{"amount_tables":[{"add_label":"Add a cost of another kind","amount_id":"income_sources.self_employment.other_expenses.value","follow_up_ids":["income_sources.self_employment.other_expenses.restaurant_part"],"group_id":"income_sources.self_employment.other_expenses","help":"Enter what you spent on each kind of cost, from your records, and leave a line blank if you spent nothing on it. The vehicle, the home office and the equipment have questions of their own.","help_lines":["Leave out income tax, here or abroad, and social insurance you pay as a self-employed person: income tax paid abroad goes on the foreign tax page. Also leave out fines, gifts to charity, political payments, entertainment and personal costs."],"help_when":[[{"op":"in","ref":"context.tax_year","values":[2021,2022]},"For this tax year, food and drinks a restaurant provided are fully deductible. Enter your business meals with the half deductible meals, or with the meals during work under transport hours of service limits, and you are then asked how much of them a restaurant provided."]],"id":"income_sources.self_employment.expense_table","key_id":"income_sources.self_employment.other_expenses.key","label":"What did your business spend during the year?","line_id":"income_sources.self_employment.other_expenses.schedule_c_line","name_label":"What was it for?","named_line":"other"}],"checklists":[{"help":"Check each one that did. We ask about each one you check next.","id":"fit.your_year","label":"Which of these happened to you this year?","member_ids":["fit.earned_money_abroad","fit.paid_foreign_tax","fit.has_unusual_situation"],"none_label":"None of these."},{"help":"These are the tests the Form 1040 instructions set for a dependent. Most people check none of them.","id":"household.dependents.tests","label":"Which of these are true for your dependent?","lead_id":"household.dependents.qualifies_ctc","member_ids":["household.dependents.fails_citizenship_test","household.dependents.files_joint_return","household.dependents.provided_own_support","household.dependents.full_time_student","household.dependents.permanently_disabled","household.dependents.qualifying_child_of_another","household.dependents.gross_income_at_or_over_limit","household.dependents.you_paid_half_or_less_of_support","household.dependents.claimed_under_multiple_support_agreement","household.dependents.step_parent_or_in_law","household.dependents.not_household_member_all_year","household.dependents.qualifying_child_of_more_than_one","household.dependents.dependent_tests_not_sure"],"none_label":"None of these."},{"help":"These are the tests a child you do not claim has to meet to make you head of household. Check each one that is true.","id":"household.qualifying_person_tests","label":"Which of these are true for your child?","member_ids":["household.qualifying_person_not_dependent.married","household.qualifying_person_not_dependent.provided_own_support","household.qualifying_person_not_dependent.full_time_student","household.qualifying_person_not_dependent.permanently_disabled","household.qualifying_person_not_dependent.qualifying_child_of_more_than_one"],"none_label":"None of these."},{"help":"Check each one that has an amount on your K-1. You enter the amounts next.","id":"income_sources.k1_boxes","label":"Which of these boxes on your K-1 show an amount?","member_ids":["income_sources.schedule_k1s.box_business","income_sources.schedule_k1s.box_rental","income_sources.schedule_k1s.box_other_rental","income_sources.schedule_k1s.box_royalties","income_sources.schedule_k1s.box_guaranteed","income_sources.schedule_k1s.box_interest","income_sources.schedule_k1s.box_dividends","income_sources.schedule_k1s.box_capital","income_sources.schedule_k1s.box_section_1231","income_sources.schedule_k1s.box_self_employment","income_sources.schedule_k1s.box_tax_exempt","income_sources.schedule_k1s.box_nondeductible","income_sources.schedule_k1s.box_distributions","income_sources.schedule_k1s.box_foreign_tax","income_sources.schedule_k1s.box_section_199a","income_sources.schedule_k1s.box_other"],"none_label":"None of these."},{"help":"Most K-1s have none of these. Each one you check brings a few more questions.","id":"income_sources.k1_situations","label":"Which of these are true for your K-1?","member_ids":["income_sources.schedule_k1s.publicly_traded","income_sources.schedule_k1s.interest_disposed","income_sources.schedule_k1s.more_than_one_activity","income_sources.schedule_k1s.earlier_limited_losses","income_sources.schedule_k1s.has_prior_year_passive_loss","income_sources.schedule_k1s.shareholder_loans","income_sources.schedule_k1s.trading_activity","income_sources.schedule_k1s.recharacterized_income"],"none_label":"None of these."},{"help":"A young filer's income not earned from work, such as interest, dividends, gains, pensions, benefits or rent, is taxed at a parent's rate above a small amount, on a separate form. These decide whether that applies to you. Check each one that is true.","id":"income_sources.kiddie_tax","label":"Which of these are true for you?","member_ids":["income_sources.kiddie_tax.neither_parent_alive","income_sources.kiddie_tax.earned_income_over_half_support","income_sources.kiddie_tax.full_time_student"],"none_label":"None of these."},{"help":"Check each one that does. If none do, check None of these.","id":"income_sources.other_situations","label":"Do any of these uncommon situations apply to you?","member_ids":["income_sources.has_like_kind_exchange","income_sources.has_unmodeled_income","income_sources.foreign_company_officer_or_owner","income_sources.may_have_capital_loss_carryover","income_sources.may_have_earlier_foreign_loss_account","income_sources.complex_ftc","income_sources.screened_inputs.earlier_sale_or_foreclosure","income_sources.screened_inputs.incentive_stock_options","income_sources.screened_inputs.schedule_k1","income_sources.screened_inputs.net_operating_loss_carry_in","income_sources.screened_inputs.domestic_partner_community_state","income_sources.investment_income_reduced","income_sources.seller_financed_interest","income_sources.has_misclassified_pay","income_sources.has_pfic_holdings","income_sources.received_foreign_gift","income_sources.unsure_of_a_situation"],"none_label":"None of these."},{"help":"Check each one that applies, or that you are unsure of.","id":"income_sources.sale_situations","label":"Do any of these apply to your sales?","member_ids":["income_sources.screened_inputs.section_1256_contracts","income_sources.screened_inputs.trader_mark_to_market","income_sources.screened_inputs.federal_mortgage_subsidy"],"none_label":"None of these."},{"gate_id":"income_sources.has_any_income","help":"Check every kind you had, in the United States or abroad. We only ask about the ones you check.","id":"income_sources.income_kinds","label":"Which of these did you have during the year?","member_ids":["income_sources.has_wages","income_sources.has_self_employment","income_sources.has_investment_income","income_sources.has_social_security","income_sources.has_foreign_social_security","income_sources.has_retirement_distributions","income_sources.has_pensions","income_sources.has_capital_transactions","income_sources.has_rentals","income_sources.has_royalties","income_sources.has_unemployment","income_sources.has_prior_year_unemployment_repayment","income_sources.has_other_income","income_sources.has_passive_income","income_sources.has_state_refund"],"none_label":"None of these."},{"help":"Look at boxes 3 to 8, 11 to 13, 14a and 15. Check each one that applies: we ask for the figures behind each one you check and skip the rest. The last box is about the employer: check it if this pay is from a church.","id":"income_sources.wages.form_w2_boxes","label":"Which of these does your Form W-2 show?","member_ids":["income_sources.wages.has_social_security_and_medicare","income_sources.wages.retirement_plan","income_sources.wages.third_party_sick_pay","income_sources.wages.statutory_employee","income_sources.wages.has_box_12","income_sources.wages.has_box_14","income_sources.wages.has_state_lines","income_sources.wages.has_allocated_tips","income_sources.wages.church_employee_income"],"none_label":"None of these."},{"help":"Check each one that applies. Most businesses have none of them.","id":"income_sources.businesses.situations","label":"Which of these are true of your work in this business?","member_ids":["income_sources.businesses.amortizable_costs","income_sources.businesses.co_owned","income_sources.businesses.run_through_foreign_entity","income_sources.businesses.prior_year_limited_loss","income_sources.businesses.not_for_profit","income_sources.businesses.minister_or_exempt","income_sources.businesses.treated_as_contractor_but_employee","income_sources.businesses.notary_fees","income_sources.businesses.has_closed"],"none_label":"None of these."},{"help":"Check each one that applies during the year. Most home offices have none of them.","id":"income_sources.businesses.home_office.situations","label":"Which of these are true of your home office for this business?","member_ids":["income_sources.businesses.home_office.daycare","income_sources.businesses.home_office.other_fixed_business_location","income_sources.businesses.home_office.other_home_used_for_business"],"none_label":"None of these."},{"help":"Look at the checkboxes in box 2b, beside the code in box 7 and in box 12, and at the less common boxes. Check each one that applies to your form.","id":"income_sources.retirement_distributions.checkboxes","label":"Which of these does your Form 1099-R show?","member_ids":["income_sources.retirement_distributions.taxable_amount_not_determined","income_sources.retirement_distributions.total_distribution","income_sources.retirement_distributions.ira_sep_simple","income_sources.retirement_distributions.fatca_filing_requirement","income_sources.retirement_distributions.has_less_common_boxes"],"none_label":"None of these."},{"help":"Check each one that applies. Most businesses have none of them.","id":"income_sources.self_employment.branch_situations","label":"Which of these are true of your business abroad?","member_ids":["income_sources.self_employment.foreign_branch.owns_trust_interest","income_sources.self_employment.foreign_branch.owns_entity_interest","income_sources.self_employment.foreign_branch.related_entity_transactions","income_sources.self_employment.foreign_branch.treaty_benefit_claimed","income_sources.self_employment.foreign_branch.us_office_or_agent","income_sources.self_employment.foreign_branch.top_up_tax","income_sources.self_employment.foreign_branch.foreign_tax_disqualified_901m","income_sources.self_employment.foreign_branch.foreign_tax_section_909"],"none_label":"None of these."},{"help":"Check each one that applies. Most businesses abroad have none of them.","id":"income_sources.self_employment.work_facts","label":"Which of these are true of your business?","member_ids":["income_sources.self_employment.work_performed_while_residing_in_us","income_sources.self_employment.receipts_for_other_year_work"],"none_label":"None of these."},{"help":"Check each one that applies. Most pay has none of them.","id":"income_sources.wages.pay_extras","label":"Which of these are true of your pay?","member_ids":["income_sources.wages.part_earned_living_in_us","income_sources.wages.pays_for_other_year_work","income_sources.wages.has_employer_provided"],"none_label":"None of these."},{"help":"Check each one that applies during the year. Most rentals have none of them.","id":"income_sources.rentals.situations","label":"Which of these are true of your rental?","member_ids":["income_sources.rentals.owns_only_part","income_sources.rentals.rents_only_part","income_sources.rentals.held_through_foreign_entity","income_sources.rentals.stayed_on_rented_days","income_sources.rentals.average_stay_7_days_or_less","income_sources.rentals.average_stay_30_days_with_services","income_sources.rentals.not_rented_for_profit","income_sources.rentals.incidental_to_other_activity","income_sources.rentals.used_as_home_carryover_from_earlier_year","income_sources.rentals.at_risk_loss_carried_from_earlier_year","income_sources.rentals.disposed_in_year"],"none_label":"None of these."},{"help":"Revenue Procedure 2014-55 frees a Canadian retirement plan from Form 3520 when all three lines are true. Check each line you know is true, and leave a line clear if it is not true or you cannot check it. If one is clear, we ask about your plan another way.","id":"income_sources.pensions_and_annuities.canadian_plan","label":"Which of these are true of your plan in Canada?","member_ids":["income_sources.pensions_and_annuities.canada_plan_resident","income_sources.pensions_and_annuities.canada_plan_tax_exempt","income_sources.pensions_and_annuities.canada_plan_for_pension"],"none_label":"None of these."},{"help":"A pension plan abroad can count as a foreign trust, which is reported on Form 3520. Revenue Procedure 2020-17 frees a plan from that form when every line here is true. Check each line you know is true, and leave a line clear if it is not true or you cannot check it.","id":"income_sources.pensions_and_annuities.trust_conditions","label":"Which of these are true of the plan that pays your pension?","member_ids":["income_sources.pensions_and_annuities.plan_for_retirement","income_sources.pensions_and_annuities.plan_tax_favored","income_sources.pensions_and_annuities.plan_reports_to_tax_office","income_sources.pensions_and_annuities.plan_contributions_from_work_only","income_sources.pensions_and_annuities.plan_contributions_capped","income_sources.pensions_and_annuities.plan_withdrawals_restricted","income_sources.pensions_and_annuities.plan_open_to_all_staff","income_sources.pensions_and_annuities.plan_income_reported"],"none_label":"None of these."},{"help":"Count pay from a job and income from your own business, earned while abroad. Each of you who did has their own Form 2555 on this joint return.","id":"where_you_lived.who_earned_abroad","label":"Which of you earned money from working while outside the United States?","member_ids":["where_you_lived.spouse_earned_abroad","where_you_lived.you_earned_abroad"],"none_label":"Neither of us."},{"help":"Check each one that applies. We ask about each one you check and skip the rest.","id":"foreign_tax.foreign_tax_kinds","label":"Which of these apply to your foreign taxes this year?","member_ids":["foreign_tax.has_foreign_taxes","foreign_tax.has_ftc_carryovers"],"none_label":"None of these."},{"help":"Check each one that does. We ask about each one you check and skip the rest.","id":"foreign_tax.situations","label":"Which of these apply to your foreign tax and housing this year?","member_ids":["foreign_tax.has_housing","foreign_tax.has_spouse_housing","foreign_tax.has_treaty_positions","foreign_tax.claims_tax_when_accrued"],"none_label":"None of these."},{"help":"Check each one that applies.","id":"deductions_credits.situations","label":"Which of these costs or payments did you have this year?","member_ids":["deductions_credits.has_itemized","deductions_credits.has_additional_deductions","deductions_credits.has_self_employed_health_insurance","deductions_credits.has_child_dependent_care","deductions_credits.dependent_care_benefits","deductions_credits.has_education_credits","deductions_credits.special_amt_or_niit_election","deductions_credits.unsure_of_a_situation"],"none_label":"None of these."},{"help":"These are United States retirement and health accounts. If you do not have one, check None of these. Check each one that applies to you, or to your spouse on a joint return.","id":"deductions_credits.accounts_and_cover","label":"Which of these apply to your retirement accounts or health coverage?","member_ids":["deductions_credits.screened_inputs.traditional_ira_contribution","deductions_credits.screened_inputs.roth_conversion","deductions_credits.screened_inputs.traditional_ira_basis","deductions_credits.screened_inputs.health_savings_account","deductions_credits.screened_inputs.self_employed_retirement_plan","deductions_credits.screened_inputs.excess_contribution_or_missed_distribution","deductions_credits.screened_inputs.marketplace_coverage","deductions_credits.screened_inputs.education_account_payout","deductions_credits.screened_inputs.medical_savings_or_ltc_payout","deductions_credits.screened_inputs.roth_ira_with_excluded_pay","deductions_credits.screened_inputs.ira_excess_from_earlier_year"],"none_label":"None of these."},{"help":"Check each one that applies to you, or to your spouse on a joint return.","id":"deductions_credits.other_adjustments","label":"Which of these did you pay or have this year?","member_ids":["deductions_credits.screened_inputs.student_loan_interest","deductions_credits.screened_inputs.educator_expenses","deductions_credits.screened_inputs.early_withdrawal_penalty","deductions_credits.screened_inputs.alimony_paid","deductions_credits.screened_inputs.other_adjustment","deductions_credits.screened_inputs.section_179_carryover","deductions_credits.screened_inputs.federally_declared_disaster_loss","deductions_credits.screened_inputs.retirement_savings_credit","deductions_credits.screened_inputs.credit_for_the_elderly_or_disabled","deductions_credits.screened_inputs.mortgage_interest_credit","deductions_credits.screened_inputs.general_business_credit","deductions_credits.screened_inputs.prior_year_minimum_tax_credit","deductions_credits.screened_inputs.adoption_credit","deductions_credits.screened_inputs.residential_energy_credit","deductions_credits.screened_inputs.residential_clean_energy_carryforward","deductions_credits.screened_inputs.clean_vehicle_credit","deductions_credits.screened_inputs.undistributed_capital_gain_credit","deductions_credits.screened_inputs.education_credit_recapture","deductions_credits.decline_earned_income_credit","deductions_credits.screened_inputs.household_employment_taxes"],"none_label":"None of these."},{"help":"Check each one that applies.","id":"deductions_credits.health_savings_account.situations","label":"Which of these apply to your health savings account?","member_ids":["deductions_credits.health_savings_account.employer_other_year","deductions_credits.health_savings_account.lost_eligibility_after_last_month_rule","deductions_credits.health_savings_account.funding_distribution_from_ira","deductions_credits.health_savings_account.lost_eligibility_after_funding_distribution","deductions_credits.health_savings_account.inherited_from_non_spouse","deductions_credits.health_savings_account.deemed_distribution","deductions_credits.health_savings_account.excess_contributions"],"none_label":"None of these."},{"help":"Check each one that applies.","id":"deductions_credits.spouse_health_savings_account.situations","label":"Which of these apply to your spouse's health savings account?","member_ids":["deductions_credits.spouse_health_savings_account.employer_other_year","deductions_credits.spouse_health_savings_account.lost_eligibility_after_last_month_rule","deductions_credits.spouse_health_savings_account.funding_distribution_from_ira","deductions_credits.spouse_health_savings_account.lost_eligibility_after_funding_distribution","deductions_credits.spouse_health_savings_account.inherited_from_non_spouse","deductions_credits.spouse_health_savings_account.deemed_distribution","deductions_credits.spouse_health_savings_account.excess_contributions"],"none_label":"None of these."},{"gate_id":"foreign_accounts.has_anything_abroad","help":"Count an account you only sign on or closed during the year, a pension fund, shares and crypto.","id":"foreign_accounts.holdings","label":"What did you hold outside the United States during the year?","member_ids":["foreign_accounts.has_foreign_accounts","foreign_accounts.has_foreign_assets","foreign_accounts.filed_excepted_forms"],"none_label":"None of these."},{"help":"Check each one that did this year. If none did, check None of these.","id":"foreign_accounts.currency_situations","label":"Did any of these happen with money you held in another currency?","member_ids":["foreign_accounts.screened_inputs.personal_currency_gain_over_200","foreign_accounts.screened_inputs.business_currency_disposed"],"none_label":"None of these."},{"help":"Check each kind of payment you made toward this year's tax. Your IRS online account (IRS.gov/Account) lists the payments the IRS received.","id":"payments_refund.paid_before_filing","label":"Which of these payments did you make toward this year's tax?","member_ids":["payments_refund.has_estimated_payments","payments_refund.has_other_prepayments"],"none_label":"None of these."}],"conditional_requirements":[{"binds":"taxpayer.ssn_or_itin","question_id":"about_you.taxpayer.ssn_or_itin","section_id":"about_you","sentence":"Add the nine-digit number from the card or IRS letter. Only a return for someone who died with no number, whose ITIN is applied for with this return, is left without one.","validator":"expatreturn_us.domain.identity.Person._check_number_or_application","when":{"op":"not","rules":[{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},{"op":"truthy","ref":"household.taxpayer_applies_for_itin"}]}]}},{"binds":"taxpayer.trump_account_excess_contributions","question_id":"about_you.taxpayer.trump_account_excess_contributions","section_id":"about_you","sentence":"Answer yes or no. Someone under 18 can owe an extra tax on a Trump account, so the return cannot be filed without the answer.","validator":"expatreturn_us.filing_refusals.trump_account_refusals","when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"age_lt","ref":"about_you.taxpayer.date_of_birth","value":18}]}},{"binds":"taxpayer.date_of_death","question_id":"about_you.taxpayer.date_of_death","section_id":"about_you","sentence":"Add the date of death from the death certificate. You said this return is for someone who died, and it cannot be prepared without the date.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"about_you.filing_for_someone_who_died"}},{"binds":"taxpayer.claimable_as_dependent_of_another","question_id":"about_you.taxpayer.claimable_as_dependent_of_another","section_id":"about_you","sentence":"Answer yes or no. Every return says whether someone else can claim you as a dependent, because it decides a box on the first page and the size of the flat deduction.","validator":"expatreturn_us.filing_refusals.line_12a_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"taxpayer.mailing_address.in_care_of_name","question_id":"about_you.taxpayer.mailing_address.in_care_of_name","section_id":"about_you","sentence":"Add your own name as the person handling this return. The IRS requires a name on this line for a return that carries a date of death, and makes any refund payable to it.","validator":"expatreturn_us.mef.assembly.completeness_blocking_notes","when":{"op":"or","rules":[{"op":"answered","ref":"about_you.taxpayer.date_of_death"},{"op":"answered","ref":"household.spouse.date_of_death"}]}},{"binds":"citizenship_country","question_id":"about_you.citizenship_country","section_id":"about_you","sentence":"Choose the country that issued your passport. Form 2555 asks for it, and an exclusion claimed without it can be refused.","validator":"expatreturn_us.domain.tax_return.TaxReturn._check_a_form_2555_claim_names_a_citizenship","when":{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}},{"binds":"digital_assets_received_or_disposed","question_id":"about_you.digital_assets_received_or_disposed","section_id":"about_you","sentence":"Answer the question about digital assets. Every return has to carry an answer to it, so answer no if you held none.","validator":"expatreturn_us.mef.mappers.f1040._emit_digital_assets","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"foreign_trust_activity","question_id":"about_you.foreign_trust_activity","section_id":"about_you","sentence":"Answer the question about trusts outside the United States. Your return carries a Schedule B, and that schedule cannot be filed with the question blank, so answer no if you had nothing to do with one.","validator":"expatreturn_us.forms.package._blocking_issues","when":{"op":"or","rules":[{"op":"truthy","ref":"foreign_accounts.has_foreign_accounts"},{"op":"truthy","ref":"foreign_accounts.has_anything_abroad"},{"op":"truthy","ref":"income_sources.has_investment_income"}]}},{"binds":"foreign_trust_payments_or_income","question_id":"about_you.foreign_trust_payments_or_income","section_id":"about_you","sentence":"Answer whether the trust paid you, lent you money, or left income that is taxed to you. We do not work those out, so a return with a trust that did any of that cannot be filed from here.","validator":"expatreturn_us.engine.computations.sch_b.compute_schedule_b","when":{"op":"truthy","ref":"about_you.foreign_trust_activity"}},{"binds":"foreign_trust_only_freed_pension_plans","question_id":"about_you.foreign_trust_only_freed_pension_plans","section_id":"about_you","sentence":"Answer whether the trust is only a plan that pays you a pension from abroad. A return with a trust that is anything else cannot be filed from here.","validator":"expatreturn_us.engine.computations.sch_b.compute_schedule_b","when":{"op":"truthy","ref":"about_you.foreign_trust_payments_or_income"}},{"binds":"taxpayer.itin_application.us_entry_date","question_id":"household.taxpayer.itin_application.us_entry_date","section_id":"household","sentence":"Add the date you entered the United States, from your passport stamp. 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Form 3520 asks this.","validator":"expatreturn_us.engine.computations.f3520.compute_form_3520","when":{"op":"truthy","ref":"income_sources.foreign_gift_facts.any_giver_acting_for_someone_else"}},{"binds":"foreign_gift_facts.gifts[].real_giver_kind","question_id":"income_sources.foreign_gift_facts.gifts.real_giver_kind","section_id":"income_sources","sentence":"Say who this gift really came from. Form 3520 adds it to that giver's other gifts.","validator":"expatreturn_us.engine.computations.f3520.compute_form_3520","when":{"op":"truthy","ref":"income_sources.foreign_gift_facts.gifts.acting_for_someone_else"}},{"binds":"foreign_gift_facts.gifts[].real_giver_name","question_id":"income_sources.foreign_gift_facts.gifts.real_giver_name","section_id":"income_sources","sentence":"Add the name of the giver this gift really came from.","validator":"expatreturn_us.engine.computations.f3520.compute_form_3520","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.foreign_gift_facts.gifts.acting_for_someone_else"},{"op":"in","ref":"income_sources.foreign_gift_facts.gifts.real_giver_kind","values":["nonresident_alien","foreign_estate","foreign_corporation","foreign_partnership"]}]}},{"binds":"foreign_gift_facts.gifts[].real_giver_address","question_id":"income_sources.foreign_gift_facts.gifts.real_giver_address","section_id":"income_sources","sentence":"Add the address of the company this gift really came from. Form 3520 asks for it in a statement.","validator":"expatreturn_us.engine.computations.f3520.compute_form_3520","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.foreign_gift_facts.gifts.acting_for_someone_else"},{"op":"in","ref":"income_sources.foreign_gift_facts.gifts.real_giver_kind","values":["foreign_corporation","foreign_partnership"]}]}},{"binds":"foreign_gift_facts.gifts[].giver_address","question_id":"income_sources.foreign_gift_facts.gifts.giver_address","section_id":"income_sources","sentence":"Add your giver's address. 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Your Form 3520 due date depends on it.","validator":"expatreturn_us.engine.computations.f3520.compute_form_3520","when":{"op":"truthy","ref":"income_sources.received_foreign_gift"}},{"binds":"foreign_gift_facts.spouse_abroad_condition","question_id":"income_sources.foreign_gift_facts.spouse_abroad_condition","section_id":"income_sources","sentence":"Say where your spouse is on the April due date. 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You are leaving pay earned abroad out of your income, and whether this pay can be left out depends on where you did the work.","validator":"expatreturn_us.engine.computations.f2555.wage_refusals","when":{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"spouse_abroad.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]},{"op":"ne","ref":"income_sources.wages.is_foreign_employer","value":true}]},{"op":"or","rules":[{"op":"or","rules":[{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}]},{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}]},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0}]},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"truthy","ref":"income_sources.schedule_k1s.k3_foreign_items"}]}]}]}},{"binds":"wages[].employer_is_us_government","question_id":"income_sources.wages.employer_is_us_government","section_id":"income_sources","sentence":"Answer whether a United States government agency employed you for this job. 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Enter 0 if 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the part of this pay that was for your other work not done this year. Enter 0 if none.","validator":"expatreturn_us.engine.computations.f2555.other_year_work_refusals","when":{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"spouse_abroad.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]},{"op":"ne","ref":"income_sources.wages.earned_in_country","value":"US"},{"op":"ne","ref":"income_sources.wages.employer_is_us_government","value":true}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"ne","ref":"income_sources.wages.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.wages.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"spouse_abroad.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]}]}]},{"op":"and","rules":[{"op":"answered","ref":"income_sources.wages.earned_in_country"},{"op":"not","rules":[{"op":"in","ref":"income_sources.wages.earned_in_country","values":["AQ","AS","GU","IRS:BQ","IRS:DQ","IRS:FQ","IRS:HQ","IRS:JQ","IRS:KQ","IRS:LQ","IRS:MQ","IRS:WQ","MP","PR","US","VI"]}]},{"op":"ne","ref":"income_sources.wages.employer_is_us_government","value":true},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"ne","ref":"income_sources.wages.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.wages.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"spouse_abroad.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]}]}]}]}]},{"op":"truthy","ref":"income_sources.wages.pays_for_other_year_work"}]}},{"binds":"wages[].other_year_us_work_amount","question_id":"income_sources.wages.other_year_us_work_amount","section_id":"income_sources","sentence":"Enter the part of that other work's pay that was for work in the United States or at sea. Enter 0 if none.","validator":"expatreturn_us.engine.computations.f2555.other_year_us_work_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"spouse_abroad.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]},{"op":"ne","ref":"income_sources.wages.earned_in_country","value":"US"},{"op":"ne","ref":"income_sources.wages.employer_is_us_government","value":true}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"ne","ref":"income_sources.wages.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.wages.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"spouse_abroad.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]}]}]},{"op":"and","rules":[{"op":"answered","ref":"income_sources.wages.earned_in_country"},{"op":"not","rules":[{"op":"in","ref":"income_sources.wages.earned_in_country","values":["AQ","AS","GU","IRS:BQ","IRS:DQ","IRS:FQ","IRS:HQ","IRS:JQ","IRS:KQ","IRS:LQ","IRS:MQ","IRS:WQ","MP","PR","US","VI"]}]},{"op":"ne","ref":"income_sources.wages.employer_is_us_government","value":true},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"ne","ref":"income_sources.wages.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.wages.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"spouse_abroad.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]}]}]}]}]},{"op":"truthy","ref":"income_sources.wages.pays_for_other_year_work"}]},{"op":"gt","ref":"income_sources.wages.other_year_work_amount","value":0}]}},{"binds":"wages[].foreign_portion_percent","question_id":"income_sources.wages.foreign_portion_percent","section_id":"income_sources","sentence":"Add the percentage of this pay earned while you lived abroad. You said part of it was earned while you lived in the United States, and only the part earned abroad can be left out of your income.