpayer may also be considered unmarried for head of household purposes if their spouse is a nonresident alien and the taxpayer does not elect to treat the spouse as a resident alien. [7] In that case, the taxpayer can file as a head of household while still being considered married for purposes of the earned income tax credit.
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