➢ The taxpayer's son, daughter, stepchild, foster child, or a descendant (for example, his or her grandchild) of any of them.
➢ The taxpayer's brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant (for example, his or her niece or nephew) of any of them.
➢ An adopted child is always treated as the taxpayer's own child. The term "adopted child" includes a child who was lawfully placed with him or her for legal adoption. A foster child is an individual who is placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
➢ The taxpayer's child, stepchild, foster child, or a descendant of any of them (for example, a grandchild). (A legally adopted child is considered the taxpayer's child.)
➢ The taxpayer's brother, sister, half-brother, half-sister, stepbrother, or stepsister.
➢ The taxpayer's father, mother, grandparent, or other direct ancestor, but not foster parent.
➢ The taxpayer's stepfather or stepmother.
➢ A son or daughter of the taxpayer's brother or sister.
➢ A son or daughter of the taxpayer's half-brother or half-sister.
➢ A brother or sister of the taxpayer's father or mother.
➢ The taxpayer's son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
To meet the gross income test, a person's gross income for the year must be less than $4,300.
➢ The taxpayer is considered to be engaged in a trade or business in the United States if he or she is temporarily present in the United States as a nonimmigrant on an "F," "J," "M," or "Q" visa. The taxable part of any U.S. source scholarship or fellowship grant received by a nonimmigrant in "F," "J," "M," or "Q" status is treated as effectively connected with a trade or business in the United States.
➢ If the taxpayer is a member of a partnership that at any time during the tax year is engaged in a trade or business in the United States, he or she is considered to be engaged in a trade or business in the United States.
➢ The taxpayer is usually engaged in a U.S. trade or business when he or she performs personal services in the United States.
➢ If the taxpayer owns and operates a business in the United States selling services, products, or merchandise, he or she is, with certain exceptions, engaged in a trade or business in the United States. For example, profit from the sale in the United States of inventory property purchased either in this country or in a foreign country is effectively connected trade or business income.
➢ Gains and losses from the sale or exchange of U.S. real property interests (whether or not they are capital assets) are taxed as if the taxpayer is engaged in a trade or business in the United States. He or she must treat the gain or loss as effectively connected with that trade or business.
➢ Income from the rental of real property may be treated as ECI if the taxpayer elects to do so.
His or her only U.S. trade or business was the performance of personal services; and
His or her wages were less than $4,300; and
He or she has no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional
withholding at source, or to claim income exempt or partly exempt by treaty.
He or she was a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an "F," "J," "M," or "Q" visa, and he or she has no income that is subject to tax under Section
871 (that is, the income items listed on page 1 of Form 1040-NR).
He or she was a partner in a U.S. partnership that was not engaged in a trade or business in the United States
during 2021 and his or her Schedule K-1 (Form 1065) includes only income from U.S. sources that he or she must report on Schedule NEC.
1. Use Form 1040X - Amended U.S. Individual Income Tax Return, to file an amended tax return. An amended return cannot be e-filed. The taxpayer must file it on paper.
2. The taxpayer should consider filing an amended tax return if there is a change in his or her filing status, income, deductions, or credits.
3. The taxpayer normally does not need to file an amended return to correct math errors. The IRS will automatically make those changes. Also, do not file an amended return because the taxpayer forgot to attach tax forms, such as W-2s or schedules. The IRS normally will send a request asking for those.
4. Generally, the taxpayer must file Form 1040X within three years from the date he or she filed the original tax return or within two years of the date he or she paid the tax, whichever is later. Be sure to enter the year of the return the taxpayer is amending at the top of Form 1040X.
5. If the taxpayer is amending more than one tax return, prepare a 1040X for each return and mail them to the IRS in separate envelopes. The taxpayer will find the appropriate IRS address to mail the return to in the Form 1040X instructions.
6. If the taxpayer's changes involve the need for another schedule or form, he or she must attach that schedule or form to the amended return.
7. If the taxpayer is filing an amended tax return to claim an additional refund, wait until he or she has received the original tax refund before filing Form 1040X.
8. Amended returns take up to 12 weeks to process. The taxpayer may cash the original refund check while waiting for the additional refund.
9. If the taxpayer owes additional taxes with Form 1040X, file it and pay the tax as soon as possible to minimize interest and penalties.
10. The taxpayer can track the status of the amended tax return three weeks after it is filed with the IRS's new tool called, 'Where's My Amended Return?' The automated tool is available on www.IRS.gov and by phone at 866-464-2050. The online and phone tools are available in English and Spanish. The taxpayer can track the status of the amended return for the current year and up to three prior years.
11. To use either 'Where's My Amended Return' tool, just enter the taxpayer identification number (usually a Social Security number), date of birth and zip code. If the taxpayer has filed amended returns for more than one year, he or she can select each year individually to check the status of each. If the taxpayer uses the tool by phone, he or she will not need to call a different IRS phone number unless the tool tells him or her to do so.
The annual income tax return for individuals is due by the 15th day of the fourth month after the close of the tax year,
thusually April 15 . However, when the 15th falls on a weekend (Saturday or Sunday) or a holiday, the due date
becomes the next regular working day. Therefore, if the 15th happened to be Saturday, the return would be due on Monday, April 17th. Most individuals, sole proprietorships, and single-member LLCs will have until Friday, April 15, 2022 to file their income tax return for the 2021 tax year. Note that this also affects the deadline for the first installment payment of estimated income tax.