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.wages.part_earned_living_in_us"}},{"binds":"wages[].qualifying_period_amount","question_id":"income_sources.wages.qualifying_period_amount","section_id":"income_sources","sentence":"Add the pay for the work you did in the part of the year that counts toward the exclusion. Only that pay can count toward the exclusion of pay earned abroad, and we cannot file the return without it.","validator":"expatreturn_us.engine.computations.f2555.qualifying_period_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"wages[].presence_period_amount","question_id":"income_sources.wages.presence_period_amount","section_id":"income_sources","sentence":"Add the pay for the work you did in the part of the year the day-count test covers. Each way of qualifying is worked out with the pay for its own part, and we cannot file the return without it.","validator":"expatreturn_us.engine.computations.f2555.qualifying_period_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"wages[].worked_days_outside_foreign_countries","question_id":"income_sources.wages.worked_days_outside_foreign_countries","section_id":"income_sources","sentence":"Answer whether any workday of this job was in the United States or at sea. Pay for those days is United States income, so it is left out of the foreign income your credit for foreign tax is worked out on.","validator":"expatreturn_us.engine.computations.f2555.ftc_workday_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"wages[].workdays_outside_foreign_countries","question_id":"income_sources.wages.workdays_outside_foreign_countries","section_id":"income_sources","sentence":"Add how many of your workdays for this job were in the United States or at sea. You said some were, or your travel shows days there, and pay for work done there is United States income.","validator":"expatreturn_us.engine.computations.f2555.workday_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"wages[].workdays_total","question_id":"income_sources.wages.workdays_total","section_id":"income_sources","sentence":"Add how many days you worked for this job in all while living abroad. The pay for the days in the United States or at sea is worked out as their share of those days.","validator":"expatreturn_us.engine.computations.f2555.workday_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"wages[].employer_provided[].description","question_id":"income_sources.wages.employer_provided.description","section_id":"income_sources","sentence":"Add a few words saying what kind of benefit or allowance this was. The form lists the type beside the amount.","validator":"expatreturn_us.domain.income.EmployerProvidedAmount._check_kind_facts","when":{"op":"in","ref":"income_sources.wages.employer_provided.kind","values":["other_property","other_purpose"]}},{"binds":"wages[].employee_number_on_w2","question_id":"income_sources.wages.employee_number_on_w2","section_id":"income_sources","sentence":"Type the number printed in box a of your Form W-2, as your employer printed it. The IRS form for this pay cannot be filed electronically without it.","validator":"expatreturn_us.engine.computations.itin.itin_w2_number_unanswered","when":{"op":"and","rules":[{"op":"ne","ref":"income_sources.wages.is_foreign_employer","value":true},{"op":"in","ref":"context.tax_year","values":[2025]},{"op":"or","rules":[{"op":"and","rules":[{"op":"ne","ref":"income_sources.wages.owner","value":"spouse"},{"op":"derived","ref":"about_you.taxpayer.number_is_itin"}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.wages.owner","value":"spouse"},{"op":"derived","ref":"household.spouse.number_is_itin"}]}]}]}},{"binds":"wages[].employer_ein","question_id":"income_sources.wages.employer_ein","section_id":"income_sources","sentence":"Add your employer's nine-digit number from box b of your Form W-2. The IRS form for this pay cannot be filed without it.","validator":"expatreturn_us.filing_refusals.identifier_refusals","when":{"op":"eq","ref":"income_sources.wages.is_foreign_employer","value":false}},{"binds":"wages[].allocated_tips","question_id":"income_sources.wages.allocated_tips","section_id":"income_sources","sentence":"Add the amount box 8 of your Form W-2 shows. Allocated tips are income, so the return cannot be finished without it.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"and","rules":[{"op":"ne","ref":"income_sources.wages.is_foreign_employer","value":true},{"op":"truthy","ref":"income_sources.wages.has_allocated_tips"}]}},{"binds":"self_employment[].inventory.other_method_description","question_id":"income_sources.self_employment.inventory.other_method_description","section_id":"income_sources","sentence":"Add a short explanation of how you value your stock. Schedule C line 33 asks for it when the stock is valued another way.","validator":"expatreturn_us.domain.income.InventoryDetail._check_inventory","when":{"op":"eq","ref":"income_sources.self_employment.inventory.method","value":"other"}},{"binds":"self_employment[].vehicles[].business_miles_january_to_june","question_id":"income_sources.self_employment.vehicles.business_miles_january_to_june","section_id":"income_sources","sentence":"Enter the business miles you drove this vehicle from January 1 to June 30, or zero if none. For this tax year the rate per mile is not the same before and after July 1.","validator":"expatreturn_us.engine.computations.sch_c.vehicle_miles_by_period_refusals","when":{"op":"and","rules":[{"op":"in","ref":"context.tax_year","values":[2022,2026]},{"op":"eq","ref":"income_sources.self_employment.vehicles.standard_mileage_rate","value":true}]}},{"binds":"self_employment[].vehicles[].business_miles_july_to_december","question_id":"income_sources.self_employment.vehicles.business_miles_july_to_december","section_id":"income_sources","sentence":"Enter the business miles you drove this vehicle from July 1 to December 31, or zero if none. For this tax year the rate per mile is not the same before and after July 1.","validator":"expatreturn_us.engine.computations.sch_c.vehicle_miles_by_period_refusals","when":{"op":"and","rules":[{"op":"in","ref":"context.tax_year","values":[2022,2026]},{"op":"eq","ref":"income_sources.self_employment.vehicles.standard_mileage_rate","value":true}]}},{"binds":"self_employment[].vehicles[].evidence_written","question_id":"income_sources.self_employment.vehicles.evidence_written","section_id":"income_sources","sentence":"Answer whether your evidence is written down. Schedule C line 47b asks it once you have evidence.","validator":"expatreturn_us.domain.income.BusinessVehicle._check_vehicle","when":{"op":"truthy","ref":"income_sources.self_employment.vehicles.has_evidence"}},{"binds":"self_employment[].vehicle_loan_interest","question_id":"income_sources.self_employment.vehicle_loan_interest","section_id":"income_sources","sentence":"Enter how much of this other interest is on a loan for a vehicle you use in it, or zero if none of it is. For this tax year that part goes on a line of its own.","validator":"expatreturn_us.mef.vehicle_loan_interest.placement_problems","when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"any_row","ref":"income_sources.self_employment.other_expenses","rules":[{"op":"eq","ref":"income_sources.self_employment.other_expenses.schedule_c_line","value":"other_interest"}]}]}},{"binds":"self_employment[].reasonable_compensation_for_personal_services","question_id":"income_sources.self_employment.reasonable_compensation_for_personal_services","section_id":"income_sources","sentence":"Add a reasonable amount of pay for the work you did yourself in this business. You said it earns from money invested in it as well as from your own work, and only that pay can count toward the exclusion of pay earned abroad.","validator":"expatreturn_us.engine.computations.f2555.business_capital_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"self_employment[].qualifying_period_amount","question_id":"income_sources.self_employment.qualifying_period_amount","section_id":"income_sources","sentence":"Add this business's income for the work you did in the part of the year that counts toward the exclusion. Only that income can count toward the exclusion of pay earned abroad, and we cannot file the return without it.","validator":"expatreturn_us.engine.computations.f2555.qualifying_period_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"self_employment[].presence_period_amount","question_id":"income_sources.self_employment.presence_period_amount","section_id":"income_sources","sentence":"Add this business's income for the work you did in the part of the year the day-count test covers. Each way of qualifying is worked out with the income for its own part, and we cannot file the return without it.","validator":"expatreturn_us.engine.computations.f2555.qualifying_period_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"self_employment[].prior_year_work_amount","question_id":"income_sources.self_employment.prior_year_work_amount","section_id":"income_sources","sentence":"Enter the part of this income that was for your qualifying work abroad the year before. Enter 0 if 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the part of this income that was for your other work not done this year. Enter 0 if 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Enter 0 if 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The income for the days in the United States or at sea is worked out as their share of those days.","validator":"expatreturn_us.engine.computations.f2555.workday_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"businesses[].business_address","question_id":"income_sources.businesses.business_address","section_id":"income_sources","sentence":"Add the business's address. Schedule C line E shows it when the business is not run from your home address.","validator":"expatreturn_us.domain.business.SoleProprietorship._check_header","when":{"op":"eq","ref":"income_sources.businesses.conducted_from_home_address","value":false}},{"binds":"businesses[].accounting_method_other_description","question_id":"income_sources.businesses.accounting_method_other_description","section_id":"income_sources","sentence":"Add a few words on how you keep your books. 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The limit on what the home office can deduct depends on it.","validator":"expatreturn_us.domain.business.HomeOfficeFacts._check_method","when":{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}},{"binds":"businesses[].home_office.other_home_used_for_business","question_id":"income_sources.businesses.home_office.other_home_used_for_business","section_id":"income_sources","sentence":"Answer whether you also used a different home for this business during the year. Each home is worked out on its own.","validator":"expatreturn_us.engine.computations.f8829.home_office_refusals","when":{"op":"or","rules":[{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":true},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}]}},{"binds":"businesses[].home_office.total_hours_available","question_id":"income_sources.businesses.home_office.total_hours_available","section_id":"income_sources","sentence":"Add the hours your space was open for the daycare during the year. You said you run a daycare from it, and the share of your home costs is worked out from those hours.","validator":"expatreturn_us.engine.computations.income_refusals.daycare_hours_refusals","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.home_office.daycare"},{"op":"ne","ref":"income_sources.businesses.home_office.daycare_exclusive","value":true}]}},{"binds":"businesses[].home_office.total_hours_business_used","question_id":"income_sources.businesses.home_office.total_hours_business_used","section_id":"income_sources","sentence":"Add the hours you used the space for the daycare. The share of your home you can claim is worked out from these hours and the hours the space was available.","validator":"expatreturn_us.engine.computations.income_refusals.daycare_hours_refusals","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.home_office.daycare"},{"op":"ne","ref":"income_sources.businesses.home_office.daycare_exclusive","value":true}]}},{"binds":"businesses[].home_office.home_owned","question_id":"income_sources.businesses.home_office.home_owned","section_id":"income_sources","sentence":"Answer whether you own the home or rent it. An owner and a tenant deduct different costs, so the home office cannot be worked out without it.","validator":"expatreturn_us.domain.business.HomeOfficeFacts._check_method","when":{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}},{"binds":"businesses[].home_office.used_for_business_all_year","question_id":"income_sources.businesses.home_office.used_for_business_all_year","section_id":"income_sources","sentence":"Answer whether you used the space for this business on every day of the year. Only the part of the year you used it counts.","validator":"expatreturn_us.engine.computations.f8829.home_office_refusals","when":{"op":"or","rules":[{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":true},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}]}},{"binds":"businesses[].home_office.filed_form_8829_before","question_id":"income_sources.businesses.home_office.filed_form_8829_before","section_id":"income_sources","sentence":"Answer whether you have claimed this home office on a Form 8829 before. Costs you could not deduct then can carry forward to this year.","validator":"expatreturn_us.domain.business.HomeOfficeFacts._check_method","when":{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}},{"binds":"businesses[].home_office.carryover_operating_expenses","question_id":"income_sources.businesses.home_office.carryover_operating_expenses","section_id":"income_sources","sentence":"Add the running costs your last Form 8829 carried forward, from its line 43, or enter zero if there were none. You have claimed this home office that way before, so this year's form starts from that figure.","validator":"expatreturn_us.domain.business.HomeOfficeFacts._check_method","when":{"op":"truthy","ref":"income_sources.businesses.home_office.filed_form_8829_before"}},{"binds":"businesses[].home_office.carryover_excess_casualty_depreciation","question_id":"income_sources.businesses.home_office.carryover_excess_casualty_depreciation","section_id":"income_sources","sentence":"Add the damage losses and write-off of the home your last Form 8829 carried forward, from its line 44, or enter zero if there were none. You have claimed this home office that way before, so this year's form starts from that figure.","validator":"expatreturn_us.domain.business.HomeOfficeFacts._check_method","when":{"op":"truthy","ref":"income_sources.businesses.home_office.filed_form_8829_before"}},{"binds":"businesses[].home_office.casualty_losses","question_id":"income_sources.businesses.home_office.casualty_losses","section_id":"income_sources","sentence":"Add how much of the loss your insurance did not pay for. You said your home was damaged or something was stolen from it, so the amount is needed.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.businesses.home_office.has_casualty_loss"}},{"binds":"businesses[].home_office.expenses[].label","question_id":"income_sources.businesses.home_office.expenses.label","section_id":"income_sources","sentence":"Add a few words saying what this cost was. A cost that is none of the kinds listed has to say what it was for.","validator":"expatreturn_us.domain.business.HomeExpense._check_row","when":{"op":"eq","ref":"income_sources.businesses.home_office.expenses.category","value":"other"}},{"binds":"businesses[].home_office.improvements_after_business_use","question_id":"income_sources.businesses.home_office.improvements_after_business_use","section_id":"income_sources","sentence":"Answer whether you have added to or improved your home since you began using it for the business. Improvements made since then are written off on their own.","validator":"expatreturn_us.domain.business.HomeOfficeFacts._check_owned","when":{"op":"truthy","ref":"income_sources.businesses.home_office.home_owned"}},{"binds":"businesses[].home_office.home_asset.land_value","question_id":"income_sources.businesses.home_office.home_asset.land_value","section_id":"income_sources","sentence":"Add how much of what you paid was for the land your home stands on. Land is never written off, so the home's own cost cannot be worked out without it. Enter zero only if the cost includes no land.","validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_land_value","when":{"op":"truthy","ref":"income_sources.businesses.home_office.home_owned"}},{"binds":"businesses[].home_office.home_asset.fair_market_value_at_conversion","question_id":"income_sources.businesses.home_office.home_asset.fair_market_value_at_conversion","section_id":"income_sources","sentence":"Add what your home was worth, without the land, on the day you first used part of it for the business. The home is written off from the lower of that value and its cost.","validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_conditional_requirements","when":{"op":"truthy","ref":"income_sources.businesses.home_office.home_owned"}},{"binds":"businesses[].home_office.home_asset.prior_depreciation_allowed_or_allowable","question_id":"income_sources.businesses.home_office.home_asset.prior_depreciation_allowed_or_allowable","section_id":"income_sources","sentence":"Add how much of your home could have been written off for the business in the years before this one, whether or not you claimed it. You began using it before this year, so what is left to write off now depends on that figure.","validator":"expatreturn_us.engine.computations.depreciation.compute_depreciation","when":{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.businesses.home_office.home_asset.placed_in_service_on","value":10000},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.home_office.home_asset.placed_in_service_on","value":1}]}]}},{"binds":"businesses[].home_office.home_asset.disposal_proceeds","question_id":"income_sources.businesses.home_office.home_asset.disposal_proceeds","section_id":"income_sources","sentence":"Add what you received for the home, or zero if you stopped using the space for the business without selling it. The year cannot be worked out without it.","validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_conditional_requirements","when":{"op":"truthy","ref":"income_sources.businesses.home_office.home_asset.disposed_on"}},{"binds":"businesses[].depreciable_assets[].land_value","question_id":"income_sources.businesses.depreciable_assets.land_value","section_id":"income_sources","sentence":"Add how much of the cost was for the land the building stands on. Land is never written off, so what the building alone cost cannot be worked out without it. Enter zero only if the cost includes no land.","validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_land_value","when":{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]}},{"binds":"businesses[].depreciable_assets[].fair_market_value_at_conversion","question_id":"income_sources.businesses.depreciable_assets.fair_market_value_at_conversion","section_id":"income_sources","sentence":"Add what this item was worth, without any land, on the day you started using it for the rental or the business. You used it privately first, so the lower of that value and its cost is what gets written off.","validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_conditional_requirements","when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.converted_from_personal_use"}},{"binds":"businesses[].depreciable_assets[].bonus_elected","question_id":"income_sources.businesses.depreciable_assets.bonus_elected","section_id":"income_sources","sentence":"Answer yes or no about the extra first-year allowance. You started using this item this year, and taking the allowance and turning it down are treated differently, so the return cannot be worked out while it is unanswered.","validator":"expatreturn_us.engine.computations.depreciation.compute_depreciation","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.asset_class"},{"op":"not","rules":[{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]}]},{"op":"eq","ref":"income_sources.businesses.depreciable_assets.used_predominantly_outside_us","value":false},{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":1}]}},{"binds":"businesses[].depreciable_assets[].prior_special_allowance","question_id":"income_sources.businesses.depreciable_assets.prior_special_allowance","section_id":"income_sources","sentence":"Answer whether this item took the extra first-year allowance in the year you started using it. What is left to write off now depends on it.","validator":"expatreturn_us.engine.computations.depreciation.compute_depreciation","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.asset_class"},{"op":"not","rules":[{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]}]},{"op":"eq","ref":"income_sources.businesses.depreciable_assets.used_predominantly_outside_us","value":false},{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":10000},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":1}]}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":10000},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2018},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":2}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":3}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2020},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":4}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":5}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2022},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":6}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2023},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":7}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2024},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":8}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":9}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":10}]}]}]}]}]}]}},{"binds":"businesses[].depreciable_assets[].acquired_on","question_id":"income_sources.businesses.depreciable_assets.acquired_on","section_id":"income_sources","sentence":"Add the day you bought this item. The first-year allowance and the report of a sale both depend on that date, so neither can be worked out without it.","validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_conditional_requirements","when":{"op":"or","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.bonus_elected"},{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.asset_class"},{"op":"not","rules":[{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]}]},{"op":"eq","ref":"income_sources.businesses.depreciable_assets.used_predominantly_outside_us","value":false},{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":10000},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":1}]}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":10000},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2018},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":2}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":3}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2020},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":4}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":5}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2022},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":6}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2023},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":7}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2024},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":8}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":9}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":10}]}]}]}]}]}]},{"op":"in","ref":"income_sources.businesses.depreciable_assets.prior_special_allowance","values":["took","neither"]}]}]}},{"binds":"businesses[].depreciable_assets[].prior_depreciation_allowed_or_allowable","question_id":"income_sources.businesses.depreciable_assets.prior_depreciation_allowed_or_allowable","section_id":"income_sources","sentence":"Add how much of this item's cost could be written off in the years before this one, whether or not you claimed it, or say that this is the first return to claim any. You started using it before this year, so what is left to write off now depends on that figure.","validator":"expatreturn_us.engine.computations.depreciation.compute_depreciation","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":10000},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":1}]}]},{"op":"ne","ref":"income_sources.businesses.depreciable_assets.prior_depreciation_never_claimed","value":true}]}},{"binds":"businesses[].depreciable_assets[].disposal_proceeds","question_id":"income_sources.businesses.depreciable_assets.disposal_proceeds","section_id":"income_sources","sentence":"Add what you received for this item, or zero if you stopped using it without selling it. An item you sold or stopped using during the year cannot be filed without it.","validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_conditional_requirements","when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}},{"binds":"businesses[].depreciable_assets[].disposal_expenses","question_id":"income_sources.businesses.depreciable_assets.disposal_expenses","section_id":"income_sources","sentence":"Add what the sale cost you, such as the agent's commission and the legal fees, or zero if there were none. The gain or loss on the sale cannot be worked out without it.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}},{"binds":"businesses[].depreciable_assets[].disposal_land_proceeds","question_id":"income_sources.businesses.depreciable_assets.disposal_land_proceeds","section_id":"income_sources","sentence":"Add how much of the price was for the land. The building and its land are reported as two sales, so the sale cannot be reported without it.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"},{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]},{"op":"gt","ref":"income_sources.businesses.depreciable_assets.land_value","value":0}]}},{"binds":"businesses[].depreciable_assets[].form_1099s_gross_proceeds","question_id":"income_sources.businesses.depreciable_assets.form_1099s_gross_proceeds","section_id":"income_sources","sentence":"Add the gross proceeds the Form 1099-S for the sale showed in box 2, or zero if none came. The form for selling business property reports that figure.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"},{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]}},{"binds":"businesses[].depreciable_assets[].disposal_to_related_party","question_id":"income_sources.businesses.depreciable_assets.disposal_to_related_party","section_id":"income_sources","sentence":"Answer whether the buyer was related to you. A sale to a relative is taxed under different rules, so the sale cannot be reported while it is unanswered.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}},{"binds":"businesses[].depreciable_assets[].disposal_fully_taxable","question_id":"income_sources.businesses.depreciable_assets.disposal_fully_taxable","section_id":"income_sources","sentence":"Answer whether all of the gain or loss on the sale is taxed this year. A sale paid over more than one year is reported differently.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}},{"binds":"businesses[].depreciable_assets[].disposed_part_only","question_id":"income_sources.businesses.depreciable_assets.disposed_part_only","section_id":"income_sources","sentence":"Answer whether you sold or gave up only part of it. A sale of part of an item is worked out differently.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}},{"binds":"businesses[].depreciable_assets[].acquired_by","question_id":"income_sources.businesses.depreciable_assets.acquired_by","section_id":"income_sources","sentence":"Answer how you got this item. Something inherited, or given to you, is reported differently on the sale form from something you bought.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}},{"binds":"investment_income[].foreign_fund","question_id":"income_sources.investment_income.foreign_fund","section_id":"income_sources","sentence":"Answer whether a fund or ETF set up outside the United States paid you this. Shares in one are taxed under rules of their own, worked out on Form 8621 from the fund's own row, so we ask before we go on.","validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"in","ref":"income_sources.investment_income.kind","values":["qualified_dividend","capital_gain_distribution"]}]}},{"binds":"investment_income[].us_broker_reported_box_1b","question_id":"income_sources.investment_income.us_broker_reported_box_1b","section_id":"income_sources","sentence":"Answer whether a United States form showed this dividend to you as qualified. It decides whether the lower tax rate applies to a dividend from a company abroad.","validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"eq","ref":"income_sources.investment_income.kind","value":"qualified_dividend"}]}},{"binds":"investment_income[].qualified_foreign_company","question_id":"income_sources.investment_income.qualified_foreign_company","section_id":"income_sources","sentence":"Answer whether your payer meets one of the three tests for a qualified company. Without a test met, a dividend from a company abroad is taxed as an ordinary dividend.","validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"eq","ref":"income_sources.investment_income.kind","value":"qualified_dividend"}]},{"op":"eq","ref":"income_sources.investment_income.foreign_fund","value":false},{"op":"eq","ref":"income_sources.investment_income.us_broker_reported_box_1b","value":false}]}},{"binds":"investment_income[].return_of_capital_statement","question_id":"income_sources.investment_income.return_of_capital_statement","section_id":"income_sources","sentence":"Answer whether the payer sent a statement saying this is a return of your capital. Without one, a payment from outside the United States is an ordinary dividend.","validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"eq","ref":"income_sources.investment_income.kind","value":"nondividend_distribution"}]}},{"binds":"investment_income[].payments_exceed_cost","question_id":"income_sources.investment_income.payments_exceed_cost","section_id":"income_sources","sentence":"Answer whether these payments have added up to more than the shares cost you. The part above your cost is a gain, which is reported differently.","validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.investment_income.kind","value":"nondividend_distribution"},{"op":"not","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"eq","ref":"income_sources.investment_income.return_of_capital_statement","value":false}]}]}]}},{"binds":"capital_transactions[].home_sale.vacant_land_home_exclusion","question_id":"income_sources.capital_transactions.home_sale.vacant_land_home_exclusion","section_id":"income_sources","sentence":"Enter the gain you left out on the sale of the home itself, or 0 if none was left out. The land and the home share one limit.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.vacant_land_home_loss","question_id":"income_sources.capital_transactions.home_sale.vacant_land_home_loss","section_id":"income_sources","sentence":"Enter the loss on the sale of the home itself, or 0 if it sold at a gain or broke even. A loss on the home reduces the land gain that can be left out.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.earlier_home_days","question_id":"income_sources.capital_transactions.home_sale.earlier_home_days","section_id":"income_sources","sentence":"Enter how many days you owned and lived in the earlier home. They are added to the time you owned this home.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.sold_for_work_health_or_unforeseen","question_id":"income_sources.capital_transactions.home_sale.sold_for_work_health_or_unforeseen","section_id":"income_sources","sentence":"Answer whether the main reason for the sale was a new place of work, a health issue or an event you could not foresee. Part of the gain can still be left out if it was.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":false},{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]}]}]},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_home_sale_qualifies","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_buyer_related"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_earlier_interest_excluded"}]}]}]}]},{"op":"answered","ref":"income_sources.capital_transactions.home_sale.owned_two_of_five_years"},{"op":"answered","ref":"income_sources.capital_transactions.home_sale.lived_two_of_five_years"},{"op":"answered","ref":"income_sources.capital_transactions.home_sale.no_other_exclusion_in_two_years"},{"op":"or","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.owned_two_of_five_years","value":true},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.lived_two_of_five_years","value":true},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.no_other_exclusion_in_two_years","value":true}]}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"answered","ref":"income_sources.capital_transactions.home_sale.spouse_owned_two_of_five_years"},{"op":"answered","ref":"income_sources.capital_transactions.home_sale.spouse_lived_two_of_five_years"},{"op":"answered","ref":"income_sources.capital_transactions.home_sale.spouse_no_other_exclusion_in_two_years"},{"op":"not","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.lived_two_of_five_years","value":true},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.no_other_exclusion_in_two_years","value":true},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.spouse_lived_two_of_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how many days you lived in the home in the 5 years before the sale. The part of the gain that can be left out is worked out from it.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.days_since_last_exclusion","question_id":"income_sources.capital_transactions.home_sale.days_since_last_exclusion","section_id":"income_sources","sentence":"Add how many days passed since you sold the other home whose gain you left out. The part of the gain that can be left out is worked out from it.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.spouse_days_lived_in_five_years","question_id":"income_sources.capital_transactions.home_sale.spouse_days_lived_in_five_years","section_id":"income_sources","sentence":"Add how many days your spouse lived in the home in the 5 years before the sale. The part of the gain that can be left out is worked out from it.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.spouse_days_owned","question_id":"income_sources.capital_transactions.home_sale.spouse_days_owned","section_id":"income_sources","sentence":"Add how many days your spouse owned the home before the sale. The part of the gain that can be left out is worked out from it.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.spouse_days_since_last_exclusion","question_id":"income_sources.capital_transactions.home_sale.spouse_days_since_last_exclusion","section_id":"income_sources","sentence":"Add how many days passed since your spouse sold the other home whose gain they left out. The part of the gain that can be left out is worked out from it.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.business_use_began_on","question_id":"income_sources.capital_transactions.home_sale.business_use_began_on","section_id":"income_sources","sentence":"Add the day the business or rental use began. It decides which part of the form for selling business property the sale goes on.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.business_part_percent","question_id":"income_sources.capital_transactions.home_sale.business_part_percent","section_id":"income_sources","sentence":"Add the percentage of the property the business or rental part was. The sale price and the selling costs are shared between the two parts by it.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.business_part_adjusted_basis","question_id":"income_sources.capital_transactions.home_sale.business_part_adjusted_basis","section_id":"income_sources","sentence":"Add the adjusted basis of the business or rental part alone. The gain on that part is worked out from it.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.business_part_land_price","question_id":"income_sources.capital_transactions.home_sale.business_part_land_price","section_id":"income_sources","sentence":"Add how much of the sale price was for the land, or zero if there was no land. The land is reported on its own line apart from the building.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.business_part_land_basis","question_id":"income_sources.capital_transactions.home_sale.business_part_land_basis","section_id":"income_sources","sentence":"Add how much of your basis is the land's, or zero if there was no land. The land is reported on its own line apart from the building.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.depreciation_after_may_6_1997","question_id":"income_sources.capital_transactions.home_sale.depreciation_after_may_6_1997","section_id":"income_sources","sentence":"Add the depreciation you took or could have taken for the business or rental use of the home, or zero if there was none. That part of the gain cannot be left out.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].home_sale.nonqualified_use_days","question_id":"income_sources.capital_transactions.home_sale.nonqualified_use_days","section_id":"income_sources","sentence":"Add how many days after 2008 neither you nor your spouse used the whole home as your main home. The gain for that time cannot be left out.","validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"capital_transactions[].unrecaptured_section_1250_gain","question_id":"income_sources.capital_transactions.unrecaptured_section_1250_gain","section_id":"income_sources","sentence":"Enter the depreciation part of the gain on this home, or 0 only if neither home was ever used for business or rental, so no depreciation was allowable. None of its gain can be left out, so this part is taxed at its own rate.","validator":"expatreturn_us.engine.computations.sch_d.reported_capital_transactions","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":true}]}},{"binds":"capital_transactions[].foreign_fund","question_id":"income_sources.capital_transactions.foreign_fund","section_id":"income_sources","sentence":"Answer whether what you sold was a fund or ETF set up outside the United States. A gain on one is taxed under rules of its own, worked out on Form 8621 from the fund's own row.","validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.asset_kind","value":"stocks"},{"op":"eq","ref":"income_sources.capital_transactions.source_form","value":"none"}]}},{"binds":"retirement_distributions[].payer_ein","question_id":"income_sources.retirement_distributions.payer_ein","section_id":"income_sources","sentence":"Add the payer's nine-digit number from your Form 1099-R. The IRS form for this withdrawal cannot be filed without it.","validator":"expatreturn_us.filing_refusals.identifier_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"retirement_distributions[].simplified_method.beneficiary_age_at_annuity_start","question_id":"income_sources.retirement_distributions.simplified_method.beneficiary_age_at_annuity_start","section_id":"income_sources","sentence":"Add the other person's age on the day your payments started. For a pension paid for two lives the worksheet uses your two ages together.","validator":"expatreturn_us.domain.income.SimplifiedMethodFacts._kind_needs_its_figure","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"income_sources.retirement_distributions.taxable_amount"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.ira_sep_simple"}]},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.taxable_amount_not_determined"},{"op":"gt","ref":"income_sources.retirement_distributions.employee_contributions_basis","value":0}]}]},{"op":"and","rules":[{"op":"answered","ref":"income_sources.retirement_distributions.taxable_amount"},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.ira_sep_simple"}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.retirement_distributions.employee_contributions_basis","value":0},{"op":"gt","ref":"income_sources.retirement_distributions.total_employee_contributions","value":0}]}]}]},{"op":"truthy","ref":"income_sources.retirement_distributions.has_simplified_method"}]},{"op":"eq","ref":"income_sources.retirement_distributions.simplified_method.annuity_kind","value":"joint_life"}]}},{"binds":"retirement_distributions[].simplified_method.fixed_period_payments","question_id":"income_sources.retirement_distributions.simplified_method.fixed_period_payments","section_id":"income_sources","sentence":"Add the number of monthly payments your contract provides for. For a fixed period the worksheet divides what you paid in by that number.","validator":"expatreturn_us.domain.income.SimplifiedMethodFacts._kind_needs_its_figure","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"income_sources.retirement_distributions.taxable_amount"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.ira_sep_simple"}]},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.taxable_amount_not_determined"},{"op":"gt","ref":"income_sources.retirement_distributions.employee_contributions_basis","value":0}]}]},{"op":"and","rules":[{"op":"answered","ref":"income_sources.retirement_distributions.taxable_amount"},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.ira_sep_simple"}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.retirement_distributions.employee_contributions_basis","value":0},{"op":"gt","ref":"income_sources.retirement_distributions.total_employee_contributions","value":0}]}]}]},{"op":"truthy","ref":"income_sources.retirement_distributions.has_simplified_method"}]},{"op":"eq","ref":"income_sources.retirement_distributions.simplified_method.annuity_kind","value":"fixed_period"}]}},{"binds":"retirement_distributions[].general_rule.months_to_first_payment","question_id":"income_sources.retirement_distributions.general_rule.months_to_first_payment","section_id":"income_sources","sentence":"Add the whole months from your starting date to your first payment. Payments that are not monthly change the IRS table figure by that number.","validator":"expatreturn_us.engine.computations.income_refusals.general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"income_sources.retirement_distributions.taxable_amount"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.ira_sep_simple"}]},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.taxable_amount_not_determined"},{"op":"gt","ref":"income_sources.retirement_distributions.employee_contributions_basis","value":0}]}]},{"op":"and","rules":[{"op":"answered","ref":"income_sources.retirement_distributions.taxable_amount"},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.ira_sep_simple"}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.retirement_distributions.employee_contributions_basis","value":0},{"op":"gt","ref":"income_sources.retirement_distributions.total_employee_contributions","value":0}]}]}]},{"op":"truthy","ref":"income_sources.retirement_distributions.has_simplified_method"}]},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]},{"op":"eq","ref":"income_sources.retirement_distributions.simplified_method.other_annuitants_paid_now","value":false},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.simplified_method.used_simplified_method_last_year","value":false},{"op":"or","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.simplified_method.qualified_plan","value":false},{"op":"and","rules":[{"op":"gt","ref":"income_sources.retirement_distributions.simplified_method.age_at_annuity_start","value":74},{"op":"eq","ref":"income_sources.retirement_distributions.simplified_method.guaranteed_under_5_years","value":false}]},{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":10000},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2018},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":22}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":23}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2020},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":24}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":25}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2022},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":26}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2023},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":27}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2024},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":28}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":29}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":30}]}]}]}]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.simplified_method.used_simplified_method_last_year","value":true},{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":10000},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2018},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":32}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":33}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2020},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":34}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":35}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2022},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":36}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2023},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":37}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2024},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":38}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":39}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.retirement_distributions.simplified_method.annuity_starting_date","value":40}]}]}]}]}]}]}]},{"op":"in","ref":"income_sources.retirement_distributions.general_rule.payment_frequency","values":["quarterly","semiannually","annually"]}]}},{"binds":"retirement_distributions[].general_rule.annuitant_age","question_id":"income_sources.retirement_distributions.general_rule.annuitant_age","section_id":"income_sources","sentence":"Add 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The part rolled over is not taxed this year.","validator":"expatreturn_us.engine.computations.income_refusals.retirement_row_refusals","when":{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.is_rollover"},{"op":"or","rules":[{"op":"in","ref":"income_sources.retirement_distributions.distribution_code","values":["G","H"]},{"op":"in","ref":"income_sources.retirement_distributions.distribution_code_2","values":["G","H"]}]}]},{"op":"or","rules":[{"op":"not","rules":[{"op":"answered","ref":"income_sources.retirement_distributions.taxable_amount"}]},{"op":"gt","ref":"income_sources.retirement_distributions.taxable_amount","value":0}]}]}},{"binds":"retirement_distributions[].qcd_amount","question_id":"income_sources.retirement_distributions.qcd_amount","section_id":"income_sources","sentence":"Add how much the trustee sent straight to the charity, which their letter or your account statement shows. If none of it went to a charity, answer no to the question before.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.retirement_distributions.gave_to_charity"}},{"binds":"retirement_distributions[].distribution_date","question_id":"income_sources.retirement_distributions.distribution_date","section_id":"income_sources","sentence":"Add the day your trustee paid the money to the charity, which their letter or your account statement shows. The gift is left out of income only if the account owner was at least 70 and a half on that day, so without the date nothing can be left out of your income for the gift.","validator":"expatreturn_us.engine.compute.compute_qcd","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.gave_to_charity"},{"op":"truthy","ref":"income_sources.retirement_distributions.ira_sep_simple"},{"op":"or","rules":[{"op":"and","rules":[{"op":"ne","ref":"income_sources.retirement_distributions.owner","value":"spouse"},{"op":"and","rules":[{"op":"age_lt","ref":"about_you.taxpayer.date_of_birth","value":72},{"op":"not","rules":[{"op":"age_lt","ref":"about_you.taxpayer.date_of_birth","value":70}]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.owner","value":"spouse"},{"op":"and","rules":[{"op":"age_lt","ref":"household.spouse.date_of_birth","value":72},{"op":"not","rules":[{"op":"age_lt","ref":"household.spouse.date_of_birth","value":70}]}]}]}]}]},{"op":"gt","ref":"income_sources.retirement_distributions.qcd_amount","value":0}]}},{"binds":"pensions_and_annuities[].taxable_amount","question_id":"income_sources.pensions_and_annuities.taxable_amount","section_id":"income_sources","sentence":"Add the taxable part of this pension from your pension statement. If the statement does not show it, it has to be worked out from what you paid in yourself before the return can be filed.","validator":"expatreturn_us.engine.computations.income_refusals.pension_taxable_refusals","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"pensions_and_annuities[].annuity.annuity_starting_date","question_id":"income_sources.pensions_and_annuities.annuity.annuity_starting_date","section_id":"income_sources","sentence":"Add the day your payments started. The tax-free part of each payment is worked out from that day.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]}},{"binds":"pensions_and_annuities[].annuity.annuity_kind","question_id":"income_sources.pensions_and_annuities.annuity.annuity_kind","section_id":"income_sources","sentence":"Choose for how long your payments are made. It decides which IRS table works out the tax-free part.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]}},{"binds":"pensions_and_annuities[].annuity.fixed_period_payments","question_id":"income_sources.pensions_and_annuities.annuity.fixed_period_payments","section_id":"income_sources","sentence":"Add the number of monthly payments in the fixed period. The tax-free part is what went in spread over them.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]},{"op":"not","rules":[{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["joint_life_until_first_death","single_life_until_set_date"]}]}]},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","value":"fixed_period"}]}},{"binds":"pensions_and_annuities[].annuity.cost","question_id":"income_sources.pensions_and_annuities.annuity.cost","section_id":"income_sources","sentence":"Add how much taxed money had gone in when your payments started, in US dollars. The tax-free part comes from it.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]},{"op":"not","rules":[{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["joint_life_until_first_death","single_life_until_set_date"]}]}]}},{"binds":"pensions_and_annuities[].annuity.recovered_tax_free_before","question_id":"income_sources.pensions_and_annuities.annuity.recovered_tax_free_before","section_id":"income_sources","sentence":"Add what you already got back tax free in earlier years, or 0. No more than what went in comes back tax free.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]},{"op":"not","rules":[{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["joint_life_until_first_death","single_life_until_set_date"]}]}]},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.pensions_and_annuities.annuity.annuity_starting_date","value":1}]}]}},{"binds":"pensions_and_annuities[].annuity.other_annuitants_paid_now","question_id":"income_sources.pensions_and_annuities.annuity.other_annuitants_paid_now","section_id":"income_sources","sentence":"Say whether anyone else is paid from the same contract at the same time. That case is worked out in a way we do not do.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]},{"op":"not","rules":[{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["joint_life_until_first_death","single_life_until_set_date"]}]}]}},{"binds":"pensions_and_annuities[].annuity.general_rule.months_to_first_payment","question_id":"income_sources.pensions_and_annuities.annuity.general_rule.months_to_first_payment","section_id":"income_sources","sentence":"Add the whole months from your starting date to your first payment. Payments that are not monthly change the IRS table figure by that number.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]},{"op":"not","rules":[{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["joint_life_until_first_death","single_life_until_set_date"]}]}]},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.other_annuitants_paid_now","value":false}]},{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.general_rule.payment_frequency","values":["quarterly","semiannually","annually"]}]}},{"binds":"pensions_and_annuities[].annuity.general_rule.annuitant_age","question_id":"income_sources.pensions_and_annuities.annuity.general_rule.annuitant_age","section_id":"income_sources","sentence":"Add the age at the birthday nearest your starting date. A pension for life uses the IRS table figure for that age.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]},{"op":"not","rules":[{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["joint_life_until_first_death","single_life_until_set_date"]}]}]},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.other_annuitants_paid_now","value":false}]},{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["single_life","joint_life"]}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","value":"single_life"},{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","value":"joint_life"},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.general_rule.paid_to_survivor","value":false}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.owner","value":"spouse"}]},{"op":"answered","ref":"about_you.taxpayer.date_of_birth"}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.owner","value":"spouse"},{"op":"answered","ref":"household.spouse.date_of_birth"}]}]}]}]}]}},{"binds":"pensions_and_annuities[].annuity.general_rule.survivor_age","question_id":"income_sources.pensions_and_annuities.annuity.general_rule.survivor_age","section_id":"income_sources","sentence":"Add the other person's age at the birthday nearest your starting date. Payments for two lives use the IRS table for both ages.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]},{"op":"not","rules":[{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["joint_life_until_first_death","single_life_until_set_date"]}]}]},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.other_annuitants_paid_now","value":false}]},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","value":"joint_life"}]}},{"binds":"pensions_and_annuities[].annuity.general_rule.survivor_payment","question_id":"income_sources.pensions_and_annuities.annuity.general_rule.survivor_payment","section_id":"income_sources","sentence":"Add what your contract pays the other person after the first person dies. It is part of what the contract is expected to pay in all.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]},{"op":"not","rules":[{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["joint_life_until_first_death","single_life_until_set_date"]}]}]},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.other_annuitants_paid_now","value":false}]},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","value":"joint_life"}]}},{"binds":"pensions_and_annuities[].annuity.general_rule.paid_to_survivor","question_id":"income_sources.pensions_and_annuities.annuity.general_rule.paid_to_survivor","section_id":"income_sources","sentence":"Say whether your payments this year went to you as the survivor. The tax-free part is worked out from the payment the contract set for whoever was paid.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]},{"op":"not","rules":[{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["joint_life_until_first_death","single_life_until_set_date"]}]}]},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.other_annuitants_paid_now","value":false}]},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","value":"joint_life"}]}},{"binds":"pensions_and_annuities[].annuity.general_rule.fractional_first_payment","question_id":"income_sources.pensions_and_annuities.annuity.general_rule.fractional_first_payment","section_id":"income_sources","sentence":"Add any first payment for part of a period, or 0. In the first year that payment has a tax-free part too.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]},{"op":"not","rules":[{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["joint_life_until_first_death","single_life_until_set_date"]}]}]},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.other_annuitants_paid_now","value":false}]},{"op":"age_lt","ref":"income_sources.pensions_and_annuities.annuity.annuity_starting_date","value":1}]}},{"binds":"pensions_and_annuities[].annuity.general_rule.refund_feature","question_id":"income_sources.pensions_and_annuities.annuity.general_rule.refund_feature","section_id":"income_sources","sentence":"Say whether your contract pays someone else if a set amount is not paid. A refund feature can change what you paid for the contract.","validator":"expatreturn_us.engine.computations.benefit_refusals.foreign_general_rule_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"truthy","ref":"income_sources.pensions_and_annuities.paid_in_from_us_taxed_pay"},{"op":"eq","ref":"income_sources.pensions_and_annuities.cost_recovered_in_earlier_years","value":false},{"op":"or","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"eq","ref":"context.tax_year","value":2020},{"op":"eq","ref":"context.tax_year","value":2021},{"op":"eq","ref":"context.tax_year","value":2022},{"op":"eq","ref":"context.tax_year","value":2023},{"op":"eq","ref":"context.tax_year","value":2024},{"op":"eq","ref":"context.tax_year","value":2025}]}]},{"op":"not","rules":[{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["joint_life_until_first_death","single_life_until_set_date"]}]}]},{"op":"eq","ref":"income_sources.pensions_and_annuities.annuity.other_annuitants_paid_now","value":false}]},{"op":"in","ref":"income_sources.pensions_and_annuities.annuity.annuity_kind","values":["single_life","joint_life"]}]}},{"binds":"pensions_and_annuities[].annuity.general_rule.refund_guaranteed_amount","question_id":"income_sources.pensions_and_annuities.annuity.general_rule.refund_guaranteed_amount","section_id":"income_sources","sentence":"Add the least your contract guarantees to pay in all. 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A pension paid from outside the United States cannot be filed without it.","validator":"expatreturn_us.mef.mappers.fec._build_pension_record","when":{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"}},{"binds":"social_security.received_form_rrb_1099_r","question_id":"income_sources.social_security.received_form_rrb_1099_r","section_id":"income_sources","sentence":"Say whether the Railroad Retirement Board also sent you a Form RRB-1099-R. 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United States citizens who are residents of Canada, Egypt, Germany, Ireland, Israel, Italy, Romania or the United Kingdom are not taxed by the United States on United States social security benefits, so the answer decides your tax on them.","validator":"expatreturn_us.engine.computations.benefit_refusals.social_security_treaty_refusals","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_social_security"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"or","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["CA","EG","DE","IE","IL","IT","RO","GB"]},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["CA","EG","DE","IE","IL","IT","RO","GB"]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["CA","EG","DE","IE","IL","IT","RO","GB"]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["CA","EG","DE","IE","IL","IT","RO","GB"]}]},{"op":"and","rules":[{"op":"or","rules":[{"op":"derived","ref":"about_you.mailing_address_in_ss_treaty_country_2025"},{"op":"and","rules":[{"op":"derived","ref":"about_you.mailing_address_in_united_states"},{"op":"in","ref":"about_you.lived_in_country","values":["CA","EG","DE","IE","IL","IT","RO","GB"]}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"}]}]}]}]}]}]}]}},{"binds":"social_security.italian_citizen","question_id":"income_sources.social_security.italian_citizen","section_id":"income_sources","sentence":"Say whether you are a citizen of Italy. 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Only citizens living in the listed countries keep United States social security benefits out of United States tax.","validator":"expatreturn_us.engine.computations.benefit_refusals.social_security_treaty_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_social_security"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"or","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["CA","EG","DE","IE","IL","IT","RO","GB"]},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["CA","EG","DE","IE","IL","IT","RO","GB"]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["CA","EG","DE","IE","IL","IT","RO","GB"]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["CA","EG","DE","IE","IL","IT","RO","GB"]}]},{"op":"and","rules":[{"op":"or","rules":[{"op":"derived","ref":"about_you.mailing_address_in_ss_treaty_country_2025"},{"op":"and","rules":[{"op":"derived","ref":"about_you.mailing_address_in_united_states"},{"op":"in","ref":"about_you.lived_in_country","values":["CA","EG","DE","IE","IL","IT","RO","GB"]}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"}]}]}]}]}]}]}]},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"in","ref":"income_sources.social_security.treaty_residence","values":["CA","EG","DE","IE","IL","IT","RO","GB"]},{"op":"not","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.social_security.treaty_residence","value":"IT"},{"op":"ne","ref":"income_sources.social_security.italian_citizen","value":"yes"}]}]}]}},{"binds":"social_security.benefits_owner","question_id":"income_sources.social_security.benefits_owner","section_id":"income_sources","sentence":"Say whose benefits these are. One of you is not a United States citizen, and only a citizen's benefits stay out of United States tax here.","validator":"expatreturn_us.engine.computations.benefit_refusals.social_security_treaty_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_social_security"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"or","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["CA","EG","DE","IE","IL","IT","RO","GB"]},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["CA","EG","DE","IE","IL","IT","RO","GB"]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["CA","EG","DE","IE","IL","IT","RO","GB"]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["CA","EG","DE","IE","IL","IT","RO","GB"]}]},{"op":"and","rules":[{"op":"or","rules":[{"op":"derived","ref":"about_you.mailing_address_in_ss_treaty_country_2025"},{"op":"and","rules":[{"op":"derived","ref":"about_you.mailing_address_in_united_states"},{"op":"in","ref":"about_you.lived_in_country","values":["CA","EG","DE","IE","IL","IT","RO","GB"]}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"}]}]}]}]}]}]}]},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"in","ref":"income_sources.social_security.treaty_residence","values":["CA","EG","DE","IE","IL","IT","RO","GB"]},{"op":"not","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.social_security.treaty_residence","value":"IT"},{"op":"ne","ref":"income_sources.social_security.italian_citizen","value":"yes"}]}]}]},{"op":"or","rules":[{"op":"eq","ref":"income_sources.social_security.spouse_us_citizen","value":false},{"op":"eq","ref":"fit.citizenship_or_residency","value":"resident_alien"},{"op":"eq","ref":"about_you.taxpayer.us_citizen_or_national","value":false}]}]}},{"binds":"foreign_social_security[].annuity.annuity_starting_date","question_id":"income_sources.foreign_social_security.annuity.annuity_starting_date","section_id":"income_sources","sentence":"Add the day your payments started. The tax-free part of each payment is worked out from that 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the paying agency's address from your benefit statement. A benefit taxed like a pension from abroad cannot be filed without it.","validator":"expatreturn_us.mef.mappers.fec._build_pension_record","when":{"op":"and","rules":[{"op":"not","rules":[{"op":"and","rules":[{"op":"in","ref":"income_sources.foreign_social_security.country","values":["CA","DE"]},{"op":"truthy","ref":"income_sources.foreign_social_security.received_while_residing_in_us"}]}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"income_sources.foreign_social_security.country","values":["AT","AU","BB","BD","BE","BG","CA","CH","CL","CN","CY","CZ","DE","DK","EE","EG","ES","FI","FR","GB","GR","ID","IE","IL","IN","IS","IT","JM","JP","KR","KZ","LK","LT","LU","LV","MA","MT","MX","NL","NO","NZ","PH","PT","RO","SE","SI","SK","TH","TN","TR","UA","VE","ZA"]},{"op":"not","rules":[{"op":"and","rules":[{"op":"in","ref":"income_sources.foreign_social_security.country","values":["CA","DE"]},{"op":"truthy","ref":"income_sources.foreign_social_security.received_while_residing_in_us"}]}]}]},{"op":"and","rules":[{"op":"in","ref":"income_sources.foreign_social_security.country","values":["CA"]},{"op":"and","rules":[{"op":"in","ref":"income_sources.foreign_social_security.country","values":["CA","DE"]},{"op":"truthy","ref":"income_sources.foreign_social_security.received_while_residing_in_us"}]}]}]},{"op":"in","ref":"income_sources.foreign_social_security.country","values":["CA","DE","GB","TH"]},{"op":"truthy","ref":"income_sources.foreign_social_security.claims_treaty_exemption"}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"income_sources.foreign_social_security.country","values":["AT","AU","BB","BD","BE","BG","CA","CH","CL","CN","CY","CZ","DE","DK","EE","EG","ES","FI","FR","GB","GR","ID","IE","IL","IN","IS","IT","JM","JP","KR","KZ","LK","LT","LU","LV","MA","MT","MX","NL","NO","NZ","PH","PT","RO","SE","SI","SK","TH","TN","TR","UA","VE","ZA"]},{"op":"not","rules":[{"op":"and","rules":[{"op":"in","ref":"income_sources.foreign_social_security.country","values":["CA","DE"]},{"op":"truthy","ref":"income_sources.foreign_social_security.received_while_residing_in_us"}]}]}]},{"op":"and","rules":[{"op":"in","ref":"income_sources.foreign_social_security.country","values":["CA"]},{"op":"and","rules":[{"op":"in","ref":"income_sources.foreign_social_security.country","values":["CA","DE"]},{"op":"truthy","ref":"income_sources.foreign_social_security.received_while_residing_in_us"}]}]}]},{"op":"in","ref":"income_sources.foreign_social_security.country","values":["CA","DE","GB","TH"]},{"op":"truthy","ref":"income_sources.foreign_social_security.claims_treaty_exemption"}]},{"op":"in","ref":"income_sources.foreign_social_security.country","values":["CA","DE"]},{"op":"or","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.foreign_social_security.received_while_residing_in_us"},{"op":"answered","ref":"income_sources.foreign_social_security.treaty_claim.residence"},{"op":"ne","ref":"income_sources.foreign_social_security.treaty_claim.residence","value":"united_states"}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.foreign_social_security.received_while_residing_in_us","value":false},{"op":"eq","ref":"income_sources.foreign_social_security.treaty_claim.residence","value":"united_states"}]}]}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.foreign_social_security.country","value":"CA"},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.foreign_social_security.treaty_claim.residence","value":"united_states"},{"op":"in","ref":"income_sources.foreign_social_security.treaty_claim.filer_status","values":["green_card_holder","other_resident_alien","us_citizen"]}]},{"op":"truthy","ref":"income_sources.foreign_social_security.treaty_claim.canada_untaxed_benefit_type"}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.foreign_social_security.country","value":"TH"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.foreign_social_security.treaty_claim.residence","value":"united_states"},{"op":"in","ref":"income_sources.foreign_social_security.treaty_claim.filer_status","values":["green_card_holder","other_resident_alien","us_citizen"]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.foreign_social_security.treaty_claim.residence","value":"treaty_country"},{"op":"eq","ref":"income_sources.foreign_social_security.treaty_claim.filer_status","value":"us_citizen"}]}]}]}]}]}]}]}},{"binds":"schedule_k1s[].ein","question_id":"income_sources.schedule_k1s.ein","section_id":"income_sources","sentence":"Add the employer identification number from item A of your K-1. Form 7203 cannot be filed without it.","validator":"expatreturn_us.domain.schedule_k1.ScheduleK1._check_facts","when":{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}},{"binds":"schedule_k1s[].ordinary_business_income","question_id":"income_sources.schedule_k1s.ordinary_business_income","section_id":"income_sources","sentence":"Add the amount your K-1 shows for its business income or loss, since you checked that box. If it is empty on your K-1, uncheck it.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.schedule_k1s.box_business"}},{"binds":"schedule_k1s[].net_rental_real_estate_income","question_id":"income_sources.schedule_k1s.net_rental_real_estate_income","section_id":"income_sources","sentence":"Add the amount your K-1 shows for its rental real estate, since you checked that box. If it is empty on your K-1, uncheck it.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.schedule_k1s.box_rental"}},{"binds":"schedule_k1s[].other_net_rental_income","question_id":"income_sources.schedule_k1s.other_net_rental_income","section_id":"income_sources","sentence":"Add the amount your K-1 shows for its other rentals, since you checked that box. If it is empty on your K-1, uncheck it.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.schedule_k1s.box_other_rental"}},{"binds":"schedule_k1s[].royalties","question_id":"income_sources.schedule_k1s.royalties","section_id":"income_sources","sentence":"Add the royalties your K-1 shows, since you checked that box. If it is empty on your K-1, uncheck it.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.schedule_k1s.box_royalties"}},{"binds":"schedule_k1s[].interest_income","question_id":"income_sources.schedule_k1s.interest_income","section_id":"income_sources","sentence":"Add the interest your K-1 shows, since you checked that box. If it is empty on your K-1, uncheck it.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.schedule_k1s.box_interest"}},{"binds":"schedule_k1s[].net_section_1231_gain","question_id":"income_sources.schedule_k1s.net_section_1231_gain","section_id":"income_sources","sentence":"Add the gain or loss on business property sold that your K-1 shows, since you checked that box. It is box 10 of a partnership's K-1, box 9 of an S corporation's. If it is empty on your K-1, uncheck it.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.schedule_k1s.box_section_1231"}},{"binds":"schedule_k1s[].self_employment_earnings","question_id":"income_sources.schedule_k1s.self_employment_earnings","section_id":"income_sources","sentence":"Add the self-employment earnings your K-1 shows, since you checked that box. If it is empty on your K-1, uncheck it.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.schedule_k1s.box_self_employment"}},{"binds":"schedule_k1s[].nondeductible_expenses","question_id":"income_sources.schedule_k1s.nondeductible_expenses","section_id":"income_sources","sentence":"Add the costs your K-1 says cannot be deducted, since you checked that box. If it is empty on your K-1, uncheck it.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.schedule_k1s.box_nondeductible"}},{"binds":"schedule_k1s[].distributions","question_id":"income_sources.schedule_k1s.distributions","section_id":"income_sources","sentence":"Add the payouts your K-1 shows, since you checked that box. If it is empty on your K-1, uncheck it.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.schedule_k1s.box_distributions"}},{"binds":"schedule_k1s[].foreign_taxes","question_id":"income_sources.schedule_k1s.foreign_taxes","section_id":"income_sources","sentence":"Add the foreign taxes your K-1 shows, since you checked that box. If it is empty on your K-1, uncheck it.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.schedule_k1s.box_foreign_tax"}},{"binds":"schedule_k1s[].prior_year_passive_loss_box","question_id":"income_sources.schedule_k1s.prior_year_passive_loss_box","section_id":"income_sources","sentence":"Choose which box of your K-1 the carried loss comes from. It decides where the loss goes on the form for passive losses.","validator":"expatreturn_us.domain.schedule_k1.ScheduleK1._check_facts","when":{"op":"truthy","ref":"income_sources.schedule_k1s.has_prior_year_passive_loss"}},{"binds":"schedule_k1s[].prior_year_work_amount","question_id":"income_sources.schedule_k1s.prior_year_work_amount","section_id":"income_sources","sentence":"Enter the part of this income that was for your qualifying work abroad the year before. Enter 0 if none.","validator":"expatreturn_us.engine.computations.f2555.other_year_work_refusals","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"truthy","ref":"income_sources.schedule_k1s.services_abroad"},{"op":"or","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.guaranteed_payments_services","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.self_employment_earnings","value":0},{"op":"lt","ref":"income_sources.schedule_k1s.self_employment_earnings","value":0}]}]},{"op":"truthy","ref":"income_sources.schedule_k1s.pays_for_other_year_work"}]}},{"binds":"schedule_k1s[].other_year_work_amount","question_id":"income_sources.schedule_k1s.other_year_work_amount","section_id":"income_sources","sentence":"Enter the part of this income that was for your other work not done this year. 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Only that income can count toward the exclusion of pay earned abroad, and we cannot file the return without it.","validator":"expatreturn_us.engine.computations.f2555.partnership_line_20b","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"schedule_k1s[].presence_period_gross_income_share","question_id":"income_sources.schedule_k1s.presence_period_gross_income_share","section_id":"income_sources","sentence":"Add your share of the partnership's income for the work you did in the part of the year the day-count test covers. Each way of qualifying is worked out with the income for its own part, and we cannot file the return without it.","validator":"expatreturn_us.engine.computations.f2555.partnership_line_20b","when":{"op":"gt","ref":"context.tax_year","value":0}},{"binds":"real_estate_professional","question_id":"income_sources.real_estate_professional","section_id":"income_sources","sentence":"Answer whether real estate was your profession during the year. You rent out property, and whether a rental loss can come off your tax depends on it.","validator":"expatreturn_us.engine.computations.f8582.compute_form_8582","when":{"op":"or","rules":[{"op":"truthy","ref":"income_sources.has_rentals"},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0},{"op":"eq","ref":"income_sources.schedule_k1s.prior_year_passive_loss_box","value":"2"}]}]}]}},{"binds":"rentals[].ownership_percent","question_id":"income_sources.rentals.ownership_percent","section_id":"income_sources","sentence":"Enter your share of the property in percent. You said you do not own all of it, and only your part of its rent and costs goes on your return.","validator":"expatreturn_us.domain.income.RentalIncome._check_shares_and_home_days","when":{"op":"truthy","ref":"income_sources.rentals.owns_only_part"}},{"binds":"rentals[].rented_part_percent","question_id":"income_sources.rentals.rented_part_percent","section_id":"income_sources","sentence":"Enter the part of the property you rent out in percent. You said you rent out only part of it, and only that part's share of its shared costs comes off the rent.","validator":"expatreturn_us.domain.income.RentalIncome._check_shares_and_home_days","when":{"op":"truthy","ref":"income_sources.rentals.rents_only_part"}},{"binds":"rentals[].disposition_to_related_party","question_id":"income_sources.rentals.disposition_to_related_party","section_id":"income_sources","sentence":"Answer whether the buyer was related to you. Losses held back from earlier years are only released by a sale to someone who is not.","validator":"expatreturn_us.domain.income.RentalIncome._check_disposition","when":{"op":"truthy","ref":"income_sources.rentals.disposed_in_year"}},{"binds":"rentals[].disposition_fully_taxable","question_id":"income_sources.rentals.disposition_fully_taxable","section_id":"income_sources","sentence":"Answer whether all of the gain or loss on the sale is taxed this year. Losses held back from earlier years are only released in full by a sale that is.","validator":"expatreturn_us.domain.income.RentalIncome._check_disposition","when":{"op":"truthy","ref":"income_sources.rentals.disposed_in_year"}},{"binds":"rentals[].assets[].land_value","question_id":"income_sources.rentals.assets.land_value","section_id":"income_sources","sentence":"Add how much of the cost was for the land the building stands on. Land is never written off, so what the building alone cost cannot be worked out without it. Enter zero only if the cost includes no land.","validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_land_value","when":{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]}},{"binds":"rentals[].assets[].fair_market_value_at_conversion","question_id":"income_sources.rentals.assets.fair_market_value_at_conversion","section_id":"income_sources","sentence":"Add what this item was worth, without any land, on the day you started using it for the rental or the business. You used it privately first, so the lower of that value and its cost is what gets written off.","validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_conditional_requirements","when":{"op":"truthy","ref":"income_sources.rentals.assets.converted_from_personal_use"}},{"binds":"rentals[].assets[].bonus_elected","question_id":"income_sources.rentals.assets.bonus_elected","section_id":"income_sources","sentence":"Answer yes or no about the extra first-year allowance. You started using this item this year, and taking the allowance and turning it down are treated differently, so the return cannot be worked out while it is unanswered.","validator":"expatreturn_us.engine.computations.depreciation.compute_depreciation","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.asset_class"},{"op":"not","rules":[{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.rentals.location_country","value":"US"},{"op":"ne","ref":"income_sources.rentals.assets.used_predominantly_outside_us","value":true}]},{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":1}]}},{"binds":"rentals[].assets[].prior_special_allowance","question_id":"income_sources.rentals.assets.prior_special_allowance","section_id":"income_sources","sentence":"Answer whether this item took the extra first-year allowance in the year you started using it. What is left to write off now depends on it.","validator":"expatreturn_us.engine.computations.depreciation.compute_depreciation","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.asset_class"},{"op":"not","rules":[{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.rentals.location_country","value":"US"},{"op":"ne","ref":"income_sources.rentals.assets.used_predominantly_outside_us","value":true}]},{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":10000},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":1}]}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":10000},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2018},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":2}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":3}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2020},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":4}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":5}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2022},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":6}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2023},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":7}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2024},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":8}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":9}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":10}]}]}]}]}]}]}},{"binds":"rentals[].assets[].acquired_on","question_id":"income_sources.rentals.assets.acquired_on","section_id":"income_sources","sentence":"Add the day you bought this item. The first-year allowance and the report of a sale both depend on that date, so neither can be worked out without it.","validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_conditional_requirements","when":{"op":"or","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.bonus_elected"},{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.asset_class"},{"op":"not","rules":[{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.rentals.location_country","value":"US"},{"op":"ne","ref":"income_sources.rentals.assets.used_predominantly_outside_us","value":true}]},{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":10000},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":1}]}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":10000},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2018},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":2}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":3}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2020},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":4}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":5}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2022},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":6}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2023},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":7}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2024},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":8}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":9}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":10}]}]}]}]}]}]},{"op":"in","ref":"income_sources.rentals.assets.prior_special_allowance","values":["took","neither"]}]}]}},{"binds":"rentals[].assets[].prior_depreciation_allowed_or_allowable","question_id":"income_sources.rentals.assets.prior_depreciation_allowed_or_allowable","section_id":"income_sources","sentence":"Add how much of this item's cost could be written off in the years before this one, whether or not you claimed it, or say that this is the first return to claim any. You started using it before this year, so what is left to write off now depends on that figure.","validator":"expatreturn_us.engine.computations.depreciation.compute_depreciation","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":10000},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":1}]}]},{"op":"ne","ref":"income_sources.rentals.assets.prior_depreciation_never_claimed","value":true}]}},{"binds":"rentals[].assets[].disposal_proceeds","question_id":"income_sources.rentals.assets.disposal_proceeds","section_id":"income_sources","sentence":"Add what you received for this item, or zero if you stopped using it without selling it. An item you sold or stopped using during the year cannot be filed without it.","validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_conditional_requirements","when":{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"}},{"binds":"rentals[].assets[].disposal_expenses","question_id":"income_sources.rentals.assets.disposal_expenses","section_id":"income_sources","sentence":"Add what the sale cost you, such as the agent's commission and the legal fees, or zero if there were none. The gain or loss on the sale cannot be worked out without it.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"}},{"binds":"rentals[].assets[].disposal_land_proceeds","question_id":"income_sources.rentals.assets.disposal_land_proceeds","section_id":"income_sources","sentence":"Add how much of the price was for the land. The building and its land are reported as two sales, so the sale cannot be reported without it.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"},{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]},{"op":"gt","ref":"income_sources.rentals.assets.land_value","value":0}]}},{"binds":"rentals[].assets[].form_1099s_gross_proceeds","question_id":"income_sources.rentals.assets.form_1099s_gross_proceeds","section_id":"income_sources","sentence":"Add the gross proceeds the Form 1099-S for the sale showed in box 2, or zero if none came. The form for selling business property reports that figure.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"},{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]}},{"binds":"rentals[].assets[].disposal_to_related_party","question_id":"income_sources.rentals.assets.disposal_to_related_party","section_id":"income_sources","sentence":"Answer whether the buyer was related to you. A sale to a relative is taxed under different rules, so the sale cannot be reported while it is unanswered.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"},{"op":"ne","ref":"income_sources.rentals.disposed_in_year","value":true}]}},{"binds":"rentals[].assets[].disposal_fully_taxable","question_id":"income_sources.rentals.assets.disposal_fully_taxable","section_id":"income_sources","sentence":"Answer whether all of the gain or loss on the sale is taxed this year. A sale paid over more than one year is reported differently.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"},{"op":"ne","ref":"income_sources.rentals.disposed_in_year","value":true}]}},{"binds":"rentals[].assets[].disposed_part_only","question_id":"income_sources.rentals.assets.disposed_part_only","section_id":"income_sources","sentence":"Answer whether you sold or gave up only part of it. A sale of part of an item is worked out differently.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"}},{"binds":"rentals[].assets[].acquired_by","question_id":"income_sources.rentals.assets.acquired_by","section_id":"income_sources","sentence":"Answer how you got this item. Something inherited, or given to you, is reported differently on the sale form from something you bought.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"}},{"binds":"rentals[].personal_use_days_after_conversion","question_id":"income_sources.rentals.personal_use_days_after_conversion","section_id":"income_sources","sentence":"Add how many days you, family or friends used it from the day you first offered it for rent, or 0 if nobody did. Its write-off this year depends on those days.","validator":"expatreturn_us.engine.computations.depreciation.conversion_personal_days","when":{"op":"and","rules":[{"op":"gt","ref":"income_sources.rentals.personal_use_days","value":0},{"op":"any_row","ref":"income_sources.rentals.assets","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.converted_from_personal_use"},{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]},{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":1},{"op":"not","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2018-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2019-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2020-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2021-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2022-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2023-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2024-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2025-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2026-01-01"}]}]}]}]}]}},{"binds":"rentals[].property_used_in_trade_or_business","question_id":"income_sources.rentals.property_used_in_trade_or_business","section_id":"income_sources","sentence":"Answer whether renting out this property was a business for you, rather than an investment. It decides which form reports the sale.","validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","when":{"op":"or","rules":[{"op":"truthy","ref":"income_sources.rentals.disposed_in_year"},{"op":"any_row","ref":"income_sources.rentals.assets","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"}]}]}},{"binds":"rentals[].vehicle_loan_interest","question_id":"income_sources.rentals.vehicle_loan_interest","section_id":"income_sources","sentence":"Enter how much of this other interest is on a loan for a vehicle you use in it, or zero if none of it is. For this tax year that part goes on a line of its own.","validator":"expatreturn_us.mef.vehicle_loan_interest.placement_problems","when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"any_row","ref":"income_sources.rentals.expenses","rules":[{"op":"eq","ref":"income_sources.rentals.expenses.schedule_e_line","value":"other_interest"}]}]}},{"binds":"schedule_e_form_1099_filed","question_id":"income_sources.schedule_e_form_1099_filed","section_id":"income_sources","sentence":"Answer whether you filed every Form 1099 you had to for your rentals or royalties. Schedule E line B asks it once they had to be filed.","validator":"expatreturn_us.domain.tax_return.TaxReturn._check_schedule_e_1099","when":{"op":"truthy","ref":"income_sources.schedule_e_form_1099_required"}},{"binds":"nonrecaptured_section_1231_losses","question_id":"income_sources.nonrecaptured_section_1231_losses","section_id":"income_sources","sentence":"Add how much of those earlier losses has not yet been made up for. While part of them remains, that much of this year's gain is taxed as ordinary income.","validator":"expatreturn_us.domain.tax_return.TaxReturn._check_section_1231_losses","when":{"op":"truthy","ref":"income_sources.prior_section_1231_losses_not_recaptured"}},{"binds":"royalties[].source_country","question_id":"income_sources.royalties.source_country","section_id":"income_sources","sentence":"Pick the country your royalty was paid from. Income from abroad is reported country by country when you claim the credit for tax paid abroad.","validator":"expatreturn_us.domain.income.RoyaltyIncome._check_facts","when":{"op":"eq","ref":"income_sources.royalties.source","value":"foreign"}},{"binds":"royalties[].vehicle_loan_interest","question_id":"income_sources.royalties.vehicle_loan_interest","section_id":"income_sources","sentence":"Enter how much of this other interest is on a loan for a vehicle you use in it, or zero if none of it is. For this tax year that part goes on a line of its own.","validator":"expatreturn_us.mef.vehicle_loan_interest.placement_problems","when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"any_row","ref":"income_sources.royalties.expenses","rules":[{"op":"eq","ref":"income_sources.royalties.expenses.schedule_e_line","value":"other_interest"}]}]}},{"binds":"unemployment[].government_plan","question_id":"income_sources.unemployment.government_plan","section_id":"income_sources","sentence":"Answer whether a government program paid this unemployment pay. Without a Form 1099-G that is what decides whether it is unemployment pay on your return.","validator":"expatreturn_us.domain.income.UnemploymentCompensation._check_facts","when":{"op":"eq","ref":"income_sources.unemployment.has_form_1099g","value":false}},{"binds":"unemployment[].source_country","question_id":"income_sources.unemployment.source_country","section_id":"income_sources","sentence":"Pick the country that paid this unemployment pay. Income from abroad is reported country by country when you claim the credit for tax paid abroad.","validator":"expatreturn_us.domain.income.UnemploymentCompensation._check_facts","when":{"op":"eq","ref":"income_sources.unemployment.source","value":"foreign"}},{"binds":"unemployment_repaid_from_earlier_years","question_id":"income_sources.unemployment_repaid_from_earlier_years","section_id":"income_sources","sentence":"Add how much unemployment pay from an earlier year you paid back. A repayment of more than a set amount is reported under its own rules.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"income_sources.has_prior_year_unemployment_repayment"}},{"binds":"other_income[].description","question_id":"income_sources.other_income.description","section_id":"income_sources","sentence":"Write a few words that describe this income. Schedule 1 lists each item of other income by its type.","validator":"expatreturn_us.domain.income.OtherIncomeItem._check_facts","when":{"op":"eq","ref":"income_sources.other_income.kind","value":"8z"}},{"binds":"other_income[].gambling_losses_to_deduct","question_id":"income_sources.other_income.gambling_losses_to_deduct","section_id":"income_sources","sentence":"Answer whether you have gambling losses to deduct. They come off separately from the winnings.","validator":"expatreturn_us.domain.income.OtherIncomeItem._check_facts","when":{"op":"eq","ref":"income_sources.other_income.kind","value":"8b"}},{"binds":"other_income[].jury_pay_given_to_employer","question_id":"income_sources.other_income.jury_pay_given_to_employer","section_id":"income_sources","sentence":"Answer whether you handed the jury duty pay over to your employer. Pay you handed over comes off separately.","validator":"expatreturn_us.domain.income.OtherIncomeItem._check_facts","when":{"op":"eq","ref":"income_sources.other_income.kind","value":"8h"}},{"binds":"other_income[].gambling_tax_withheld","question_id":"income_sources.other_income.gambling_tax_withheld","section_id":"income_sources","sentence":"Answer whether federal tax was withheld from your winnings on a Form W-2G. That tax counts toward what you have paid.","validator":"expatreturn_us.domain.income.OtherIncomeItem._check_facts","when":{"op":"eq","ref":"income_sources.other_income.kind","value":"8b"}},{"binds":"other_income[].canceled_debt_partly_excluded","question_id":"income_sources.other_income.canceled_debt_partly_excluded","section_id":"income_sources","sentence":"Answer whether any part of your canceled debt is not taxed. Only the taxed part is reported.","validator":"expatreturn_us.domain.income.OtherIncomeItem._check_facts","when":{"op":"eq","ref":"income_sources.other_income.kind","value":"8c"}},{"binds":"other_income[].degree_candidate_tuition_included","question_id":"income_sources.other_income.degree_candidate_tuition_included","section_id":"income_sources","sentence":"Answer whether your grant paid tuition or course costs while you studied for a degree. Only the rest of the grant is reported.","validator":"expatreturn_us.domain.income.OtherIncomeItem._check_facts","when":{"op":"eq","ref":"income_sources.other_income.kind","value":"8r"}},{"binds":"other_income[].rental_expenses_to_deduct","question_id":"income_sources.other_income.rental_expenses_to_deduct","section_id":"income_sources","sentence":"Answer whether renting it out cost you anything you are deducting. Those costs come off separately.","validator":"expatreturn_us.domain.income.OtherIncomeItem._check_facts","when":{"op":"eq","ref":"income_sources.other_income.kind","value":"8l"}},{"binds":"other_income[].option_work_done_abroad","question_id":"income_sources.other_income.option_work_done_abroad","section_id":"income_sources","sentence":"Answer whether any of the work this option rewards was done while you lived abroad. It decides whether part of the income counts as pay earned abroad.","validator":"expatreturn_us.engine.computations.f2555.pay_content_refusals","when":{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"spouse_abroad.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]},{"op":"eq","ref":"income_sources.other_income.kind","value":"8k"}]}},{"binds":"other_income[].source_country","question_id":"income_sources.other_income.source_country","section_id":"income_sources","sentence":"Pick the country this income came from. 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The ITIN application asks for it.","validator":"expatreturn_us.domain.itin.ItinApplication._check_branches","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"household.has_spouse"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"not","rules":[{"op":"answered","ref":"household.spouse.ssn_or_itin"}]}]},{"op":"truthy","ref":"household.spouse_applies_for_itin"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"household.has_spouse"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"derived","ref":"household.spouse.number_is_itin"}]},{"op":"or","rules":[{"op":"eq","ref":"household.spouse.itin_on_recent_return","value":"no"},{"op":"and","rules":[{"op":"eq","ref":"household.spouse.itin_on_recent_return","value":"yes"},{"op":"eq","ref":"household.spouse.itin_issued_before_2013","value":"yes"}]}]}]}]},{"op":"eq","ref":"household.spouse.itin_application.lives_abroad","value":true}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"fit.lived_abroad"},{"op":"truthy","ref":"fit.earned_money_abroad"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"truthy","ref":"household.has_spouse"},{"op":"truthy","ref":"where_you_lived.spouse_earned_abroad"}]},{"op":"or","rules":[{"op":"or","rules":[{"op":"any_row","ref":"income_sources.wages","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.wages.is_foreign_employer"},{"op":"eq","ref":"income_sources.wages.work_performed_while_residing_in_us","value":false},{"op":"eq","ref":"income_sources.wages.owner","value":"spouse"}]}]},{"op":"any_row","ref":"income_sources.pensions_and_annuities","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"eq","ref":"income_sources.pensions_and_annuities.received_while_residing_in_us","value":false},{"op":"eq","ref":"income_sources.pensions_and_annuities.owner","value":"spouse"}]}]}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.uses_physical_presence","value":false},{"op":"eq","ref":"spouse_abroad.uses_bona_fide_residence","value":false}]}]}]}]},{"op":"any_row","ref":"spouse_abroad.spouse_residency.stints","rules":[{"op":"and","rules":[{"op":"answered","ref":"spouse_abroad.spouse_residency.stints.address"},{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.spouse_residency.stints.end_date"}]}]}]}]}]}]}},{"binds":"spouse.itin_application.last_foreign_country","question_id":"household.spouse.itin_application.last_foreign_country","section_id":"deductions_credits","sentence":"Choose the country where they last lived before moving to the United States. The ITIN application asks for it when there is no home abroad any more.","validator":"expatreturn_us.domain.itin.ItinApplication._check_branches","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"household.has_spouse"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"not","rules":[{"op":"answered","ref":"household.spouse.ssn_or_itin"}]}]},{"op":"truthy","ref":"household.spouse_applies_for_itin"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"household.has_spouse"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"derived","ref":"household.spouse.number_is_itin"}]},{"op":"or","rules":[{"op":"eq","ref":"household.spouse.itin_on_recent_return","value":"no"},{"op":"and","rules":[{"op":"eq","ref":"household.spouse.itin_on_recent_return","value":"yes"},{"op":"eq","ref":"household.spouse.itin_issued_before_2013","value":"yes"}]}]}]}]},{"op":"eq","ref":"household.spouse.itin_application.lives_abroad","value":false}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"fit.lived_abroad"},{"op":"truthy","ref":"fit.earned_money_abroad"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"truthy","ref":"household.has_spouse"},{"op":"truthy","ref":"where_you_lived.spouse_earned_abroad"}]},{"op":"or","rules":[{"op":"or","rules":[{"op":"any_row","ref":"income_sources.wages","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.wages.is_foreign_employer"},{"op":"eq","ref":"income_sources.wages.work_performed_while_residing_in_us","value":false},{"op":"eq","ref":"income_sources.wages.owner","value":"spouse"}]}]},{"op":"any_row","ref":"income_sources.pensions_and_annuities","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"},{"op":"eq","ref":"income_sources.pensions_and_annuities.received_while_residing_in_us","value":false},{"op":"eq","ref":"income_sources.pensions_and_annuities.owner","value":"spouse"}]}]}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.uses_physical_presence","value":false},{"op":"eq","ref":"spouse_abroad.uses_bona_fide_residence","value":false}]}]}]}]},{"op":"any_row","ref":"spouse_abroad.spouse_residency.stints","rules":[{"op":"and","rules":[{"op":"answered","ref":"spouse_abroad.spouse_residency.stints.address"},{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.spouse_residency.stints.end_date"}]}]}]}]}]}]}},{"binds":"medical_expenses_paid","question_id":"deductions_credits.medical_expenses_paid","section_id":"deductions_credits","sentence":"Enter what you paid for medical and dental care that nobody paid back, or 0 if nothing. The exception for medical bills on your early retirement withdrawal is worked out from it.","validator":"expatreturn_us.engine.computations.f5329.compute_form_5329","when":{"op":"and","rules":[{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.exception_code","value":"05"}]},{"op":"not","rules":[{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}]}]}},{"binds":"itemized_deductions.medical_and_dental_expenses","question_id":"deductions_credits.itemized_deductions.medical_and_dental_expenses","section_id":"deductions_credits","sentence":"Enter what you paid for medical and dental care that nobody paid back, or 0 if nothing. The exception for medical bills on your early retirement withdrawal is worked out from it.","validator":"expatreturn_us.engine.computations.f5329.compute_form_5329","when":{"op":"and","rules":[{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.exception_code","value":"05"}]},{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}]}},{"binds":"itemized_deductions.other_taxes_type","question_id":"deductions_credits.itemized_deductions.other_taxes_type","section_id":"deductions_credits","sentence":"Add a few words saying what kind of tax that was, from your assessment notice. 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Your royalty or K-1 has investment interest, and Form 4952 counts all of it together.","validator":"expatreturn_us.engine.computations.f4952.compute_form_4952","when":{"op":"or","rules":[{"op":"any_row","ref":"income_sources.royalties","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.royalties.from_own_trade_or_business","value":false},{"op":"any_row","ref":"income_sources.royalties.expenses","rules":[{"op":"and","rules":[{"op":"in","ref":"income_sources.royalties.expenses.schedule_e_line","values":["mortgage_interest_form_1098","other_interest"]},{"op":"gt","ref":"income_sources.royalties.expenses.value","value":0}]}]}]}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.screened_inputs.schedule_k1"},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.trading_activity"},{"op":"eq","ref":"income_sources.schedule_k1s.materially_participated","value":false},{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.ordinary_business_income","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.ordinary_business_income","value":0}]}]}]}]}]}},{"binds":"itemized_deductions.investment_interest_carried_in","question_id":"deductions_credits.itemized_deductions.investment_interest_carried_in","section_id":"deductions_credits","sentence":"Enter line 7 of last year's Form 4952. You said it carried investment interest you could not deduct into this year.","validator":"expatreturn_us.engine.computations.f4952.compute_form_4952","when":{"op":"truthy","ref":"deductions_credits.itemized_deductions.investment_interest_disallowed_prior_year"}},{"binds":"itemized_deductions.other_investment_expenses","question_id":"deductions_credits.itemized_deductions.other_investment_expenses","section_id":"deductions_credits","sentence":"Enter what those investment costs came to. You said you had other investment costs you can deduct, and they come off your investment income on Form 4952.","validator":"expatreturn_us.engine.computations.f4952.compute_form_4952","when":{"op":"truthy","ref":"deductions_credits.itemized_deductions.other_deductible_investment_expenses"}},{"binds":"additional_deductions.employee_tips[].employer_ein","question_id":"deductions_credits.additional_deductions.employee_tips.employer_ein","section_id":"deductions_credits","sentence":"Add the employer's nine-digit number from box b of their Form W-2. For this tax year Schedule 1-A lists tips employer by employer, with each employer's number.","validator":"expatreturn_us.mef.sch_1a_tips_overtime.parts_ii_iii_problems","when":{"op":"eq","ref":"context.tax_year","value":2026}},{"binds":"additional_deductions.overtime_w2_rows[].employer_ein","question_id":"deductions_credits.additional_deductions.overtime_w2_rows.employer_ein","section_id":"deductions_credits","sentence":"Add the employer's nine-digit number from box b of their Form W-2. For this tax year Schedule 1-A lists overtime employer by employer, with each employer's number.","validator":"expatreturn_us.mef.sch_1a_tips_overtime.parts_ii_iii_problems","when":{"op":"eq","ref":"context.tax_year","value":2026}},{"binds":"additional_deductions.overtime_1099_rows[].business_name","question_id":"deductions_credits.additional_deductions.overtime_1099_rows.business_name","section_id":"deductions_credits","sentence":"Pick the business this overtime is reported in. For this tax year Schedule 1-A lists overtime from a Form 1099 by the business that received it.","validator":"expatreturn_us.mef.sch_1a_tips_overtime.parts_ii_iii_problems","when":{"op":"eq","ref":"context.tax_year","value":2026}},{"binds":"additional_deductions.overtime_1099_rows[].payer_tin","question_id":"deductions_credits.additional_deductions.overtime_1099_rows.payer_tin","section_id":"deductions_credits","sentence":"Add the payer's nine-digit number from the Form 1099. For this tax year Schedule 1-A lists overtime from a Form 1099 with the payer's number.","validator":"expatreturn_us.mef.sch_1a_tips_overtime.parts_ii_iii_problems","when":{"op":"eq","ref":"context.tax_year","value":2026}},{"binds":"self_employed_health_insurance.long_term_care_several_people","question_id":"deductions_credits.self_employed_health_insurance.long_term_care_several_people","section_id":"deductions_credits","sentence":"Answer whether your long-term care policy covers more than one person. 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Premiums claimed there cannot also count with your medical costs.","validator":"expatreturn_us.engine.computations.f7206.medicare_overlap_finding","when":{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]},{"op":"gt","ref":"income_sources.social_security.medicare_premiums_deducted","value":0}]}},{"binds":"child_dependent_care.care_providers[].business_name","question_id":"deductions_credits.child_dependent_care.care_providers.business_name","section_id":"deductions_credits","sentence":"Add the name of the daycare or business that provided the care. 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A deduction or credit on your return cannot be claimed without the answer.","validator":"expatreturn_us.engine.computations.valid_ssn.person_has_valid_ssn","when":{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2024},{"op":"ne","ref":"about_you.filing_status","value":"mfs"}]},{"op":"or","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.additional_deductions.tips_occupation_listed"},{"op":"any_row","ref":"deductions_credits.additional_deductions.employee_tips","rules":[{"op":"ne","ref":"deductions_credits.additional_deductions.employee_tips.owner","value":"spouse"}]}]},{"op":"any_row","ref":"deductions_credits.additional_deductions.overtime_w2_rows","rules":[{"op":"ne","ref":"deductions_credits.additional_deductions.overtime_w2_rows.owner","value":"spouse"}]},{"op":"any_row","ref":"deductions_credits.additional_deductions.overtime_1099_rows","rules":[{"op":"ne","ref":"deductions_credits.additional_deductions.overtime_1099_rows.owner","value":"spouse"}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.additional_deductions.tips_occupation_listed"},{"op":"count_gt","ref":"deductions_credits.additional_deductions.business_tips","value":0}]},{"op":"not","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]}]},{"op":"and","rules":[{"op":"answered","ref":"about_you.taxpayer.date_of_birth"},{"op":"not","rules":[{"op":"age_lt","ref":"about_you.taxpayer.date_of_birth","value":65}]}]}]}]},{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2025},{"op":"ne","ref":"about_you.filing_status","value":"mfs"},{"op":"truthy","ref":"deductions_credits.has_education_credits"}]}]}},{"binds":"spouse.has_valid_ssn","question_id":"deductions_credits.spouse.has_valid_ssn","section_id":"deductions_credits","sentence":"Say whether your spouse's Social Security number is valid for employment and was issued before your return is due. A deduction or credit on your return cannot be claimed without the answer.","validator":"expatreturn_us.engine.computations.valid_ssn.person_has_valid_ssn","when":{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2024},{"op":"ne","ref":"about_you.filing_status","value":"mfs"}]},{"op":"or","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.additional_deductions.tips_occupation_listed"},{"op":"any_row","ref":"deductions_credits.additional_deductions.employee_tips","rules":[{"op":"eq","ref":"deductions_credits.additional_deductions.employee_tips.owner","value":"spouse"}]}]},{"op":"any_row","ref":"deductions_credits.additional_deductions.overtime_w2_rows","rules":[{"op":"eq","ref":"deductions_credits.additional_deductions.overtime_w2_rows.owner","value":"spouse"}]},{"op":"any_row","ref":"deductions_credits.additional_deductions.overtime_1099_rows","rules":[{"op":"eq","ref":"deductions_credits.additional_deductions.overtime_1099_rows.owner","value":"spouse"}]}]},{"op":"and","rules":[{"op":"answered","ref":"household.spouse.date_of_birth"},{"op":"not","rules":[{"op":"age_lt","ref":"household.spouse.date_of_birth","value":65}]}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2025},{"op":"ne","ref":"about_you.filing_status","value":"mfs"},{"op":"truthy","ref":"deductions_credits.has_education_credits"}]},{"op":"not","rules":[{"op":"truthy","ref":"deductions_credits.taxpayer.has_valid_ssn"}]}]}]}]}},{"binds":"foreign_accounts[].pooled_fund","question_id":"foreign_accounts.foreign_accounts.pooled_fund","section_id":"foreign_accounts","sentence":"Answer whether your shares are in a mutual fund or similar pooled fund. A fund counts as an account for the foreign account report, and one set up abroad is worked out on Form 8621.","validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","when":{"op":"eq","ref":"foreign_accounts.foreign_accounts.account_type","value":"stock_or_security"}},{"binds":"foreign_accounts[].pooled_fund_outside_us","question_id":"foreign_accounts.foreign_accounts.pooled_fund_outside_us","section_id":"foreign_accounts","sentence":"Answer whether your fund is set up outside the United States. Shares in one are taxed under rules of their own, worked out on Form 8621.","validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","when":{"op":"truthy","ref":"foreign_accounts.foreign_accounts.pooled_fund"}},{"binds":"foreign_accounts[].joint_owner.first_name","question_id":"foreign_accounts.foreign_accounts.joint_owner.first_name","section_id":"foreign_accounts","sentence":"Add the first name of the person you hold this account with. Your FBAR reports the other holder's full name.","validator":"expatreturn_us.domain.fbar.FbarOwnerIdentity._check","when":{"op":"eq","ref":"foreign_accounts.foreign_accounts.joint_owner.is_entity","value":false}},{"binds":"foreign_accounts[].joint_owner.last_name","question_id":"foreign_accounts.foreign_accounts.joint_owner.last_name","section_id":"foreign_accounts","sentence":"Add the last name of the person you hold this account with. Your FBAR reports the other holder's full name.","validator":"expatreturn_us.domain.fbar.FbarOwnerIdentity._check","when":{"op":"eq","ref":"foreign_accounts.foreign_accounts.joint_owner.is_entity","value":false}},{"binds":"foreign_accounts[].joint_owner.organization_name","question_id":"foreign_accounts.foreign_accounts.joint_owner.organization_name","section_id":"foreign_accounts","sentence":"Add the full legal name of the company you hold this account with. Your FBAR reports it.","validator":"expatreturn_us.domain.fbar.FbarOwnerIdentity._check","when":{"op":"eq","ref":"foreign_accounts.foreign_accounts.joint_owner.is_entity","value":true}},{"binds":"foreign_accounts[].joint_owner.id_number","question_id":"foreign_accounts.foreign_accounts.joint_owner.id_number","section_id":"foreign_accounts","sentence":"Add the tax number you chose for the other holder, or choose that you do not know it.","validator":"expatreturn_us.domain.fbar.FbarOwnerIdentity._check","when":{"op":"in","ref":"foreign_accounts.foreign_accounts.joint_owner.id_kind","values":["ssn_itin","ein","foreign"]}},{"binds":"foreign_accounts[].joint_owner_count","question_id":"foreign_accounts.foreign_accounts.joint_owner_count","section_id":"foreign_accounts","sentence":"Add how many people hold this account with you. Your FBAR reports the number for an account you share, and your best estimate is accepted.","validator":"expatreturn_us.fbar.adapter.to_fbar_data","when":{"op":"or","rules":[{"op":"truthy","ref":"foreign_accounts.foreign_accounts.is_jointly_owned_with_spouse"},{"op":"truthy","ref":"foreign_accounts.foreign_accounts.held_with_someone_else"}]}},{"binds":"foreign_accounts[].principal_owner.first_name","question_id":"foreign_accounts.foreign_accounts.principal_owner.first_name","section_id":"foreign_accounts","sentence":"Add the first name of the owner of this account. Your FBAR reports the owner's full name.","validator":"expatreturn_us.domain.fbar.FbarOwnerIdentity._check","when":{"op":"eq","ref":"foreign_accounts.foreign_accounts.principal_owner.is_entity","value":false}},{"binds":"foreign_accounts[].principal_owner.last_name","question_id":"foreign_accounts.foreign_accounts.principal_owner.last_name","section_id":"foreign_accounts","sentence":"Add the last name of the owner of this account. Your FBAR reports the owner's full name.","validator":"expatreturn_us.domain.fbar.FbarOwnerIdentity._check","when":{"op":"eq","ref":"foreign_accounts.foreign_accounts.principal_owner.is_entity","value":false}},{"binds":"foreign_accounts[].principal_owner.organization_name","question_id":"foreign_accounts.foreign_accounts.principal_owner.organization_name","section_id":"foreign_accounts","sentence":"Add the full legal name of the company that owns this account. Your FBAR reports it.","validator":"expatreturn_us.domain.fbar.FbarOwnerIdentity._check","when":{"op":"eq","ref":"foreign_accounts.foreign_accounts.principal_owner.is_entity","value":true}},{"binds":"foreign_accounts[].principal_owner.address","question_id":"foreign_accounts.foreign_accounts.principal_owner.address","section_id":"foreign_accounts","sentence":"Add the address of the owner of this account. Your FBAR reports it for an account you only sign on.","validator":"expatreturn_us.fbar.adapter.to_fbar_data","when":{"op":"truthy","ref":"foreign_accounts.foreign_accounts.signature_authority_only"}},{"binds":"foreign_accounts[].principal_owner.id_number","question_id":"foreign_accounts.foreign_accounts.principal_owner.id_number","section_id":"foreign_accounts","sentence":"Add the tax number you chose for the owner, or choose that you do not know it.","validator":"expatreturn_us.domain.fbar.FbarOwnerIdentity._check","when":{"op":"in","ref":"foreign_accounts.foreign_accounts.principal_owner.id_kind","values":["ssn_itin","ein","foreign"]}},{"binds":"foreign_accounts[].filer_title","question_id":"foreign_accounts.foreign_accounts.filer_title","section_id":"foreign_accounts","sentence":"Add your title with the owner of this account. Your FBAR reports it for an account you only sign on.","validator":"expatreturn_us.fbar.adapter.to_fbar_data","when":{"op":"truthy","ref":"foreign_accounts.foreign_accounts.signature_authority_only"}},{"binds":"foreign_accounts[].exchange_rate","question_id":"foreign_accounts.foreign_accounts.exchange_rate","section_id":"foreign_accounts","sentence":"Add the exchange rate you used, as units of the currency for one dollar. Form 8938 shows it, because the United States Treasury publishes no rate for this currency.","validator":"expatreturn_us.engine.computations.f8938.exchange_rate_refusals","when":{"op":"and","rules":[{"op":"truthy","ref":"foreign_accounts.foreign_accounts.foreign_currency"},{"op":"not","rules":[{"op":"in","ref":"foreign_accounts.foreign_accounts.foreign_currency","values":["USD","USd","UsD","Usd","uSD","uSd","usD","usd"]}]},{"op":"or","rules":[{"op":"currency_is","ref":"foreign_accounts.foreign_accounts.max_value_during_year","value":"USD"},{"op":"not","rules":[{"op":"answered","ref":"foreign_accounts.foreign_accounts.max_value_during_year"}]}]},{"op":"gt","ref":"context.treasury_rates_saved","value":0},{"op":"not","rules":[{"op":"gt","ref":"context.treasury_year_end_rate_account","value":0}]}]}},{"binds":"foreign_accounts[].exchange_rate_source","question_id":"foreign_accounts.foreign_accounts.exchange_rate_source","section_id":"foreign_accounts","sentence":"Add where the exchange rate you used is published. Form 8938 names it, because the United States Treasury publishes no rate for this currency.","validator":"expatreturn_us.engine.computations.f8938.exchange_rate_refusals","when":{"op":"and","rules":[{"op":"truthy","ref":"foreign_accounts.foreign_accounts.foreign_currency"},{"op":"not","rules":[{"op":"in","ref":"foreign_accounts.foreign_accounts.foreign_currency","values":["USD","USd","UsD","Usd","uSD","uSd","usD","usd"]}]},{"op":"or","rules":[{"op":"currency_is","ref":"foreign_accounts.foreign_accounts.max_value_during_year","value":"USD"},{"op":"not","rules":[{"op":"answered","ref":"foreign_accounts.foreign_accounts.max_value_during_year"}]}]},{"op":"gt","ref":"context.treasury_rates_saved","value":0},{"op":"not","rules":[{"op":"gt","ref":"context.treasury_year_end_rate_account","value":0}]}]}},{"binds":"foreign_accounts[].reported_income_items","question_id":"foreign_accounts.foreign_accounts.reported_income_items","section_id":"foreign_accounts","sentence":"Select each income this account produced, or the last box if it produced none. Form 8938 lists the income your accounts abroad produced.","validator":"expatreturn_us.engine.computations.f8938.tax_item_refusals","when":{"op":"and","rules":[{"op":"truthy","ref":"foreign_accounts.has_foreign_accounts"},{"op":"ne","ref":"foreign_accounts.foreign_accounts.signature_authority_only","value":true}]}},{"binds":"fbar_facts.late_filing_explanation","question_id":"foreign_accounts.fbar_facts.late_filing_explanation","section_id":"foreign_accounts","sentence":"Add a sentence on why your FBAR is late. FinCEN asks for it when the reason is something else, and a FinCEN notice number is enough.","validator":"expatreturn_us.domain.fbar.FbarFacts._check_amendment","when":{"op":"eq","ref":"foreign_accounts.fbar_facts.late_filing_reason","value":"Other"}},{"binds":"foreign_assets[].pooled_fund","question_id":"foreign_accounts.foreign_assets.pooled_fund","section_id":"foreign_accounts","sentence":"Answer whether your shares are in a mutual fund or similar pooled fund. One set up outside the United States is taxed under rules of its own, worked out on Form 8621.","validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","when":{"op":"eq","ref":"foreign_accounts.foreign_assets.kind","value":"stock_or_security"}},{"binds":"foreign_assets[].disposed_on","question_id":"foreign_accounts.foreign_assets.disposed_on","section_id":"foreign_accounts","sentence":"Add the day you sold or gave up the asset. You said you did, and the form asks for the date.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"foreign_accounts.foreign_assets.disposed"}},{"binds":"foreign_assets[].exchange_rate","question_id":"foreign_accounts.foreign_assets.exchange_rate","section_id":"foreign_accounts","sentence":"Add the exchange rate you used, as units of the currency for one dollar. Form 8938 shows it, because the United States Treasury publishes no rate for this currency.","validator":"expatreturn_us.engine.computations.f8938.exchange_rate_refusals","when":{"op":"and","rules":[{"op":"truthy","ref":"foreign_accounts.foreign_assets.foreign_currency"},{"op":"not","rules":[{"op":"in","ref":"foreign_accounts.foreign_assets.foreign_currency","values":["USD","USd","UsD","Usd","uSD","uSd","usD","usd"]}]},{"op":"or","rules":[{"op":"currency_is","ref":"foreign_accounts.foreign_assets.max_value_during_year","value":"USD"},{"op":"not","rules":[{"op":"answered","ref":"foreign_accounts.foreign_assets.max_value_during_year"}]}]},{"op":"gt","ref":"context.treasury_rates_saved","value":0},{"op":"not","rules":[{"op":"gt","ref":"context.treasury_year_end_rate_asset","value":0}]}]}},{"binds":"foreign_assets[].exchange_rate_source","question_id":"foreign_accounts.foreign_assets.exchange_rate_source","section_id":"foreign_accounts","sentence":"Add where the exchange rate you used is published. Form 8938 names it, because the United States Treasury publishes no rate for this currency.","validator":"expatreturn_us.engine.computations.f8938.exchange_rate_refusals","when":{"op":"and","rules":[{"op":"truthy","ref":"foreign_accounts.foreign_assets.foreign_currency"},{"op":"not","rules":[{"op":"in","ref":"foreign_accounts.foreign_assets.foreign_currency","values":["USD","USd","UsD","Usd","uSD","uSd","usD","usd"]}]},{"op":"or","rules":[{"op":"currency_is","ref":"foreign_accounts.foreign_assets.max_value_during_year","value":"USD"},{"op":"not","rules":[{"op":"answered","ref":"foreign_accounts.foreign_assets.max_value_during_year"}]}]},{"op":"gt","ref":"context.treasury_rates_saved","value":0},{"op":"not","rules":[{"op":"gt","ref":"context.treasury_year_end_rate_asset","value":0}]}]}},{"binds":"foreign_assets[].reported_income_items","question_id":"foreign_accounts.foreign_assets.reported_income_items","section_id":"foreign_accounts","sentence":"Select each income this investment produced, or the last box if it produced none. Form 8938 lists the income your investments abroad produced.","validator":"expatreturn_us.engine.computations.f8938.tax_item_refusals","when":{"op":"truthy","ref":"foreign_accounts.has_foreign_assets"}},{"binds":"excepted_forms.form_3520","question_id":"foreign_accounts.excepted_forms.form_3520","section_id":"foreign_accounts","sentence":"Enter how many of at least one of these forms you filed, or answer no to whether you filed any of them. Form 8938 Part IV counts each form you filed.","validator":"expatreturn_us.domain.assets.ExceptedForms._names_a_form","when":{"op":"and","rules":[{"op":"truthy","ref":"foreign_accounts.filed_excepted_forms"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"foreign_accounts.excepted_forms.form_3520a"}]},{"op":"not","rules":[{"op":"answered","ref":"foreign_accounts.excepted_forms.form_5471"}]},{"op":"not","rules":[{"op":"answered","ref":"foreign_accounts.excepted_forms.form_8865"}]}]}]}},{"binds":"payments.former_spouse_ssn","question_id":"payments_refund.payments.former_spouse_ssn","section_id":"payments_refund","sentence":"Add your former spouse's nine-digit number. You said this year's installments were paid jointly with the spouse you divorced, and the Form 1040 instructions ask for that number on your return.","validator":"expatreturn_us.interview.authoring.presence_gates","when":{"op":"truthy","ref":"payments_refund.joint_estimated_with_former_spouse"}},{"binds":"payments.economic_impact_payment_1","question_id":"payments_refund.payments.economic_impact_payment_1","section_id":"payments_refund","sentence":"Add the amount on IRS Notice 1444, or 0 if none was sent. The recovery rebate credit on line 30 of your 2020 return is worked out from it.","validator":"expatreturn_us.engine.computations.recovery_rebate.compute_recovery_rebate","when":{"op":"eq","ref":"context.tax_year","value":2020}},{"binds":"payments.economic_impact_payment_2","question_id":"payments_refund.payments.economic_impact_payment_2","section_id":"payments_refund","sentence":"Add the amount on IRS Notice 1444-B, or 0 if none was sent. The recovery rebate credit on line 30 of your 2020 return is worked out from it.","validator":"expatreturn_us.engine.computations.recovery_rebate.compute_recovery_rebate","when":{"op":"eq","ref":"context.tax_year","value":2020}},{"binds":"payments.economic_impact_payment_3","question_id":"payments_refund.payments.economic_impact_payment_3","section_id":"payments_refund","sentence":"Add the amount on IRS Notice 1444-C, or 0 if none was sent. The recovery rebate credit on line 30 of your 2021 return is worked out from it.","validator":"expatreturn_us.engine.computations.recovery_rebate.compute_recovery_rebate","when":{"op":"eq","ref":"context.tax_year","value":2021}},{"binds":"payments.advance_child_tax_credit_received","question_id":"payments_refund.payments.advance_child_tax_credit_received","section_id":"payments_refund","sentence":"Say whether the IRS sent you advance child tax credit payments during 2021. Letter 6419 lists them, and a 2021 return has to account for them.","validator":"expatreturn_us.engine.computations.prior_year_law.prior_year_law_refusals","when":{"op":"eq","ref":"context.tax_year","value":2021}},{"binds":"child_tax_credit_2021.letter_6419_amount","question_id":"payments_refund.child_tax_credit_2021.letter_6419_amount","section_id":"payments_refund","sentence":"Add the amount in box 1 of your Letter 6419, or 0 if the IRS sent you none. Your 2021 Schedule 8812 needs it.","validator":"expatreturn_us.engine.computations.sch_8812_2021.compute_schedule_8812_ty2021","when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]}},{"binds":"child_tax_credit_2021.letter_6419_children","question_id":"payments_refund.child_tax_credit_2021.letter_6419_children","section_id":"payments_refund","sentence":"Add the number of children in box 2 of your Letter 6419, or 0 if the IRS sent you none. It decides how much of any excess advance payment is paid back.","validator":"expatreturn_us.engine.computations.sch_8812_2021.compute_schedule_8812_ty2021","when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]}},{"binds":"child_tax_credit_2021.spouse_letter_6419_amount","question_id":"payments_refund.child_tax_credit_2021.spouse_letter_6419_amount","section_id":"payments_refund","sentence":"Add the amount in box 1 of your spouse's Letter 6419, or 0 if the IRS sent them none. 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France"],"GB":["Basingstoke","Bath","Bracknell","Bristol","Brookwood","Cambridge","Caversham","Cheltenham","Croughton","Fairford","Farnborough","Felixstowe","Harrogate","High Wycombe","Huntingdon","Kemble","Lakenheath","Liverpool","London","Loudwater","Menwith Hill","Mildenhall","Oxfordshire","Plymouth","Portsmouth","Reading","Rochester","Samlesbury","Southampton","Surrey","Waterbeach","Wiltshire","Another place in United Kingdom"],"GH":["Accra","Another place in Ghana"],"GI":["Gibraltar"],"GN":["Conakry","Another place in Guinea"],"GR":["Athens","Elefsis","Ellinikon","Mt. Parnis","Mt. Pateras","Nea Makri","Piraeus","Tanagra","Another place in Greece"],"GT":["Guatemala City","Another place in Guatemala"],"GY":["Georgetown","Another place in Guyana"],"HK":["Hong Kong"],"HU":["Budapest","Another place in Hungary"],"ID":["Jakarta","Another place in Indonesia"],"IE":["Dublin","Shannon Area","Another place in Ireland"],"IL":["Beer Sheva","Tel Aviv","Another place in Israel"],"IN":["Mumbai","New Delhi","Another place in India"],"IT":["Genoa","Gioia Tauro","La Spezia","Milan","Naples","Parma","Pordenone-Aviano","Rome","Turin","Vicenza","Another place in Italy"],"JM":["Kingston","Another place in Jamaica"],"JP":["Atsugi","Camp Zama","Chiba-Ken","Fussa","Gifu","Haneda","Iwakuni","Kanagawa-Ken","Komaki","Machida-Shi","Misawa","Nagoya","Okinawa Prefecture","Osaka-Kobe","Sagamihara","Saitama-Ken","Sasebo","Tachikawa","Tokyo","Tokyo-to","Yokohama","Yokosuka","Yokota","Another place in Japan"],"KR":["Camp Carroll","Camp Colbern","Camp Market","Camp Mercer","K-16","Kimhae","Kimpo Airfield","Munsan","Osan AB","Pusan","Pyongtaek","Seoul","Suwon","Taegu","Tongduchon","Uijongbu","Waegwan","Another place in Korea, Republic of"],"KW":["Kuwait City","Another place in Kuwait"],"KY":["Grand Cayman","Another place in Cayman Islands"],"KZ":["Almaty","Another place in Kazakhstan"],"MK":["Skopje","Another place in Macedonia"],"MX":["Merida","Mexico City","Monterrey","Another place in Mexico"],"MY":["Kuala Lumpur","Another place in Malaysia"],"MZ":["Maputo","Another place in Mozambique"],"NA":["Windhoek","Another place in Namibia"],"NG":["Abuja","Another place in Nigeria"],"NI":["Managua","Another place in Nicaragua"],"NL":["Amsterdam","Brunssum","Eygelshoven","Hague, The","Heerlen","Hoensbroek","Hulsberg","Kerkrade","Landgraaf","Maastricht","Papendrecht","Rotterdam","Schaesburg","Schinnen","Schiphol","Ypenburg","Another place in Netherlands"],"NO":["Oslo","Another place in Norway"],"NZ":["Auckland","Christchurch","Wellington","Another place in New Zealand"],"OM":["Muscat","Another place in Oman"],"PA":["Panama City","Another place in Panama"],"PE":["Lima","Another place in Peru"],"PH":["Cavite","Manila","Another place in Philippines"],"PT":["Alverca","Lisbon","Another place in Portugal"],"QA":["Doha","Another place in Qatar"],"RO":["Bucharest","Another place in Romania"],"RU":["Moscow","Saint Petersburg","Sakhalin Island","Vladivostok","Yekaterinburg","Another place in Russia"],"RW":["Kigali","Another place in Rwanda"],"SA":["Jeddah","Riyadh","Another place in Saudi Arabia"],"SI":["Ljubljana","Another place in Slovenia"],"SR":["Paramaribo","Another place in Suriname"],"SV":["San Salvador","Another place in El Salvador"],"TH":["Bangkok","Another place in Thailand"],"TR":["Izmir-Cigli","Yamanlar","Another place in Turkey"],"TT":["Port of Spain","Another place in Trinidad and Tobago"],"TW":["Taipei","Another place in Taiwan"],"TZ":["Dar Es Salaam","Another place in Tanzania"],"UA":["Kiev","Another place in Ukraine"],"VE":["Caracas","Another place in Venezuela"],"VN":["Hanoi","Ho Chi Minh City","Another place in Vietnam"],"ZA":["Pretoria","Another place in South Africa"]},"2019":{"AE":["Abu Dhabi","Dubai","Another place in United Arab Emirates"],"AO":["Luanda","Another place in Angola"],"AR":["Buenos Aires","Another place in Argentina"],"AT":["Vienna","Another place in Austria"],"AU":["Perth","Sydney","Another place in Australia"],"AW":["Aruba"],"BB":["Barbados","Bridgetown","Another place in Barbados"],"BE":["Brussels","Gosselies","Mons","SHAPE/Chievres","Another place in Belgium"],"BH":["Bahrain","Another place in Bahrain"],"BM":["Bermuda","Another place in Bermuda"],"BR":["Rio de Janeiro","Sao Paulo","Another place in Brazil"],"BS":["Nassau","Another place in Bahamas"],"CA":["Calgary","Montreal","Ottawa","Quebec","Toronto","Vancouver","Victoria","Another place in Canada"],"CD":["Kinshasa","Another place in Congo"],"CH":["Bern","Geneva","Zurich","Another place in Switzerland"],"CL":["Santiago","Another place in Chile"],"CN":["Beijing","Shanghai","Another place in China"],"CO":["Bogota","Another place in Colombia"],"CR":["San Jose","Another place in Costa Rica"],"CW":["Curacao"],"DE":["Babenhausen","Baumholder","Berlin","Birkenfeld","Boeblingen","Bonn","Cologne","Darmstadt","Frankfurt am Main","Garmisch-Partenkirchen","Gelnhausen","Giessen","Grafenwoehr","Hanau","Heidelberg","Idar-Oberstein","Ingolstadt","Kaiserslautern, Landkreis","Karlsruhe","Koblenz","Leimen","Ludwigsburg","Mainz","Mannheim","Munich","Nellingen","Neubruecke","Ober Ramstadt","Oberammergau","Pfullendorf","Pirmasens","Rheinau","Schwetzingen","Seckenheim","Sembach","Stuttgart","Vilseck","Wahn","Wiesbaden","Zweibrueken","Another place in Germany"],"DK":["Copenhagen","Another place in Denmark"],"DO":["Santo Domingo","Another place in Dominican Republic"],"EC":["Quito","Another place in Ecuador"],"EE":["Tallinn","Another place in Estonia"],"ES":["Barcelona","Madrid","Rota","Valencia","Another place in Spain"],"FR":["Garches","Lyon","Marseille","Montpellier","Paris","Sevres","Suresnes","Versailles","Another place in France"],"GB":["Basingstoke","Bath","Bracknell","Brookwood","Cambridge","Caversham","Cheltenham","Croughton","Fairford","Farnborough","Felixstowe","Harrogate","High Wycombe","Huntingdon","Kemble","Lakenheath","London","Loudwater","Menwith Hill","Mildenhall","Oxfordshire","Plymouth","Portsmouth","Reading","Rochester","Samlesbury","Southampton","Surrey","Waterbeach","Wiltshire","Another place in United Kingdom"],"GH":["Accra","Another place in Ghana"],"GI":["Gibraltar"],"GN":["Conakry","Another place in Guinea"],"GR":["Athens","Elefsis","Ellinikon","Mt. Parnis","Mt. Pateras","Nea Makri","Piraeus","Tanagra","Another place in Greece"],"GT":["Guatemala City","Another place in Guatemala"],"GY":["Georgetown","Another place in Guyana"],"HK":["Hong Kong"],"HU":["Budapest","Another place in Hungary"],"ID":["Jakarta","Another place in Indonesia"],"IE":["Dublin","Shannon Area","Another place in Ireland"],"IL":["Beer Sheva","Tel Aviv","Another place in Israel"],"IN":["Mumbai","New Delhi","Another place in India"],"IT":["Genoa","La Spezia","Milan","Naples","Parma","Pordenone-Aviano","Rome","Turin","Vicenza","Another place in Italy"],"JM":["Kingston","Another place in Jamaica"],"JP":["Atsugi","Camp Zama","Chiba-Ken","Fussa","Gifu","Haneda","Iwakuni","Kanagawa-Ken","Komaki","Machida-Shi","Misawa","Nagoya","Okinawa Prefecture","Osaka-Kobe","Sagamihara","Saitama-Ken","Sasebo","Tachikawa","Tokyo","Tokyo-to","Yokohama","Yokosuka","Yokota","Another place in Japan"],"KR":["Camp Colbern","Camp Market","Camp Mercer","K-16","Kimpo Airfield","Munsan","Osan AB","Pyongtaek","Seoul","Suwon","Taegu","Tongduchon","Uijongbu","Another place in Korea, Republic of"],"KW":["Kuwait City","Another place in Kuwait"],"KY":["Grand Cayman","Another place in Cayman Islands"],"KZ":["Almaty","Another place in Kazakhstan"],"LU":["Luxembourg"],"MK":["Skopje","Another place in Macedonia"],"MT":["Malta","Another place in Malta"],"MX":["Merida","Mexico City","Monterrey","Another place in Mexico"],"MY":["Kuala Lumpur","Another place in Malaysia"],"MZ":["Maputo","Another place in Mozambique"],"NA":["Windhoek","Another place in Namibia"],"NG":["Abuja","Another place in Nigeria"],"NI":["Managua","Another place in Nicaragua"],"NL":["Amsterdam","Brunssum","Eygelshoven","Hague, The","Heerlen","Hoensbroek","Hulsberg","Kerkrade","Landgraaf","Maastricht","Papendrecht","Rotterdam","Schaesburg","Schinnen","Schiphol","Ypenburg","Another place in Netherlands"],"NO":["Oslo","Another place in Norway"],"NZ":["Auckland","Christchurch","Wellington","Another place in New Zealand"],"OM":["Muscat","Another place in Oman"],"PA":["Panama City","Another place in Panama"],"PE":["Lima","Another place in Peru"],"PH":["Cavite","Manila","Another place in Philippines"],"PT":["Alverca","Lisbon","Another place in Portugal"],"QA":["Doha","Another place in Qatar"],"RO":["Bucharest","Another place in Romania"],"RU":["Moscow","Saint Petersburg","Sakhalin Island","Vladivostok","Yekaterinburg","Another place in Russia"],"SA":["Riyadh","Another place in Saudi Arabia"],"SG":["Singapore","Another place in Singapore"],"SI":["Ljubljana","Another place in Slovenia"],"SR":["Paramaribo","Another place in Suriname"],"SV":["San Salvador","Another place in El Salvador"],"TH":["Bangkok","Another place in Thailand"],"TT":["Port of Spain","Another place in Trinidad and Tobago"],"TW":["Taipei","Another place in Taiwan"],"TZ":["Dar Es Salaam","Another place in Tanzania"],"UA":["Kiev","Another place in Ukraine"],"VA":["Holy See, The","Another place in Holy See"],"VE":["Caracas","Another place in Venezuela"],"VN":["Hanoi","Ho Chi Minh City","Another place in Vietnam"],"ZA":["Pretoria","Another place in South Africa"]},"2020":{"AE":["Abu Dhabi","Dubai","Another place in United Arab Emirates"],"AO":["Luanda","Another place in Angola"],"AR":["Buenos Aires","Another place in Argentina"],"AT":["Vienna","Another place in Austria"],"AU":["Canberra","Sydney","Another place in Australia"],"AW":["Aruba"],"BB":["Barbados","Bridgetown","Another place in Barbados"],"BE":["Brussels","Gosselies","Mons","SHAPE/Chievres","Another place in Belgium"],"BH":["Bahrain","Another place in Bahrain"],"BM":["Bermuda","Another place in Bermuda"],"BR":["Rio de Janeiro","Sao Paulo","Another place in Brazil"],"BS":["Nassau","Another place in Bahamas"],"CA":["Calgary","Montreal","Ottawa","Quebec","Toronto","Vancouver","Victoria","Another place in Canada"],"CD":["Kinshasa","Another place in Congo"],"CH":["Bern","Geneva","Zurich","Another place in Switzerland"],"CL":["Santiago","Another place in Chile"],"CN":["Beijing","Shanghai","Another place in China"],"CO":["Bogota","Another place in Colombia"],"CR":["San Jose","Another place in Costa Rica"],"CW":["Curacao"],"DE":["Babenhausen","Baumholder","Berlin","Birkenfeld","Boeblingen","Bonn","Cologne","Darmstadt","Frankfurt am Main","Gelnhausen","Giessen","Grafenwoehr","Hanau","Idar-Oberstein","Ingolstadt","Kaiserslautern, Landkreis","Karlsruhe","Koblenz","Ludwigsburg","Mainz","Munich","Nellingen","Neubruecke","Ober Ramstadt","Pfullendorf","Pirmasens","Sembach","Stuttgart","Vilseck","Wahn","Wiesbaden","Zweibrueken","Another place in Germany"],"DK":["Copenhagen","Another place in Denmark"],"DO":["Santo Domingo","Another place in Dominican Republic"],"EC":["Quito","Another place in Ecuador"],"EE":["Tallinn","Another place in Estonia"],"ES":["Barcelona","Madrid","Rota","Valencia","Another place in Spain"],"FR":["Garches","Lyon","Marseille","Paris","Sevres","Suresnes","Versailles","Another place in France"],"GB":["Basingstoke","Bath","Bracknell","Bristol","Brookwood","Cambridge","Caversham","Cheltenham","Croughton","Fairford","Farnborough","Felixstowe","Harrogate","High Wycombe","Huntingdon","Kemble","Lakenheath","London","Loudwater","Menwith Hill","Mildenhall","Oxfordshire","Plymouth","Portsmouth","Reading","Rochester","Samlesbury","Southampton","Surrey","Waterbeach","Wiltshire","Another place in United Kingdom"],"GH":["Accra","Another place in Ghana"],"GI":["Gibraltar"],"GN":["Conakry","Another place in Guinea"],"GR":["Athens","Elefsis","Ellinikon","Mt. Parnis","Mt. Pateras","Nea Makri","Piraeus","Tanagra","Another place in Greece"],"GT":["Guatemala City","Another place in Guatemala"],"GY":["Georgetown","Another place in Guyana"],"HK":["Hong Kong"],"HU":["Budapest","Another place in Hungary"],"ID":["Jakarta","Another place in Indonesia"],"IE":["Dublin","Another place in Ireland"],"IL":["Beer Sheva","Tel Aviv","Another place in Israel"],"IN":["Mumbai","New Delhi","Another place in India"],"IT":["Genoa","La Spezia","Milan","Naples","Parma","Pordenone-Aviano","Rome","Turin","Vicenza","Another place in Italy"],"JM":["Kingston","Another place in Jamaica"],"JP":["Atsugi","Camp Zama","Chiba-Ken","Fussa","Gifu","Haneda","Iwakuni","Kanagawa-Ken","Komaki","Machida-Shi","Misawa","Nagoya","Okinawa Prefecture","Osaka-Kobe","Sagamihara","Saitama-Ken","Sasebo","Tachikawa","Tokyo","Tokyo-to","Yokohama","Yokosuka","Yokota","Another place in Japan"],"KR":["Camp Colbern","Camp Market","Camp Mercer","K-16","Kimpo Airfield","Osan AB","Pyongtaek","Seoul","Suwon","Taegu","Tongduchon","Another place in Korea, Republic of"],"KW":["Kuwait City","Another place in Kuwait"],"KY":["Grand Cayman","Another place in Cayman Islands"],"KZ":["Almaty","Another place in Kazakhstan"],"LU":["Luxembourg"],"MK":["Skopje","Another place in Macedonia"],"MT":["Malta","Another place in Malta"],"MX":["Merida","Mexico City","Monterrey","Another place in Mexico"],"MY":["Kuala Lumpur","Another place in Malaysia"],"MZ":["Maputo","Another place in Mozambique"],"NG":["Abuja","Another place in Nigeria"],"NL":["Amsterdam","Brunssum","Eygelshoven","Hague, The","Heerlen","Hoensbroek","Hulsberg","Kerkrade","Landgraaf","Maastricht","Papendrecht","Rotterdam","Schaesburg","Schinnen","Schiphol","Ypenburg","Another place in Netherlands"],"NO":["Oslo","Another place in Norway"],"NZ":["Auckland","Wellington","Another place in New Zealand"],"OM":["Muscat","Another place in Oman"],"PA":["Panama City","Another place in Panama"],"PE":["Lima","Another place in Peru"],"PH":["Cavite","Manila","Another place in Philippines"],"PL":["Warsaw","Another place in Poland"],"PT":["Alverca","Lisbon","Another place in Portugal"],"QA":["Doha","Another place in Qatar"],"RO":["Bucharest","Another place in Romania"],"RU":["Moscow","Saint Petersburg","Sakhalin Island","Vladivostok","Yekaterinburg","Another place in Russia"],"SA":["Jeddah","Riyadh","Another place in Saudi Arabia"],"SG":["Singapore","Another place in Singapore"],"SI":["Ljubljana","Another place in Slovenia"],"SR":["Paramaribo","Another place in Suriname"],"TH":["Bangkok","Another place in Thailand"],"TT":["Port of Spain","Another place in Trinidad and Tobago"],"TW":["Taipei","Another place in Taiwan"],"TZ":["Dar Es Salaam","Another place in Tanzania"],"UA":["Kiev","Another place in Ukraine"],"VA":["Holy See, The","Another place in Holy See"],"VE":["Caracas","Another place in Venezuela"],"VN":["Hanoi","Ho Chi Minh City","Another place in Vietnam"],"ZA":["Pretoria","Another place in South Africa"]},"2022":{"AE":["Abu Dhabi","Dubai","Another place in United Arab Emirates"],"AO":["Luanda","Another place in Angola"],"AR":["Buenos Aires","Another place in Argentina"],"AU":["Canberra","Sydney","Another place in Australia"],"AW":["Aruba"],"BB":["Barbados","Bridgetown","Another place in Barbados"],"BE":["Brussels","Gosselies","Mons","SHAPE/Chievres","Another place in Belgium"],"BH":["Bahrain","Another place in Bahrain"],"BM":["Bermuda","Another place in Bermuda"],"BR":["Rio de Janeiro","Sao Paulo","Another place in Brazil"],"BS":["Nassau","Another place in Bahamas"],"CA":["Calgary","Montreal","Ottawa","Quebec","Toronto","Vancouver","Victoria","Another place in Canada"],"CD":["Kinshasa","Another place in Congo"],"CH":["Bern","Geneva","Another place in Switzerland"],"CN":["Beijing","Shanghai","Another place in China"],"CO":["Bogota","Another place in Colombia"],"CR":["San Jose","Another place in Costa Rica"],"CW":["Curacao"],"DE":["Babenhausen","Baumholder","Berlin","Birkenfeld","Boeblingen","Bonn","Cologne","Darmstadt","Dulmen","Frankfurt am Main","Gelnhausen","Giessen","Grafenwoehr","Hanau","Idar-Oberstein","Ingolstadt","Kaiserslautern, Landkreis","Koblenz","Ludwigsburg","Mainz","Munich","Nellingen","Neubruecke","Ober Ramstadt","Pfullendorf","Pirmasens","Sembach","Stuttgart","Vilseck","Wahn","Wiesbaden","Zweibrueken","Another place in Germany"],"DK":["Copenhagen","Another place in Denmark"],"DO":["Santo Domingo","Another place in Dominican Republic"],"EC":["Quito","Another place in Ecuador"],"EE":["Tallinn","Another place in Estonia"],"ES":["Barcelona","Madrid","Rota","Another place in Spain"],"FR":["Garches","Lyon","Marseille","Paris","Sevres","Suresnes","Versailles","Another place in France"],"GB":["Basingstoke","Bath","Bracknell","Brookwood","Cambridge","Caversham","Cheltenham","Croughton","Fairford","Farnborough","Felixstowe","Harrogate","High Wycombe","Huntingdon","Kemble","Lakenheath","London","Loudwater","Menwith Hill","Mildenhall","Oxfordshire","Plymouth","Portsmouth","Reading","Rochester","Samlesbury","Southampton","Surrey","Waterbeach","Wiltshire","Another place in United Kingdom"],"GH":["Accra","Another place in Ghana"],"GI":["Gibraltar"],"GN":["Conakry","Another place in Guinea"],"GR":["Athens","Elefsis","Ellinikon","Mt. Parnis","Mt. Pateras","Nea Makri","Piraeus","Tanagra","Another place in Greece"],"GT":["Guatemala City","Another place in Guatemala"],"GY":["Georgetown","Another place in Guyana"],"HK":["Hong Kong"],"ID":["Jakarta","Another place in Indonesia"],"IE":["Dublin","Another place in Ireland"],"IL":["Beer Sheva","Jerusalem","Tel Aviv","West Bank","Another place in Israel"],"IN":["Mumbai","New Delhi","Another place in India"],"IT":["Aviano","Genoa","La Spezia","Milan","Naples","Parma","Rome","Turin","Vicenza","Another place in Italy"],"JM":["Kingston","Another place in Jamaica"],"JP":["Atsugi","Camp Zama","Chiba-Ken","Fussa","Gifu","Haneda","Kanagawa-Ken","Komaki","Machida-Shi","Nagoya","Okinawa Prefecture","Osaka-Kobe","Sagamihara","Saitama-Ken","Tachikawa","Tokyo","Tokyo-to","Yokohama","Yokosuka","Yokota","Another place in Japan"],"KR":["Camp Colbern","Camp Market","Camp Mercer","K-16","Kimpo Airfield","Osan AB","Pyongtaek","Seoul","Suwon","Tongduchon","Another place in Korea, Republic of"],"KW":["Kuwait City","Another place in Kuwait"],"KY":["Grand Cayman","Another place in Cayman Islands"],"KZ":["Almaty","Another place in Kazakhstan"],"LU":["Luxembourg"],"MK":["Skopje","Another place in Macedonia"],"MT":["Malta","Another place in Malta"],"MX":["Merida","Mexico City","Another place in Mexico"],"MY":["Kuala Lumpur","Another place in Malaysia"],"MZ":["Maputo","Another place in Mozambique"],"NG":["Abuja","Another place in Nigeria"],"NL":["Amsterdam","Brunssum","Eygelshoven","Hague, The","Heerlen","Hoensbroek","Hulsberg","Kerkrade","Landgraaf","Maastricht","Papendrecht","Rotterdam","Schaesburg","Schinnen","Schiphol","Ypenburg","Another place in Netherlands"],"NZ":["Wellington","Another place in New Zealand"],"OM":["Muscat","Another place in Oman"],"PA":["Panama City","Another place in Panama"],"PE":["Lima","Another place in Peru"],"PH":["Cavite","Manila","Another place in Philippines"],"PL":["Warsaw","Another place in Poland"],"PT":["Alverca","Lisbon","Another place in Portugal"],"QA":["Doha","Another place in Qatar"],"RO":["Bucharest","Another place in Romania"],"RU":["Moscow","Saint Petersburg","Sakhalin Island","Vladivostok","Yekaterinburg","Another place in Russia"],"SG":["Singapore","Another place in Singapore"],"SI":["Ljubljana","Another place in Slovenia"],"TH":["Bangkok","Another place in Thailand"],"TT":["Port of Spain","Another place in Trinidad and Tobago"],"TW":["Taipei","Another place in Taiwan"],"TZ":["Dar Es Salaam","Another place in Tanzania"],"UA":["Kiev","Another place in Ukraine"],"VA":["Holy See, The","Another place in Holy See"],"VE":["Caracas","Another place in Venezuela"],"VN":["Hanoi","Ho Chi Minh City","Another place in Vietnam"],"ZA":["Pretoria","Another place in South Africa"]},"2023":{"AE":["Abu Dhabi","Dubai","Another place in United Arab Emirates"],"AO":["Luanda","Another place in Angola"],"AR":["Buenos Aires","Another place in Argentina"],"AU":["Sydney","Another place in Australia"],"AW":["Aruba"],"BB":["Barbados","Bridgetown","Another place in Barbados"],"BE":["Brussels","Another place in Belgium"],"BH":["Bahrain","Another place in Bahrain"],"BM":["Bermuda","Another place in Bermuda"],"BR":["Sao Paulo","Another place in Brazil"],"BS":["Nassau","Another place in Bahamas"],"CA":["Calgary","Montreal","Ottawa","Toronto","Vancouver","Victoria","Another place in Canada"],"CD":["Kinshasa","Another place in Congo"],"CH":["Bern","Geneva","Zurich","Another place in Switzerland"],"CN":["Beijing","Shanghai","Another place in China"],"CO":["Bogota","Another place in Colombia"],"CR":["San Jose","Another place in Costa Rica"],"CW":["Curacao"],"DE":["Berlin","Boeblingen","Ludwigsburg","Nellingen","Stuttgart","Bonn","Cologne","Gelnhausen","Hanau","Ingolstadt","Kaiserslautern, Landkreis","Pirmasens","Sembach","Zweibrueken","Mainz","Wiesbaden","Munich","Wahn","Another place in Germany"],"DK":["Copenhagen","Another place in Denmark"],"DO":["Santo Domingo","Another place in Dominican Republic"],"EC":["Quito","Another place in Ecuador"],"EE":["Tallinn","Another place in Estonia"],"ES":["Barcelona","Madrid","Another place in Spain"],"FR":["Garches","Paris","Sevres","Suresnes","Versailles","Lyon","Another place in France"],"GB":["Basingstoke","Bath","Bracknell","High Wycombe","Reading","Caversham","Cheltenham","Farnborough","Felixstowe","Lakenheath","Mildenhall","London","Loudwater","Southampton","Surrey","Another place in United Kingdom"],"GI":["Gibraltar"],"GN":["Conakry","Another place in Guinea"],"GT":["Guatemala City","Another place in Guatemala"],"HK":["Hong Kong"],"ID":["Jakarta","Another place in Indonesia"],"IE":["Dublin","Another place in Ireland"],"IL":["Beer Sheva","Jerusalem","Tel Aviv","West Bank","Another place in Israel"],"IN":["Mumbai","New Delhi","Another place in India"],"IT":["Genoa","La Spezia","Milan","Naples","Rome","Vicenza","Another place in Italy"],"JM":["Kingston","Another place in Jamaica"],"JP":["Gifu","Komaki","Nagoya","Okinawa Prefecture","Osaka-Kobe","Tokyo","Yokohama","Yokosuka","Another place in Japan"],"KR":["Camp Colbern","Camp Market","K-16","Kimpo Airfield","Seoul","Suwon","Camp Mercer","Another place in Korea, Republic of"],"KW":["Kuwait City","Another place in Kuwait"],"KY":["Grand Cayman","Another place in Cayman Islands"],"KZ":["Almaty","Another place in Kazakhstan"],"LU":["Luxembourg"],"MT":["Malta","Another place in Malta"],"MX":["Merida","Mexico City","Another place in Mexico"],"MY":["Kuala Lumpur","Another place in Malaysia"],"MZ":["Maputo","Another place in Mozambique"],"NL":["Amsterdam","Schiphol","Hague, The","Another place in Netherlands"],"OM":["Muscat","Another place in Oman"],"PA":["Panama City","Another place in Panama"],"PE":["Lima","Another place in Peru"],"PL":["Warsaw","Another place in Poland"],"PT":["Alverca","Lisbon","Another place in Portugal"],"QA":["Doha","Another place in Qatar"],"RO":["Bucharest","Another place in Romania"],"RU":["Moscow","Saint Petersburg","Another place in Russia"],"SA":["Riyadh","Another place in Saudi Arabia"],"SG":["Singapore","Another place in Singapore"],"SI":["Ljubljana","Another place in Slovenia"],"TH":["Bangkok","Another place in Thailand"],"TT":["Port of Spain","Another place in Trinidad and Tobago"],"TW":["Taipei","Another place in Taiwan"],"TZ":["Dar Es Salaam","Another place in Tanzania"],"UA":["Kiev","Another place in Ukraine"],"VA":["Holy See, The","Another place in Holy See"],"VE":["Caracas","Another place in Venezuela"],"VN":["Hanoi","Ho Chi Minh City","Another place in Vietnam"],"ZA":["Pretoria","Another place in South Africa"]},"2024":{"AE":["Abu Dhabi","Dubai","Another place in United Arab Emirates"],"AO":["Luanda","Another place in Angola"],"AR":["Buenos Aires","Another place in Argentina"],"AU":["Melbourne","Sydney","Another place in Australia"],"AW":["Aruba"],"BE":["Brussels","Another place in Belgium"],"BH":["Bahrain","Another place in Bahrain"],"BM":["Bermuda","Another place in Bermuda"],"BR":["Sao Paulo","Another place in Brazil"],"BS":["Nassau","Another place in Bahamas"],"CA":["Calgary","Montreal","Ottawa","Toronto","Vancouver","Victoria","Another place in Canada"],"CD":["Kinshasa","Another place in Congo"],"CH":["Bern","Geneva","Zurich","Another place in Switzerland"],"CN":["Beijing","Shanghai","Another place in China"],"CO":["Bogota","Another place in Colombia"],"CW":["Curacao"],"DE":["Berlin","Boeblingen","Bonn","Cologne","Gelnhausen","Hanau","Ingolstadt","Kaiserslautern and Landkreis","Ludwigsburg","Mainz","Munich","Nellingen","Pirmasens","Sembach","Stuttgart","Wahn","Wiesbaden","Zweibrucken","Another place in Germany"],"DK":["Copenhagen","Another place in Denmark"],"DO":["Santo Domingo","Another place in Dominican Republic"],"EC":["Quito","Another place in Ecuador"],"EE":["Tallinn","Another place in Estonia"],"ES":["Barcelona","Madrid","Another place in Spain"],"FR":["Garches","Paris","Sevres","Suresnes","Versailles","Another place in France"],"GB":["Basingstoke","Bath","Bracknell","Caversham","Cheltenham","Farnborough","Harrogate","High Wycombe","Lakenheath","London","Loudwater","Menwith Hill","Mildenhall","Reading","Southampton","Surrey","Another place in United Kingdom"],"GI":["Gibraltar"],"GN":["Conakry","Another place in Guinea"],"GT":["Guatemala City","Another place in Guatemala"],"HK":["Hong Kong"],"IE":["Dublin","Another place in Ireland"],"IL":["Beer Sheva","Jerusalem","Tel Aviv","West Bank","Another place in Israel"],"IN":["Mumbai","New Delhi","Another place in India"],"IT":["Genoa","La Spezia","Milan","Naples","Rome","Vicenza","Another place in Italy"],"JM":["Kingston","Another place in Jamaica"],"JP":["Gifu","Komaki","Nagoya","Okinawa Prefecture","Osaka-Kobe","Tokyo","Yokohama","Yokosuka","Another place in Japan"],"KR":["Camp Colbern","Camp Market","Camp Mercer","K-16","Kimpo Airfield","Seoul","Suwon","Another place in Korea, Republic of"],"KW":["Kuwait City","Another place in Kuwait"],"KY":["Grand Cayman","Another place in Cayman Islands"],"KZ":["Almaty","Another place in Kazakhstan"],"MT":["Malta","Another place in Malta"],"MX":["Mexico City","Another place in Mexico"],"MY":["Kuala Lumpur","Another place in Malaysia"],"MZ":["Maputo","Another place in Mozambique"],"NL":["Amsterdam","Hague, The","Schiphol","Another place in Netherlands"],"OM":["Muscat","Another place in Oman"],"PA":["Panama City","Another place in Panama"],"PE":["Lima","Another place in Peru"],"PL":["Warsaw","Another place in Poland"],"PT":["Alverca","Lisbon","Another place in Portugal"],"QA":["Doha","Another place in Qatar"],"RO":["Bucharest","Another place in Romania"],"RU":["Moscow","Saint Petersburg","Another place in Russia"],"SA":["Riyadh","Another place in Saudi Arabia"],"SG":["Singapore","Another place in Singapore"],"SI":["Ljubljana","Another place in Slovenia"],"TH":["Bangkok","Another place in Thailand"],"TT":["Port of Spain","Another place in Trinidad and Tobago"],"TW":["Taipei","Another place in Taiwan"],"TZ":["Dar Es Salaam","Another place in Tanzania"],"UA":["Kiev","Another place in Ukraine"],"VA":["Holy See, The","Another place in Holy See"],"VE":["Caracas","Another place in Venezuela"],"VN":["Hanoi","Ho Chi Minh City","Another place in Vietnam"],"ZA":["Pretoria","Another place in South Africa"]},"2025":{"AE":["Abu Dhabi","Dubai","Another place in United Arab Emirates"],"AO":["Luanda","Another place in Angola"],"AR":["Buenos Aires","Another place in Argentina"],"AU":["Sydney","Wollongong","Another place in Australia"],"AW":["Oranjestad","Another place in Aruba"],"BH":["Bahrain","Another place in Bahrain"],"BM":["Bermuda","Another place in Bermuda"],"BR":["Sao Paulo","Another place in Brazil"],"BS":["Nassau","Another place in Bahamas"],"CA":["Calgary","Montreal","Ottawa","Toronto","Vancouver","Victoria","Another place in Canada"],"CD":["Kinshasa","Another place in Congo"],"CH":["Bern","Geneva","Zurich","Another place in Switzerland"],"CN":["Beijing","Shanghai","Another place in China"],"CO":["Bogota","Another place in Colombia"],"CW":["Curacao"],"DE":["Berlin","Boeblingen","Bonn","Cologne","Gelnhausen","Hanau","Ingolstadt","Kaiserslautern, Landkreis","Ludwigsburg","Mainz","Munich","Nellingen","Pirmasens","Sembach","Stuttgart","Wahn","Wiesbaden","Zweibrucken","Another place in Germany"],"DK":["Copenhagen","Another place in Denmark"],"DO":["Santo Domingo","Another place in Dominican Republic"],"EE":["Tallinn","Another place in Estonia"],"ES":["Barcelona","Madrid","Another place in Spain"],"FR":["Garches","Paris","Sevres","Suresnes","Versailles","Another place in France"],"GB":["Basingstoke","Bath","Bracknell","Caversham","Cheltenham","Croughton","Farnborough","Harrogate","High Wycombe","Lakenheath","London","Loudwater","Menwith Hill","Mildenhall","Reading","Southampton","Surrey","Another place in United Kingdom"],"GI":["Gibraltar"],"GN":["Conakry","Another place in Guinea"],"GT":["Guatemala City","Another place in Guatemala"],"HK":["Hong Kong"],"IL":["Beer Sheva","Jerusalem","Tel Aviv","West Bank","Another place in Israel"],"IN":["Mumbai","New Delhi","Another place in India"],"IT":["Genoa","La Spezia","Milan","Naples","Rome","Another place in Italy"],"JM":["Kingston","Another place in Jamaica"],"JP":["Gifu","Komaki","Nagoya","Okinawa Prefecture","Osaka-Kobe","Tokyo","Another place in Japan"],"KR":["Camp Colbern","Camp Mercer","K-16","Kimpo Airfield","Seoul","Suwon","Another place in Korea, Republic of"],"KW":["Kuwait City","Another place in Kuwait"],"KY":["Grand Cayman","Another place in Cayman Islands"],"KZ":["Almaty","Another place in Kazakhstan"],"LU":["Luxembourg"],"MT":["Malta","Another place in Malta"],"MX":["Mexico City","Another place in Mexico"],"MY":["Kuala Lumpur","Another place in Malaysia"],"MZ":["Maputo","Another place in Mozambique"],"NL":["Amsterdam","Hague, The","Schiphol","Another place in Netherlands"],"OM":["Muscat","Another place in Oman"],"PA":["Panama City","Another place in Panama"],"PE":["Lima","Another place in Peru"],"PL":["Warsaw","Another place in Poland"],"PT":["Alverca","Lisbon","Another place in Portugal"],"QA":["Doha","Another place in Qatar"],"RO":["Bucharest","Another place in Romania"],"RU":["Moscow","Saint Petersburg","Another place in Russia"],"SA":["Riyadh","Another place in Saudi Arabia"],"SG":["Singapore","Another place in Singapore"],"SI":["Ljubljana","Another place in Slovenia"],"TH":["Bangkok","Another place in Thailand"],"TT":["Port of Spain","Another place in Trinidad and Tobago"],"TW":["Taipei","Another place in Taiwan"],"TZ":["Dar Es Salaam","Another place in Tanzania"],"UA":["Kiev","Another place in Ukraine"],"VA":["Holy See, The","Another place in Holy See"],"VE":["Caracas","Another place in Venezuela"],"VN":["Hanoi","Ho Chi Minh City","Another place in Vietnam"],"ZA":["Pretoria","Another place in South Africa"]},"2026":{"AE":["Abu Dhabi","Dubai","Another place in United Arab Emirates"],"AO":["Luanda","Another place in Angola"],"AR":["Buenos Aires","Another place in Argentina"],"AU":["Melbourne","Sydney","Wollongong","Another place in Australia"],"BE":["Brussels","Another place in Belgium"],"BH":["Bahrain","Another place in Bahrain"],"BM":["Bermuda","Another place in Bermuda"],"BR":["Sao Paulo","Another place in Brazil"],"BS":["Nassau","Another place in Bahamas"],"CA":["Calgary","Montreal","Ottawa","Toronto","Vancouver","Victoria","Another place in Canada"],"CD":["Kinshasa","Another place in Congo"],"CH":["Bern","Geneva","Zurich","Another place in Switzerland"],"CN":["Beijing","Shanghai","Another place in China"],"CO":["Bogota","Another place in Colombia"],"CW":["Curacao","Another place in Curacao"],"DE":["Berlin","Boeblingen","Ludwigsburg","Nellingen","Stuttgart","Bonn","Wahn","Cologne","Garmisch-Partenkirchen","Oberammergau","Gelnhausen","Hanau","Ingolstadt","Munich","Kaiserslautern, Landkreis","Pirmasens","Sembach","Zweibrucken","Mainz","Wiesbaden","Another place in Germany"],"DK":["Copenhagen","Another place in Denmark"],"DO":["Santo Domingo","Another place in Dominican Republic"],"EE":["Tallinn","Another place in Estonia"],"ES":["Barcelona","Madrid","Another place in Spain"],"FR":["Garches","Paris","Sevres","Suresnes","Versailles","Lyon","Another place in France"],"GB":["Basingstoke","Bath","Bracknell","High Wycombe","Reading","Caversham","Cheltenham","Croughton","Farnborough","Harrogate","Menwith Hill","London","Loudwater","Surrey","Another place in United Kingdom"],"GI":["Gibraltar"],"GN":["Conakry","Another place in Guinea"],"GT":["Guatemala City","Another place in Guatemala"],"HK":["Hong Kong"],"IE":["Dublin","Another place in Ireland"],"IL":["Beer Sheva","Jerusalem","West Bank","Tel Aviv","Another place in Israel"],"IN":["Mumbai","New Delhi","Another place in India"],"IT":["Genoa","La Spezia","Milan","Naples","Rome","Vicenza","Another place in Italy"],"JM":["Kingston","Another place in Jamaica"],"JP":["Gifu","Komaki","Nagoya","Okinawa Prefecture","Osaka-Kobe","Tokyo City","Another place in Japan"],"KR":["Camp Colbern","Camp Mercer","K-16","Kimpo Airfield","Seoul","Suwon","Another place in Korea, Republic of"],"KW":["Kuwait City","Another place in Kuwait"],"KY":["Grand Cayman","Another place in Cayman Islands"],"KZ":["Almaty","Another place in Kazakhstan"],"LU":["Luxembourg"],"MT":["Malta","Another place in Malta"],"MX":["Mexico City","Another place in Mexico"],"MY":["Kuala Lumpur","Another place in Malaysia"],"NL":["Amsterdam","Schiphol","The Hague","Another place in Netherlands"],"OM":["Muscat","Another place in Oman"],"PL":["Krakow","Warsaw","Another place in Poland"],"PT":["Alverca","Lisbon","Another place in Portugal"],"QA":["Doha","Another place in Qatar"],"RO":["Bucharest","Another place in Romania"],"RU":["Moscow","Saint Petersburg","Another place in Russia"],"SA":["Riyadh","Another place in Saudi Arabia"],"SG":["Singapore","Another place in Singapore"],"SI":["Ljubljana","Another place in Slovenia"],"TH":["Bangkok","Another place in Thailand"],"TT":["Port of Spain","Another place in Trinidad and Tobago"],"TW":["Taipei","Another place in Taiwan"],"TZ":["Dar Es Salaam","Another place in Tanzania"],"UA":["Kiev","Another place in Ukraine"],"VA":["Holy See, The","Another place in Holy See"],"VE":["Caracas","Another place in Venezuela"],"VN":["Hanoi","Ho Chi Minh City","Another place in Vietnam"]}},"kind_missing_sentences":{"address":"Add the address to continue.","choice":"Choose one of the answers to continue.","country":"Choose the country from the list to continue.","date":"Add the date to continue.","integer":"Add the number to continue.","money":"Add the amount to continue, taking it from the box the help text names.","pick_row":"Choose one of the entries you added earlier, or type the name.","pick_rows":"Select each income this came from, or select the last box if none of it did.","ssn":"Add the nine digits from the card to continue.","text":"Add this answer to continue.","yesno":"Choose Yes or No to continue."},"migration_written_ids":["deductions_credits.complex_self_employed_health_insurance","deductions_credits.dependent_care_benefits","deductions_credits.dependent_care_benefits_if_unsure","deductions_credits.limited_itemized_deduction","deductions_credits.special_amt_or_niit_election","deductions_credits.special_amt_or_niit_election_if_unsure","deductions_credits.unsure_of_a_situation","income_sources.complex_ftc","income_sources.complex_ftc_if_unsure","income_sources.complex_state_refund","income_sources.foreign_company_officer_or_owner","income_sources.foreign_company_officer_or_owner_form_5471","income_sources.has_like_kind_exchange","income_sources.has_like_kind_exchange_if_unsure","income_sources.has_unmodeled_income","income_sources.has_unmodeled_income_if_unsure","income_sources.may_have_capital_loss_carryover","income_sources.may_have_earlier_foreign_loss_account","income_sources.qcd_split_interest","income_sources.unsure_of_a_situation"],"missing_sentences":{"about_you.prior_year_agi":"Enter the adjusted gross income figure from near the bottom of page one of last year's Form 1040, or choose Not sure if you did not file.","about_you.taxpayer.phone":"Enter ten digits with no spaces or parentheses, for example 2065550100.","deductions_credits.child_dependent_care.qualifying_persons.identity_protection_pin":"Check the six digits in your IRS letter and type them again.","deductions_credits.child_dependent_care.spouse_student_or_disabled_months":"Enter a whole number of months between 0 and 12.","deductions_credits.child_dependent_care.taxpayer_student_or_disabled_months":"Enter a whole number of months between 0 and 12.","deductions_credits.prior_aotc_history.denied_year":"Enter the four-digit tax year named in the IRS letter, for example 2023.","deductions_credits.prior_aotc_history.fraud_year":"Enter the four-digit tax year named in the IRS letter, for example 2023.","deductions_credits.prior_aotc_history.reckless_year":"Enter the four-digit tax year named in the IRS letter, for example 2023.","household.dependents.months_lived_with_taxpayer":"Enter a whole number of months between 0 and 12.","household.prior_child_credit_history.denied_year":"Enter the four-digit tax year named in the IRS letter, for example 2023.","household.prior_child_credit_history.fraud_year":"Enter the four-digit tax year named in the IRS letter, for example 2023.","household.prior_child_credit_history.reckless_year":"Enter the four-digit tax year named in the IRS letter, for example 2023.","income_sources.businesses.depreciable_assets.business_use_percent":"Enter a percentage between 0 and 100, for example 80. It has to be more than 0.","income_sources.businesses.home_office.business_area_sqft":"Enter the floor area as a whole number of square feet, from 1 to 999999.","income_sources.businesses.home_office.total_home_area_sqft":"Enter the floor area as a whole number of square feet, from 1 to 999999.","income_sources.businesses.home_office.total_hours_available":"Enter the hours as a whole number, from 1 to 8784, which is every hour of the longest year.","income_sources.businesses.home_office.total_hours_business_used":"Enter the hours as a whole number, from 0 to 8784, which is every hour of the longest year.","income_sources.capital_transactions.home_sale.business_part_percent":"Enter a percentage between 0 and 100, for example 33.3. It has to be more than 0 and less than 100.","income_sources.prior_year_state_refund.refund_for_tax_year":"Enter the four-digit year your refund was for, for example 2024.","income_sources.rentals.fair_rental_days":"Enter a whole number of days between 0 and 366.","income_sources.rentals.personal_days_on_rented_days":"Enter a whole number of days between 0 and 366.","income_sources.rentals.personal_use_days":"Enter a whole number of days between 0 and 366.","income_sources.self_employment.other_expenses.restaurant_part":"Enter how much of these meals a restaurant provided, from your receipts, or zero if none of it did. 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It is your choice, so nothing is filed on it until you confirm it.","spouse_abroad.uses_bona_fide_residence":"Confirm the answer we filled in from your dates, or choose another. It is your choice, so nothing is filed on it until you confirm it.","spouse_abroad.uses_physical_presence":"Confirm the answer we filled in from your dates, or choose another. It is your choice, so nothing is filed on it until you confirm it.","where_you_lived.feie_prior_claims.last_year_filed":"Enter the four-digit tax year printed at the top of that earlier return, for example 2023.","where_you_lived.feie_prior_claims.revocations.effective_tax_year":"Enter the four-digit tax year named in your statement, for example 2021.","where_you_lived.physical_presence.test_period_end":"Confirm the answer we filled in from your dates, or choose another. It is your choice, so nothing is filed on it until you confirm it.","where_you_lived.physical_presence.test_period_start":"Confirm the answer we filled in from your dates, or choose another. It is your choice, so nothing is filed on it until you confirm it.","where_you_lived.uses_bona_fide_residence":"Confirm the answer we filled in from your dates, or choose another. It is your choice, so nothing is filed on it until you confirm it.","where_you_lived.uses_physical_presence":"Confirm the answer we filled in from your dates, or choose another. It is your choice, so nothing is filed on it until you confirm it."},"not_offered_sentence":"Choose one of the answers 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If you made it in an earlier year and it is still in effect, answer yes.","help_lines":[],"help_when":[],"id":"about_you.filing_status_wizard.treat_spouse_as_resident","includes_united_states":false,"kind":"yesno","label":"Are you both choosing to treat your spouse as a resident all year?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"not_at_all"}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"This choice is open when both of you are citizens or residents on the last day of the year and either of you was not at the start of it, and it covers this year only.","help_lines":["If your spouse was a resident at the start of the year but not at the end, the choice for a nonresident spouse applies instead, and it stays in effect for later years.","Either way the choice lets you file one return together: you both sign a statement attached to a joint return, and your spouse's income goes on the return with yours."],"help_when":[],"id":"about_you.filing_status_wizard.dual_status_choice","includes_united_states":false,"kind":"yesno","label":"Are you both choosing to be treated as United States residents all year?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"part_of_year"}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A joint return usually gives the lower tax. Both of you sign it, and each of you is then responsible for the whole tax on it, which is why some couples file separately.","help_lines":[],"help_when":[],"id":"about_you.filing_status_wizard.file_jointly","includes_united_states":false,"kind":"yesno","label":"Will you and your spouse file one return together?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"whole_year"}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Time away for work, medical care, school or military service still counts as time living in the home.","help_lines":[],"help_when":[],"id":"about_you.filing_status_wizard.lived_apart_last_six_months","includes_united_states":false,"kind":"yesno","label":"Did you live apart from your spouse for all of the last six months?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"whole_year"},{"op":"eq","ref":"about_you.filing_status_wizard.file_jointly","value":false}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Claiming them means claiming them as your dependent.","help_lines":["Answer yes too if you could claim the child except that the other parent claims them under the rules for children of divorced or separated parents.","Time away at school, on vacation or in hospital counts as time at home."],"help_when":[],"id":"about_you.filing_status_wizard.child_at_home_more_than_half","includes_united_states":false,"kind":"yesno","label":"Was your home the main home of your child, stepchild or foster child over half the year, and can you claim them?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"whole_year"},{"op":"eq","ref":"about_you.filing_status_wizard.file_jointly","value":false},{"op":"eq","ref":"about_you.filing_status_wizard.lived_apart_last_six_months","value":true}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A foster child does not count for this. 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Time away at school, on vacation or in hospital counts as time at home.","help_lines":[],"help_when":[[{"op":"gt","ref":"context.qualifying_relative_gross_income_limit","value":0},"Answer yes too if you could claim your child except that their gross income was {context.qualifying_relative_gross_income_limit} or more, or they filed a joint return."]],"id":"about_you.filing_status_wizard.qss_child_lived_all_year","includes_united_states":false,"kind":"yesno","label":"Did a child or stepchild you can claim live in your home all year?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Time away at school, on vacation, in hospital or on military service counts as time at home.","help_lines":["A person who counts as your dependent only because they lived with you all year does not qualify you, and neither does a child you claim only because the other parent released the claim to you.","Your own child who lived with you counts even when you do not claim them."],"help_when":[],"id":"about_you.filing_status_wizard.relative_lived_with_you","includes_united_states":false,"kind":"yesno","label":"Did a dependent child or relative live with you over half the year?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"or","rules":[{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"not_married"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"earlier"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"not_at_all"},{"op":"eq","ref":"about_you.filing_status_wizard.treat_spouse_as_resident","value":false}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"part_of_year"},{"op":"eq","ref":"about_you.filing_status_wizard.dual_status_choice","value":false}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"eq","ref":"about_you.filing_status_wizard.qss_child_lived_all_year","value":false}]}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The Form 1040 instructions send you to Publication 501 for what counts as a cost of keeping up a home. Your own records of what the household spent are the evidence.","help_lines":[],"help_when":[],"id":"about_you.filing_status_wizard.paid_over_half_home_cost","includes_united_states":false,"kind":"yesno","label":"Did you pay over half the cost of keeping up your home this year?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"not_married"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"earlier"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"not_at_all"},{"op":"eq","ref":"about_you.filing_status_wizard.treat_spouse_as_resident","value":false}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"part_of_year"},{"op":"eq","ref":"about_you.filing_status_wizard.dual_status_choice","value":false}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"eq","ref":"about_you.filing_status_wizard.qss_child_lived_all_year","value":false}]}]},{"op":"truthy","ref":"about_you.filing_status_wizard.relative_lived_with_you"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"whole_year"},{"op":"eq","ref":"about_you.filing_status_wizard.file_jointly","value":false},{"op":"eq","ref":"about_you.filing_status_wizard.lived_apart_last_six_months","value":true}]},{"op":"truthy","ref":"about_you.filing_status_wizard.child_at_home_more_than_half"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"truthy","ref":"about_you.filing_status_wizard.qss_child_lived_all_year"}]}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your parent does not have to live with you.","help_lines":["A parent you claim only under a multiple support agreement does not count."],"help_when":[],"id":"about_you.filing_status_wizard.parent_home","includes_united_states":false,"kind":"yesno","label":"Did you pay over half of a dependent parent's main home costs all year?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"not_married"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"earlier"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"not_at_all"},{"op":"eq","ref":"about_you.filing_status_wizard.treat_spouse_as_resident","value":false}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"part_of_year"},{"op":"eq","ref":"about_you.filing_status_wizard.dual_status_choice","value":false}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"eq","ref":"about_you.filing_status_wizard.qss_child_lived_all_year","value":false}]}]},{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.relative_lived_with_you","value":false},{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_wizard.relative_lived_with_you"},{"op":"eq","ref":"about_you.filing_status_wizard.paid_over_half_home_cost","value":false}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"truthy","ref":"about_you.filing_status_wizard.qss_child_lived_all_year"},{"op":"eq","ref":"about_you.filing_status_wizard.paid_over_half_home_cost","value":false}]}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Almost every married couple could. Answer no only if something would have stopped a joint return that year.","help_lines":[],"help_when":[],"id":"about_you.filing_status_wizard.could_have_filed_jointly","includes_united_states":false,"kind":"yesno","label":"Could you have filed jointly with your spouse for the year they died?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"truthy","ref":"about_you.filing_status_wizard.qss_child_lived_all_year"},{"op":"truthy","ref":"about_you.filing_status_wizard.paid_over_half_home_cost"}]}]}},{"binds":"filing_status","clears":["household.has_spouse"],"currency_pickable":false,"derived_from_presence":[],"help":"Your situation on December 31 decides this. If more than one fits, you may choose the one that gives you the lower tax.","help_lines":["Single: you were not married on the last day of the year. If your spouse died during the year and you did not remarry in it, you can file jointly instead.","Married filing jointly or separately: you were married on the last day of the year, and you file one return together or you each file your own. If your spouse died during the year and you did not remarry in it, you can still file jointly.","Head of household: you were unmarried, or the law treats you as unmarried, and you paid more than half the cost of a home for a parent you can claim, or of the home you shared for more than half of the year with a child or relative who qualifies.","Qualifying surviving spouse: your spouse died in one of the two previous years, you have not remarried, and a child or stepchild you can claim lived in your home all year, and you paid over half the cost of keeping up that home.","The law treats you as unmarried for head of household in three cases: you were legally separated under a decree at the end of the year; you lived apart from your spouse for the last six months, file a separate return and paid more than half the cost of the home your child, stepchild or foster child lived in for more than half of the year; or your spouse is neither a United States citizen nor a United States resident and you have not chosen to have them treated as one.","For head of household, a parent you can claim does not have to live with you. Anyone else has to be a child or a relative who lived with you for more than half of the year, and someone who counts as your dependent only because they lived with you all year does not qualify you.","For a qualifying surviving spouse, a foster child does not count, although a foster child can still be a dependent on the return."],"help_when":[],"id":"about_you.filing_status","includes_united_states":false,"kind":"choice","label":"{name}, which filing status will you use?","label_when":[],"off_ramp":{"body":"You are married to someone who was neither a United States citizen nor a United States resident at some time during the year, you have not chosen to have them treated as one, and you have listed someone you support who may qualify you. The Form 1040 instructions treat a filer in that position as unmarried for head of household, which usually gives a lower tax than filing separately.","code":"head_of_household_may_apply","next_step":"Check the head of household tests in the Form 1040 instructions, and change your filing status on this page if you meet them.","severity":"info","title":"You may be able to file as head of household","when":{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"eq","ref":"household.spouse.is_nonresident_alien","value":true},{"op":"eq","ref":"household.spouse.elected_to_be_treated_as_resident","value":false},{"op":"any_row","ref":"household.dependents","rules":[{"op":"or","rules":[{"op":"eq","ref":"household.dependents.relationship","value":"parent"},{"op":"gt","ref":"household.dependents.months_lived_with_taxpayer","value":6}]}]}]}},"options":[{"label":"Single: unmarried at the end of the year, and not widowed this year.","value":"single"},{"label":"Married filing jointly: married at year end or widowed this year; one joint return.","value":"mfj"},{"label":"Married filing separately: married at year end; separate returns.","value":"mfs"},{"help":"The law treats you as unmarried for this status in three cases. You were legally separated under a decree of divorce or separate maintenance at the end of the year. Or you lived apart from your spouse for the last six months of the year, you file a separate return, and you paid more than half the cost of the home your child, stepchild or foster child lived in for more than half of the year. Or your spouse was neither a United States citizen nor a United States resident at some time during the year and you have not chosen to have them treated as one. A parent you can claim does not have to live with you. Anyone else has to be a child or a relative who lived with you for more than half of the year, and someone who counts as your dependent only because they lived with you all year does not qualify you. Time away at school, on vacation, in hospital or on military service still counts as time at home.","label":"Head of household: unmarried or treated as unmarried, and you paid over half the cost of a home for a parent you can claim, or of your home shared over half the year with a qualifying child or relative.","value":"hoh"},{"help":"A foster child does not count for this status, although a foster child can still be a dependent on the return.","label":"Qualifying surviving spouse: widowed in either of the two previous years, not remarried, paying over half the cost of your home, where a child or stepchild you can claim lived all year.","value":"qss"}],"prefills":[{"confirm":true,"exact":false,"note":"We suggest qualifying surviving spouse. From your answers: your spouse died in one of the two years before this one and you have not remarried, your child or stepchild lived in your home all year, you paid more than half the cost of keeping up that home, and you could have filed jointly the year your spouse died. Those are the Form 1040 instructions' tests for this status, which uses the joint rates. Keep it, or choose any other status you qualify for.","value":"qss","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"truthy","ref":"about_you.filing_status_wizard.qss_child_lived_all_year"},{"op":"truthy","ref":"about_you.filing_status_wizard.paid_over_half_home_cost"},{"op":"truthy","ref":"about_you.filing_status_wizard.could_have_filed_jointly"}]}]}},{"confirm":true,"exact":false,"note":"We suggest married filing jointly. From your answers: you were married on the last day of the year and you want to file one return together, which the Form 1040 instructions allow even if you did not live together. Keep it, or choose any other status you qualify for.","value":"mfj","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"whole_year"},{"op":"truthy","ref":"about_you.filing_status_wizard.file_jointly"}]}]}},{"confirm":true,"exact":false,"note":"We suggest married filing jointly. From your answers: you and your spouse choose to have your spouse treated as a United States resident for the whole year, and that choice is made on a joint return with a statement you both sign. Keep it, or choose any other status you qualify for.","value":"mfj","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"not_at_all"},{"op":"truthy","ref":"about_you.filing_status_wizard.treat_spouse_as_resident"}]}]}},{"confirm":true,"exact":false,"note":"We suggest married filing jointly. From your answers: your spouse was a United States citizen or resident for only part of the year, and the two of you choose to be treated as United States residents for the whole year. That choice is made on a joint return with a statement you both sign. Keep it, or choose any other status you qualify for.","value":"mfj","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"part_of_year"},{"op":"truthy","ref":"about_you.filing_status_wizard.dual_status_choice"}]}]}},{"confirm":true,"exact":false,"note":"We suggest married filing jointly. From your answers: your spouse died during the year and you have not remarried, and the Form 1040 instructions let you file a joint return for that year. Keep it, or choose any other status you qualify for.","value":"mfj","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"during_the_year"}]}]}},{"confirm":true,"exact":false,"note":"We suggest head of household. From your answers: you are unmarried, or the law treats you as unmarried for this status, a child or relative who qualifies you lived with you for more than half of the year, and you paid more than half the cost of keeping up that home. That is Test 2 for head of household in the Form 1040 instructions. Keep it, or choose any other status you qualify for.","value":"hoh","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"not_married"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"earlier"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"not_at_all"},{"op":"eq","ref":"about_you.filing_status_wizard.treat_spouse_as_resident","value":false}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"part_of_year"},{"op":"eq","ref":"about_you.filing_status_wizard.dual_status_choice","value":false}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"eq","ref":"about_you.filing_status_wizard.qss_child_lived_all_year","value":false}]}]},{"op":"truthy","ref":"about_you.filing_status_wizard.relative_lived_with_you"},{"op":"truthy","ref":"about_you.filing_status_wizard.paid_over_half_home_cost"}]}]}},{"confirm":true,"exact":false,"note":"We suggest head of household. From your answers: you are unmarried, or the law treats you as unmarried for this status, and you paid more than half the cost of keeping up the main home of a parent you can claim as a dependent. That is Test 1 for head of household in the Form 1040 instructions, and your parent did not have to live with you. Keep it, or choose any other status you qualify for.","value":"hoh","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"not_married"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"earlier"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"not_at_all"},{"op":"eq","ref":"about_you.filing_status_wizard.treat_spouse_as_resident","value":false}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"part_of_year"},{"op":"eq","ref":"about_you.filing_status_wizard.dual_status_choice","value":false}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"eq","ref":"about_you.filing_status_wizard.qss_child_lived_all_year","value":false}]}]},{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.relative_lived_with_you","value":false},{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_wizard.relative_lived_with_you"},{"op":"eq","ref":"about_you.filing_status_wizard.paid_over_half_home_cost","value":false}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"truthy","ref":"about_you.filing_status_wizard.qss_child_lived_all_year"},{"op":"eq","ref":"about_you.filing_status_wizard.paid_over_half_home_cost","value":false}]}]},{"op":"truthy","ref":"about_you.filing_status_wizard.parent_home"}]}]}},{"confirm":true,"exact":false,"note":"We suggest head of household. From your answers: you lived apart from your spouse for the last six months of the year, you file a separate return, you paid more than half the cost of keeping up your home, and it was the main home of your child for more than half of the year. The Form 1040 instructions treat you as unmarried for head of household in that case. Keep it, or choose any other status you qualify for.","value":"hoh","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"whole_year"},{"op":"eq","ref":"about_you.filing_status_wizard.file_jointly","value":false},{"op":"eq","ref":"about_you.filing_status_wizard.lived_apart_last_six_months","value":true}]},{"op":"truthy","ref":"about_you.filing_status_wizard.child_at_home_more_than_half"},{"op":"truthy","ref":"about_you.filing_status_wizard.paid_over_half_home_cost"}]}]}},{"confirm":true,"exact":false,"note":"We suggest head of household. From your answers: you are unmarried, your child lived with you all year, and you paid more than half the cost of keeping up your home. That is Test 2 for head of household in the Form 1040 instructions. Qualifying surviving spouse also needs that you could have filed jointly the year your spouse died, which you said you could not. Keep it, or choose any other status you qualify for.","value":"hoh","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"truthy","ref":"about_you.filing_status_wizard.qss_child_lived_all_year"},{"op":"truthy","ref":"about_you.filing_status_wizard.paid_over_half_home_cost"},{"op":"eq","ref":"about_you.filing_status_wizard.could_have_filed_jointly","value":false}]}]}},{"confirm":true,"exact":false,"note":"We suggest single. From your answers: you were not married on the last day of the year, and none of the head of household tests is met. Keep it, or choose any other status you qualify for.","value":"single","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"not_married"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"earlier"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"not_married"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"earlier"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"not_at_all"},{"op":"eq","ref":"about_you.filing_status_wizard.treat_spouse_as_resident","value":false}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"part_of_year"},{"op":"eq","ref":"about_you.filing_status_wizard.dual_status_choice","value":false}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"eq","ref":"about_you.filing_status_wizard.qss_child_lived_all_year","value":false}]}]},{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.relative_lived_with_you","value":false},{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_wizard.relative_lived_with_you"},{"op":"eq","ref":"about_you.filing_status_wizard.paid_over_half_home_cost","value":false}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"truthy","ref":"about_you.filing_status_wizard.qss_child_lived_all_year"},{"op":"eq","ref":"about_you.filing_status_wizard.paid_over_half_home_cost","value":false}]}]},{"op":"eq","ref":"about_you.filing_status_wizard.parent_home","value":false}]}]}},{"confirm":true,"exact":false,"note":"We suggest married filing separately. From your answers: you were married on the last day of the year, you want to file your own return, and you did not live apart from your spouse for the last six months of the year, so head of household is not open to you. Keep it, or choose any other status you qualify for.","value":"mfs","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"whole_year"},{"op":"eq","ref":"about_you.filing_status_wizard.file_jointly","value":false},{"op":"eq","ref":"about_you.filing_status_wizard.lived_apart_last_six_months","value":false}]}]}},{"confirm":true,"exact":false,"note":"We suggest married filing separately. From your answers: you were married on the last day of the year and you want to file your own return. Living apart opens head of household only when you also paid more than half the cost of a home that was your child's main home for more than half of the year, which your answers do not show. Keep it, or choose any other status you qualify for.","value":"mfs","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"whole_year"},{"op":"eq","ref":"about_you.filing_status_wizard.file_jointly","value":false},{"op":"eq","ref":"about_you.filing_status_wizard.lived_apart_last_six_months","value":true}]},{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.child_at_home_more_than_half","value":false},{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_wizard.child_at_home_more_than_half"},{"op":"eq","ref":"about_you.filing_status_wizard.paid_over_half_home_cost","value":false}]}]}]}]}},{"confirm":true,"exact":false,"note":"We suggest married filing separately. From your answers: you were married on the last day of the year, you are not choosing to have your spouse treated as a United States resident, and none of the head of household tests is met. If you change your mind about that choice, a joint return becomes open to you. Keep it, or choose any other status you qualify for.","value":"mfs","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"not_at_all"},{"op":"eq","ref":"about_you.filing_status_wizard.treat_spouse_as_resident","value":false}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"part_of_year"},{"op":"eq","ref":"about_you.filing_status_wizard.dual_status_choice","value":false}]}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"not_married"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"earlier"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"not_at_all"},{"op":"eq","ref":"about_you.filing_status_wizard.treat_spouse_as_resident","value":false}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"part_of_year"},{"op":"eq","ref":"about_you.filing_status_wizard.dual_status_choice","value":false}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"eq","ref":"about_you.filing_status_wizard.qss_child_lived_all_year","value":false}]}]},{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.relative_lived_with_you","value":false},{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_wizard.relative_lived_with_you"},{"op":"eq","ref":"about_you.filing_status_wizard.paid_over_half_home_cost","value":false}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]},{"op":"truthy","ref":"about_you.filing_status_wizard.qss_child_lived_all_year"},{"op":"eq","ref":"about_you.filing_status_wizard.paid_over_half_home_cost","value":false}]}]},{"op":"eq","ref":"about_you.filing_status_wizard.parent_home","value":false}]}]}}],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"head_of_household_basis","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Head of household is open to someone unmarried, and to a married person the Form 1040 instructions treat as unmarried for this status. Which one applies changes your tax.","help_lines":[],"help_when":[],"id":"about_you.head_of_household_basis","includes_united_states":false,"kind":"choice","label":"On the last day of the year, which of these was true for you?","label_when":[],"off_ramp":{"body":"A married person who lived apart from their spouse can file as head of household only for their own child, stepchild or foster child who lived with them for more than half the year. A parent, a brother or sister, a grandchild or another relative does not count here, and nobody you have listed is your child, stepchild or foster child.","code":"hoh_lived_apart_needs_a_child","next_step":"Check the people you listed, or choose married filing jointly or separately.","severity":"block","title":"Living apart needs your child at home","when":{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"lived_apart"},{"op":"or","rules":[{"op":"any_row","ref":"household.dependents","rules":[{"op":"answered","ref":"household.dependents.relationship"}]},{"op":"and","rules":[{"op":"truthy","ref":"household.has_qualifying_person_not_dependent"},{"op":"answered","ref":"household.qualifying_person_not_dependent.relationship"}]}]},{"op":"not","rules":[{"op":"any_row","ref":"household.dependents","rules":[{"op":"in","ref":"household.dependents.relationship","values":["son","daughter","stepchild","foster_child"]}]}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"truthy","ref":"household.has_qualifying_person_not_dependent"},{"op":"in","ref":"household.qualifying_person_not_dependent.relationship","values":["son","daughter","stepchild","foster_child"]}]}]}]}},"options":[{"label":"I was not married: never married, divorced, legally separated under a court decree, or widowed before the year began.","value":"unmarried"},{"label":"I was married, my spouse did not live in my home at any time in the last six months of the year, and my child, stepchild or foster child lived with me for more than half the year.","value":"lived_apart"},{"label":"I was married to someone who was not a United States citizen or resident at some time in the year, and we did not choose to treat them as a resident.","value":"nonresident_alien_spouse"}],"prefills":[{"confirm":false,"exact":true,"note":"Filled in from your answers on this page about your marriage. Change it if that was not right.","value":"unmarried","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"or","rules":[{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"not_married"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"earlier"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"widowed"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_died","value":"one_or_two_years_before"}]}]}]}},{"confirm":false,"exact":true,"note":"Filled in from your answer on this page that you lived apart from your spouse for the last six months of the year. Change it if that was not right.","value":"lived_apart","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"whole_year"},{"op":"eq","ref":"about_you.filing_status_wizard.file_jointly","value":false},{"op":"eq","ref":"about_you.filing_status_wizard.lived_apart_last_six_months","value":true}]}]}},{"confirm":false,"exact":true,"note":"Filled in from your answers on this page about your spouse. Change it if that was not right.","value":"nonresident_alien_spouse","when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_status_help"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.marital_status","value":"married"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"not_at_all"},{"op":"eq","ref":"about_you.filing_status_wizard.treat_spouse_as_resident","value":false}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status_wizard.spouse_us_status","value":"part_of_year"},{"op":"eq","ref":"about_you.filing_status_wizard.dual_status_choice","value":false}]}]}]}]}}],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"about_you.filing_status","value":"hoh"}},{"binds":"taxpayer.first_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Copy it letter for letter from your Social Security card, or the letter that issued your number. A different spelling can make the IRS reject the return.","help_lines":[],"help_when":[[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"Give their details here, not yours: this return is for someone who died."]],"id":"about_you.taxpayer.first_name","includes_united_states":false,"kind":"text","label":"What is your first name?","label_when":[],"options":[],"placeholder":"Morgan","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"person_name":{"message":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","message_algorithm":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all."}},"validators":["person_name"]},{"binds":"taxpayer.middle_initial","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"One letter from the name on the card. Leave it blank if there is no middle name.","help_lines":[],"help_when":[[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"Give their details here, not yours: this return is for someone who died."]],"id":"about_you.taxpayer.middle_initial","includes_united_states":false,"kind":"text","label":"What is your middle initial?","label_when":[],"options":[],"placeholder":"J","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"person_name":{"message":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","message_algorithm":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all."}},"validators":["person_name"]},{"binds":"taxpayer.last_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Copy it letter for letter from your Social Security card, or the letter that issued your number. A different spelling can make the IRS reject the return.","help_lines":[],"help_when":[[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"Give their details here, not yours: this return is for someone who died."]],"id":"about_you.taxpayer.last_name","includes_united_states":false,"kind":"text","label":"What is your last name?","label_when":[],"options":[],"placeholder":"Simple","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"person_name":{"message":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","message_algorithm":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all."}},"validators":["person_name"]},{"binds":"taxpayer.occupation","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A few words, like Software Engineer.","help_lines":[],"help_when":[[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"Give their details here, not yours: this return is for someone who died."]],"id":"about_you.taxpayer.occupation","includes_united_states":false,"kind":"text","label":"What do you do for work?","label_when":[],"options":[],"placeholder":"Software engineer","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"occupation":{"message":"Write the job in ordinary letters and numbers. A letter with an accent cannot be filed.","message_too_long":"Write the job in 35 characters or fewer, which is all the IRS form has room for."}},"validators":["occupation"]},{"binds":"taxpayer.ssn_or_itin","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Find it on your Social Security card. If the IRS gave you a taxpayer number (ITIN) instead, enter that. The IRS uses it to match this return to you.","help_lines":["For someone who died with no number and who could not get a Social Security number, leave it blank: we then ask about applying for an ITIN for them on Form W-7, sent with the return on paper."],"help_when":[[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"Give their details here, not yours: this return is for someone who died."]],"id":"about_you.taxpayer.ssn_or_itin","includes_united_states":false,"kind":"ssn","label":"What is your Social Security number?","label_when":[],"options":[],"placeholder":"400-12-3456","prefills":[],"required":false,"required_validator":"expatreturn_us.domain.identity.Person._check_number_or_application","required_when":{"op":"not","rules":[{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},{"op":"truthy","ref":"household.taxpayer_applies_for_itin"}]}]},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"issued_taxpayer_id":{"message":"Check the nine digits on your card and type them again, with or without hyphens.","message_algorithm":"Check the nine digits on the card or the IRS letter and type them again. The IRS does not issue a number beginning 000, 666 or 900 to 999 as a Social Security number, nor one ending 0000, and the number printed as an example on tax forms is not a real one."},"nine_digit_tin":{"message":"Check the nine digits on your card and type them again, with or without hyphens."}},"validators":["nine_digit_tin","issued_taxpayer_id"]},{"binds":"taxpayer.date_of_birth","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your passport or birth certificate.","help_lines":[],"help_when":[[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"Give their details here, not yours: this return is for someone who died."]],"id":"about_you.taxpayer.date_of_birth","includes_united_states":false,"kind":"date","label":"{name}, when were you born?","label_when":[],"options":[],"placeholder":"1992-03-15","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"taxpayer.itin_on_recent_return","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The three tax years before this one count. A number from the IRS that was on no federal return for three years in a row has expired and has to be renewed with this return.","help_lines":["Your copies of those returns show it."],"help_when":[],"id":"about_you.taxpayer.itin_on_recent_return","includes_united_states":false,"kind":"choice","label":"Was your number on a federal tax return in the past three years?","label_when":[],"options":[{"label":"Yes","value":"yes"},{"label":"No","value":"no"},{"label":"Not sure","value":"not_sure"}],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"derived","ref":"about_you.taxpayer.number_is_itin"}},{"binds":"taxpayer.itin_issued_before_2013","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A number from the IRS issued before 2013 and never renewed has expired and has to be renewed with this return.","help_lines":["The IRS letter that gave the number shows the date."],"help_when":[],"id":"about_you.taxpayer.itin_issued_before_2013","includes_united_states":false,"kind":"choice","label":"Was your number issued before 2013 and never renewed?","label_when":[],"options":[{"label":"Yes","value":"yes"},{"label":"No","value":"no"},{"label":"Not sure","value":"not_sure"}],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"derived","ref":"about_you.taxpayer.number_is_itin"},{"op":"eq","ref":"about_you.taxpayer.itin_on_recent_return","value":"yes"}]}},{"binds":"taxpayer.trump_account_excess_contributions","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A Trump account is a kind of individual retirement account opened for someone under 18. When more goes into it in a year than the yearly limit allows, you can owe an extra tax on Form 5329 on the excess, and the earnings on an excess paid back out are taxed. We do not prepare that part of the form, so a yes means this return cannot be filed from here. Answer yes even if the excess was later paid back. Choose Not sure if you cannot tell: the return cannot be filed from here until you answer yes or no.","help_lines":["A qualified rollover (a direct transfer of the whole balance from the child's earlier Trump account to a new one), a qualified general contribution and a pilot program contribution do not count toward the limit.","Earnings on an excess paid back out are shown in box 7d of the Form 1099-R for the account."],"help_when":[],"id":"about_you.taxpayer.trump_account_excess_contributions","includes_united_states":false,"kind":"yesno","label":"Did your Trump account get over the yearly limit, or earnings on that excess?","label_when":[],"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.filing_refusals.trump_account_refusals","required_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"age_lt","ref":"about_you.taxpayer.date_of_birth","value":18}]},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"age_lt","ref":"about_you.taxpayer.date_of_birth","value":18}]}},{"binds":"taxpayer.date_of_death","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date on the death certificate you hold.","help_lines":[],"help_when":[],"id":"about_you.taxpayer.date_of_death","includes_united_states":false,"kind":"date","label":"On what date did the person you are filing for die?","label_when":[],"options":[],"placeholder":"2025-09-11","prefills":[],"required":false,"required_validator":"expatreturn_us.interview.authoring.presence_gates","required_when":{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"about_you.filing_for_someone_who_died"}},{"binds":"taxpayer.claimable_as_dependent_of_another","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Usually a parent who supports an adult child. If you paid more than half of your own living costs, no one can claim you. Your answer sets a box on page one and the size of your flat deduction.","help_lines":[],"help_when":[[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"Give their details here, not yours: this return is for someone who died."]],"id":"about_you.taxpayer.claimable_as_dependent_of_another","includes_united_states":false,"kind":"yesno","label":"{name}, can someone else claim you as a dependent on their return?","label_when":[],"off_ramp":{"body":"When another person claims you as a dependent, the deduction and credit rules on this return change in ways we do not compute here.","code":"claimed_as_dependent","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We cannot file a return for someone another person can claim","when":{"op":"eq","ref":"about_you.taxpayer.claimable_as_dependent_of_another","value":true}},"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.filing_refusals.line_12a_refusals","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":true,"validators":[]},{"binds":"taxpayer.us_citizen_or_national","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your passport, birth certificate or naturalization certificate is the record. Choose Not sure if you cannot check any of them.","help_lines":[],"help_when":[[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"Give their details here, not yours: this return is for someone who died."]],"id":"about_you.taxpayer.us_citizen_or_national","includes_united_states":false,"kind":"yesno","label":"Are you a United States citizen or national?","label_when":[],"options":[],"prefill":{"confirm":false,"exact":true,"note":"Filled in from your answer on the first page, where you said you are a United States citizen. Change it here if that was not right.","value":true,"when":{"op":"eq","ref":"fit.citizenship_or_residency","value":"us_citizen"}},"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[]},{"binds":"taxpayer.is_blind","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes only if you were legally blind on December 31.","help_lines":["Keep it with your records; we do not need it.","If you were not totally blind, the Form 1040 instructions want a statement from your eye doctor.","The statement has to say that you cannot see better than 20/200 in your better eye with glasses or contact lenses, or that your field of vision is 20 degrees or less."],"help_when":[[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"Give their details here, not yours: this return is for someone who died."]],"id":"about_you.taxpayer.is_blind","includes_united_states":false,"kind":"yesno","label":"Were you legally blind on the last day of the year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"taxpayer.qualified_alien","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From 2026 the return asks this alongside citizenship, and only of a filer claiming a refund of more tax than they paid. The categories come from the federal benefit rules rather than the tax rules, so the letter that granted your status, or your immigration lawyer, is the record. Choose Not sure if you cannot check it.","help_lines":[],"help_when":[],"id":"about_you.taxpayer.qualified_alien","includes_united_states":false,"kind":"yesno","label":"Are you a qualified alien (a lawfully present non-citizen in one of the categories federal benefit programs recognize)?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"about_you.taxpayer.us_citizen_or_national","value":false},{"op":"gt","ref":"context.tax_year","value":2025}]}},{"binds":"taxpayer.phone","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Enter its ten digits. If you only have a number from another country, leave this blank, because it cannot be entered here.","help_lines":["The IRS only needs it to take a payment from your bank."],"help_when":[[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"Give their details here, not yours: this return is for someone who died."]],"id":"about_you.taxpayer.phone","includes_united_states":false,"kind":"text","label":"What is your United States phone number, if you have one?","label_when":[],"options":[],"placeholder":"2065550100","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"phone_ten_digits":{"message":"Enter ten digits with no spaces or parentheses, for example 2065550100."}},"validators":["phone_ten_digits"]},{"address_variant":"full","binds":"taxpayer.mailing_address","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Use the address on your most recent bill or bank statement. A foreign address is fine.","help_lines":[],"help_when":[[{"op":"or","rules":[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},{"op":"truthy","ref":"household.spouse_died_during_year"}]},"Give the address the IRS should write to about this return, which is usually yours rather than theirs."]],"id":"about_you.taxpayer.mailing_address","includes_united_states":false,"kind":"address","label":"Where should the IRS send your mail about this return?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"city_name":{"message":"Use only letters and spaces for the town or city. A letter with an accent cannot be filed, so write Koln rather than Köln.","message_too_long":"Write the town or city in 22 characters or fewer, which is all the IRS form has room for."},"street_address":{"message":"Use only letters, numbers, hyphens, slashes and spaces here: the IRS does not accept periods or commas in an address, so write St instead of St. and leave out the comma before an apartment number.","message_too_long":"Write the address line in 35 characters or fewer. If it will not fit, put the rest on the second line."}},"validators":["street_address","city_name"]},{"binds":"lived_in_country","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"You said you lived outside the United States this year and gave a United States address for your mail. Pick the country you were living in on December 31.","help_lines":["Pick the United States if you had moved back by then."],"help_when":[[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},"On a joint return, pick the country you both lived in."]],"id":"about_you.lived_in_country","includes_united_states":false,"kind":"country","label":"Which country did you live in at the end of {context.return_year}?","label_when":[],"options":[],"options_ref":"country_codes","placeholder":"DE","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"iso_country_code":{"message":"Choose the country from the list, or type its two-letter code, for example DE."}},"validators":["iso_country_code"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"fit.lived_abroad"},{"op":"derived","ref":"about_you.mailing_address_in_united_states"},{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"or","rules":[{"op":"eq","ref":"fit.earned_money_abroad","value":false},{"op":"eq","ref":"where_you_lived.you_earned_abroad","value":false}]}]}},{"binds":"territory_bona_fide_resident","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The territories are Puerto Rico, Guam, the Northern Mariana Islands, American Samoa and the United States Virgin Islands. Answer yes if one of them was your settled home at any time during the year, even if you moved there or left during it.","help_lines":["Income there is taxed under that territory's own rules, or reported on a return filed with it, and we prepare neither, so a yes means the return cannot be filed from here.","Choose Not sure if you cannot tell."],"help_when":[[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},"On a joint return, answer for your spouse too."]],"id":"about_you.territory_bona_fide_resident","includes_united_states":false,"kind":"yesno","label":"Were you a bona fide resident (someone whose settled home is there) of a United States territory this year?","label_when":[],"off_ramp":{"body":"A bona fide resident of Puerto Rico, Guam, the Northern Mariana Islands, American Samoa or the United States Virgin Islands is taxed under rules we do not prepare.","code":"territory_resident_not_supported","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare returns for residents of a United States territory","when":{"op":"truthy","ref":"about_you.territory_bona_fide_resident"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"or","rules":[{"op":"derived","ref":"about_you.mailing_address_in_us_territory"},{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["PR","GU","MP","AS","VI"]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["PR","GU","MP","AS","VI"]}]},{"op":"any_row","ref":"where_you_lived.residency.stints","rules":[{"op":"derived","ref":"where_you_lived.stint_in_puerto_rico"}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"any_row","ref":"spouse_abroad.spouse_residency.stints","rules":[{"op":"derived","ref":"spouse_abroad.stint_in_puerto_rico"}]}]}]}},{"binds":"taxpayer.mailing_address.in_care_of_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The IRS requires a name on this line for a return that carries a date of death, and it makes any refund payable to the name written here, so write your own name as the person handling this return, and nobody else's.","help_lines":["Write the name on its own, with no address and no wording in front of it.","Leave out a title that carries a period.","Write Mrs E Soto rather than Mrs. E. Soto."],"help_when":[],"id":"about_you.taxpayer.mailing_address.in_care_of_name","includes_united_states":false,"kind":"text","label":"What is your own name, for the IRS to address its mail to?","label_when":[],"options":[],"placeholder":"Morgan Simple","prefills":[],"required":false,"required_validator":"expatreturn_us.mef.assembly.completeness_blocking_notes","required_when":{"op":"or","rules":[{"op":"answered","ref":"about_you.taxpayer.date_of_death"},{"op":"answered","ref":"household.spouse.date_of_death"}]},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"in_care_of_name":{"message":"Use only letters, numbers and spaces for the name your mail should be addressed to. The IRS does not accept a period or a comma here, so write Mrs E Soto rather than Mrs. E. Soto.","message_too_long":"Write the name in 33 characters or fewer, which is all the IRS leaves on that line once it adds its own mark."}},"validators":["in_care_of_name"],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},{"op":"truthy","ref":"household.spouse_died_during_year"}]}},{"binds":"citizenship_country","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The country that issued your passport. The exclusion form (Form 2555) asks for it.","help_lines":["It is line 7 of Form 2555, and an exclusion claimed without it can be refused."],"help_when":[],"id":"about_you.citizenship_country","includes_united_states":false,"kind":"choice","label":"Which country are you a citizen or national of?","label_when":[],"options":[],"options_ref":"country_names","prefill":{"confirm":false,"exact":true,"note":"Filled in from your answer on the first page, where you said you are a United States citizen. Change it here if that was not right.","value":"United States","when":{"op":"eq","ref":"fit.citizenship_or_residency","value":"us_citizen"}},"prefills":[],"required":false,"required_validator":"expatreturn_us.domain.tax_return.TaxReturn._check_a_form_2555_claim_names_a_citizenship","required_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"fit.lived_abroad"},{"op":"truthy","ref":"fit.earned_money_abroad"}]}},{"binds":"filed_a_prior_year_return","clears":["about_you.prior_year_agi"],"currency_pickable":false,"derived_from_presence":[],"help":"Answer no if last year was your first year of having to file, or if you did not have to file. Choose Not sure if you cannot remember.","help_lines":[],"help_when":[[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},"Give their details here, not yours: this return is for someone who died."]],"id":"about_you.filed_last_year","includes_united_states":false,"kind":"yesno","label":"Did you file a United States return for last year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[]},{"binds":"prior_year_agi","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The adjusted gross income line near the bottom of page one of last year's Form 1040. It is line 11 on the 2024 form and line 11a on the 2025 form.","help_lines":["The IRS uses it to check the return really came from you.","If you no longer have the return, you can get the figure from your IRS online account at IRS.gov/Account.","Cannot find it? Choose Not sure only if you will sign with last year's five-digit signature PIN, or an identity protection PIN from the IRS: the return cannot be signed without one of the three."],"help_when":[],"id":"about_you.prior_year_agi","includes_united_states":false,"kind":"money","label":"{name}, what was your adjusted gross income (income after adjustments) on last year's return?","label_when":[],"options":[],"placeholder":"48000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"ne","ref":"about_you.filed_last_year","value":false}},{"binds":"digital_assets_received_or_disposed","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A digital asset is, for example, crypto. Every return answers this, so answer no if you hold none, or only bought them with money, held them, or moved them between your own wallets. Your exchange statements list every sale.","help_lines":["Answer yes if you sold, exchanged or gave away any digital asset, or if you received one as pay, a reward, or for staking or mining.","Digital assets you received as income go on the other income list, as digital assets, and the ones you sold go on your sales."],"help_when":[],"id":"about_you.digital_assets_received_or_disposed","includes_united_states":false,"kind":"yesno","label":"Did you receive, sell, exchange or otherwise dispose of any digital asset this year?","label_when":[],"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.mef.mappers.f1040._emit_digital_assets","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":true,"validators":[]},{"binds":"foreign_trust_activity","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A loan of cash or shares from the trust counts as money received. Your trustee's statement is the record.","help_lines":["Answer yes if you set up a trust outside the United States, or put money or property in one, and it existed at any time this year, even if nothing happened in it this year.","A gift or inheritance from a foreign person or company is not a trust: the income page asks about it, and works out whether it needs Form 3520.","Choose Not sure if you cannot check. A return that needs Schedule B cannot be filed with this unanswered."],"help_when":[],"id":"about_you.foreign_trust_activity","includes_united_states":false,"kind":"yesno","label":"Did you get money from, or set up, a foreign trust that existed this year?","label_when":[],"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.forms.package._blocking_issues","required_when":{"op":"or","rules":[{"op":"truthy","ref":"foreign_accounts.has_foreign_accounts"},{"op":"truthy","ref":"foreign_accounts.has_anything_abroad"},{"op":"truthy","ref":"income_sources.has_investment_income"}]},"suggests_currencies":false,"unanswered_allowed":true,"validators":[]},{"binds":"foreign_trust_payments_or_income","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A loan of cash or marketable securities from the trust counts as a payment. Income the trust earns is taxed to you if you set it up and you or your family can benefit from it. Your trustee's statement is the record.","help_lines":["Answer no only if the trust paid you nothing, lent you nothing and left you no income to report.","Answering Not sure means we cannot file this return: we do not work out a foreign trust's payments or income. After a yes we ask whether the trust is only a pension plan."],"help_when":[],"id":"about_you.foreign_trust_payments_or_income","includes_united_states":false,"kind":"yesno","label":"Did the trust pay or lend you money, or leave income taxed to you?","label_when":[],"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.sch_b.compute_schedule_b","required_when":{"op":"truthy","ref":"about_you.foreign_trust_activity"},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"truthy","ref":"about_you.foreign_trust_activity"}},{"binds":"foreign_trust_only_freed_pension_plans","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes if every foreign trust here is a retirement plan paying you a pension you list on the income page, it lent you nothing, and none of its other income is taxed to you.","help_lines":["We then check each such plan on the income page against the rules that free it from Form 3520. A yes files only where the plan behind every pension from abroad on that page is confirmed as freed from Form 3520.","Choose Not sure if you cannot tell. A return with a trust that is anything else, or Not sure, cannot be filed from here."],"help_when":[],"id":"about_you.foreign_trust_only_freed_pension_plans","includes_united_states":false,"kind":"yesno","label":"Is the trust only the plan that pays one of your pensions from abroad?","label_when":[],"off_ramp":{"body":"Money a foreign trust paid or lent you, and income taxed to you as the person who set the trust up, goes on your return and on Form 3520, which we do not work out.","code":"foreign_trust_dealings","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not work out a foreign trust's payments or income","when":{"op":"eq","ref":"about_you.foreign_trust_only_freed_pension_plans","value":false}},"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.sch_b.compute_schedule_b","required_when":{"op":"truthy","ref":"about_you.foreign_trust_payments_or_income"},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"truthy","ref":"about_you.foreign_trust_payments_or_income"}},{"binds":"affected_by_declared_disaster","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Form 4868 and Form 2350, the forms that ask for more time to file, have a box for this.","help_lines":["The IRS bases disaster filing or payment relief on a confirmed residence or business location inside an area that a state or the federal government designated as a disaster area.","If it is found later that you were not in such an area, the extension or relief may be adjusted.","That may result in additional penalties or interest."],"help_when":[],"id":"about_you.affected_by_declared_disaster","includes_united_states":false,"kind":"yesno","label":"Were you affected by a state or federally declared disaster?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"context.tax_year","value":2026}}],"review":true,"title":"About you"},{"blurb":"Have the Social Security card and birth date of your spouse and each person you support nearby. These answers decide which credits you can claim.","id":"household","nodes":[{"clears":[],"currency_pickable":false,"derived_from_presence":["taxpayer.itin_application"],"help":"Someone who died with no Social Security number, and who could not get one, can be given an ITIN on Form W-7 sent with their return. We prepare the form from your answers.","help_lines":["A return with that application is filed on paper, with the application attached to its front, and mailed to the IRS ITIN office in Austin, Texas.","Say no if they had a number, and enter it as their taxpayer number."],"help_when":[],"id":"household.taxpayer_applies_for_itin","includes_united_states":false,"kind":"yesno","label":"Are you applying for an ITIN (an IRS number for people who cannot get a Social Security number) for the person who died?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},{"op":"not","rules":[{"op":"answered","ref":"about_you.taxpayer.ssn_or_itin"}]}]}},{"binds":"taxpayer.itin_application.ssn_eligibility","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Only someone who cannot get a Social Security number can have an ITIN. A United States citizen can get one, and so can someone the United States admitted for permanent residence or to work there.","help_lines":["If the Social Security Administration has refused you a number, the letter saying so is sent with the application."],"help_when":[],"id":"household.taxpayer.itin_application.ssn_eligibility","includes_united_states":false,"kind":"choice","label":"Can you get a Social Security number?","label_when":[],"off_ramp":{"body":"The IRS does not give an ITIN to anyone who can get a Social Security number, or who has applied for one and is waiting. The return needs that number instead.","code":"itin_applicant_can_get_an_ssn","next_step":"Enter the Social Security number as their taxpayer number once it is issued. 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Your answers stay saved.","severity":"block","title":"We cannot file a return whose spouse another person can claim","when":{"op":"eq","ref":"household.spouse.claimable_as_dependent_of_another","value":true}},"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.filing_refusals.line_12a_refusals","required_when":{"op":"eq","ref":"about_you.filing_status","value":"mfj"},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"household.has_spouse"},{"op":"in","ref":"about_you.filing_status","values":["mfj","mfs"]}]}},{"binds":"spouse_itemizes_on_separate_return","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Ask your spouse, or look at their return. If they list deductions one by one, you cannot take the flat amount on yours, so this changes what you can claim. Choose Not sure if you cannot find out.","help_lines":[],"help_when":[],"id":"household.spouse_itemizes_on_separate_return","includes_united_states":false,"kind":"yesno","label":"Is your spouse listing their deductions one by one on their own return?","label_when":[],"off_ramp":{"body":"If your spouse lists deductions one by one, your flat deduction is zero, so we cannot prepare your return until you know.","code":"mfs_spouse_itemizing_unknown","next_step":"Ask your spouse, then come back and answer yes or no.","severity":"review","title":"We need to know how your spouse is filing","when":{"op":"and","rules":[{"op":"answered","ref":"household.spouse_itemizes_on_separate_return"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return"}]}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"eq","ref":"about_you.filing_status","value":"mfs"}},{"binds":"surviving_spouse_filing","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes if nobody has been appointed by a court to handle the estate. Choose Not sure if a court case is still going on.","help_lines":[],"help_when":[],"id":"household.surviving_spouse_filing","includes_united_states":false,"kind":"yesno","label":"Will you sign this joint return yourself, rather than a representative a court appointed?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"or","rules":[{"op":"truthy","ref":"about_you.taxpayer.date_of_death"},{"op":"truthy","ref":"household.spouse.date_of_death"}]}]}},{"binds":"community_property_domicile","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"They apply when your permanent home, or your spouse's, was in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington or Wisconsin during the year.","help_lines":["Some other countries' marriage laws make what either of you earns belong to you both. Answer yes if that applies to your marriage.","On separate returns, and on a head of household return for a married person, that income is usually divided between you on Form 8958, which we do not prepare. We do prepare two cases: a spouse who is neither a United States citizen nor a resident, and a separate return when you lived apart all year and passed none of your pay or business income to each other. In those two cases your own pay, business profit, IRA payments (a Roth IRA included) and United States Social Security stay yours, and you report half of the other income from what you own together.","Choose Not sure if you cannot tell."],"help_when":[],"id":"household.community_property_domicile","includes_united_states":false,"kind":"yesno","label":"Did community property rules (shared ownership of a married couple's income) apply to you?","label_when":[],"off_ramp":{"body":"Under community property rules some of your spouse's income may belong on your return and some of yours on theirs, and that needs a form we do not prepare (Form 8958).","code":"community_property_not_prepared","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not divide community income between separate returns","when":{"op":"and","rules":[{"op":"truthy","ref":"household.community_property_domicile"},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"truthy","ref":"household.spouse.is_nonresident_alien"},{"op":"not","rules":[{"op":"truthy","ref":"household.spouse.elected_to_be_treated_as_resident"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"nonresident_alien_spouse"}]}]}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"eq","ref":"household.lived_apart_from_spouse_entire_year","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"lived_apart"}]},{"op":"eq","ref":"household.hoh_lived_apart_entire_year","value":false}]},{"op":"truthy","ref":"household.community_earned_income_transferred"}]}]}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"or","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"or","rules":[{"op":"eq","ref":"about_you.head_of_household_basis","value":"lived_apart"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"nonresident_alien_spouse"}]}]}]}},{"binds":"lived_apart_from_spouse_entire_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your lease, your bills and your travel records are the evidence. Choose Not sure if you cannot rule out a visit. If you receive Social Security benefits the answer decides how much of them is taxed, so the return then needs a yes or a no.","help_lines":["If you paid into a Roth IRA for the year, the answer also decides your Roth IRA limit, so give a yes or a no."],"help_when":[[{"op":"truthy","ref":"income_sources.has_rentals"},"Your lease, your bills and your travel records are the evidence. Choose Not sure if you cannot rule out a visit. If you receive Social Security benefits the answer decides how much of them is taxed, and if a rental makes a loss, how much of it comes off depends on this answer: the return cannot be built until you give it."]],"id":"household.lived_apart_from_spouse_entire_year","includes_united_states":false,"kind":"yesno","label":"Did you live apart from your spouse all year, not one night together?","label_when":[],"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.income_refusals.social_security_lived_apart_refusals","required_when":{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"truthy","ref":"income_sources.has_social_security"}]},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"eq","ref":"about_you.filing_status","value":"mfs"}},{"binds":"hoh_lived_apart_entire_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your lease, your bills and your travel records are the evidence. Under community property rules this decides who reports your shared income.","help_lines":["Choose Not sure if you cannot rule out a visit."],"help_when":[],"id":"household.hoh_lived_apart_entire_year","includes_united_states":false,"kind":"yesno","label":"Did you live apart from your spouse all year, not one night together?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"household.community_property_domicile"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"lived_apart"}]}]}},{"binds":"community_earned_income_transferred","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Leave out child support and very small amounts. Say yes if, for example, one of you paid the other's bills from their pay.","help_lines":["Choose Not sure if you cannot tell."],"help_when":[],"id":"household.community_earned_income_transferred","includes_united_states":false,"kind":"yesno","label":"Did any pay or business income pass between you and your spouse this year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"household.community_property_domicile"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"truthy","ref":"household.spouse.is_nonresident_alien"},{"op":"not","rules":[{"op":"truthy","ref":"household.spouse.elected_to_be_treated_as_resident"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"nonresident_alien_spouse"}]}]}]},{"op":"truthy","ref":"household.lived_apart_from_spouse_entire_year"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"lived_apart"}]},{"op":"truthy","ref":"household.hoh_lived_apart_entire_year"}]}]}]}},{"binds":"community_property_law","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A US state's rules give each of you half of the income from what you own together. We do not have other countries' rules.","help_lines":[],"help_when":[],"id":"household.community_property_law","includes_united_states":false,"kind":"choice","label":"Where do the community property rules you live under come from?","label_when":[],"options":[{"label":"A US state.","value":"us_state"},{"label":"Another country.","value":"other_country"},{"label":"Not sure.","value":"not_sure"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"household.community_property_domicile"},{"op":"or","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"truthy","ref":"household.spouse.is_nonresident_alien"},{"op":"not","rules":[{"op":"truthy","ref":"household.spouse.elected_to_be_treated_as_resident"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"nonresident_alien_spouse"}]}]},{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"truthy","ref":"household.spouse.is_nonresident_alien"},{"op":"not","rules":[{"op":"truthy","ref":"household.spouse.elected_to_be_treated_as_resident"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"nonresident_alien_spouse"}]}]}]},{"op":"truthy","ref":"household.lived_apart_from_spouse_entire_year"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"lived_apart"}]},{"op":"truthy","ref":"household.hoh_lived_apart_entire_year"}]}]},{"op":"eq","ref":"household.community_earned_income_transferred","value":false}]}]}]}},{"binds":"spouse_community_income_in_own_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example interest, dividends or rent. Half of that income is yours to report. If yes, add each payment on your income pages as if it were yours, and say there that it all comes from what you own together.","help_lines":["Choose Not sure if you do not know."],"help_when":[],"id":"household.spouse_community_income_in_own_name","includes_united_states":false,"kind":"yesno","label":"Did your spouse receive income in their own name from what you own together?","label_when":[],"off_ramp":{"body":"Half of the income your spouse received from what you own together is yours to report.","code":"community_spouse_income_to_add","next_step":"Add each such payment on your income pages with its full amount, and answer that all of it comes from what you own together. We then report your half.","severity":"info","title":"Add your spouse's shared income to your income pages","when":{"op":"truthy","ref":"household.spouse_community_income_in_own_name"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"household.community_property_domicile"},{"op":"or","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"truthy","ref":"household.spouse.is_nonresident_alien"},{"op":"not","rules":[{"op":"truthy","ref":"household.spouse.elected_to_be_treated_as_resident"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"nonresident_alien_spouse"}]}]},{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"truthy","ref":"household.spouse.is_nonresident_alien"},{"op":"not","rules":[{"op":"truthy","ref":"household.spouse.elected_to_be_treated_as_resident"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"nonresident_alien_spouse"}]}]}]},{"op":"truthy","ref":"household.lived_apart_from_spouse_entire_year"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"lived_apart"}]},{"op":"truthy","ref":"household.hoh_lived_apart_entire_year"}]}]},{"op":"eq","ref":"household.community_earned_income_transferred","value":false}]}]}]}},{"clears":["household.dependents"],"currency_pickable":false,"derived_from_presence":["dependents[]"],"help":"Add them here if you pay most of their living costs. Say no if it is just you.","help_lines":[],"help_when":[],"id":"household.has_dependents","includes_united_states":false,"kind":"yesno","label":"{name}, does anyone you support, like a child or parent, go on this return?","label_when":[],"off_ramp":{"body":"Head of household rests on a parent you can claim or on a child or relative who lived with you, and qualifying surviving spouse rests on your child or stepchild at home. The IRS wants that person named on the return: in the list of people you claim or, for a child you do not claim as a dependent, in your answer about a child you do not claim.","code":"hoh_qss_without_dependent","next_step":"Add the person here or in your answer about a child you do not claim, or change your filing status.","severity":"block","title":"Your filing status needs a person named","when":{"op":"and","rules":[{"op":"in","ref":"about_you.filing_status","values":["hoh","qss"]},{"op":"not","rules":[{"op":"count_gt","ref":"household.dependents","value":0}]},{"op":"not","rules":[{"op":"truthy","ref":"household.has_qualifying_person_not_dependent"}]}]}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"add_label":"Add a person","binds":"dependents[]","help":"Add a row for each child or relative you want to claim on this return.","id":"household.dependents","kind":"repeat","label":"Who else do you support?","min_rows":1,"nodes":[{"binds":"dependents[].first_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Exactly as on their Social Security card or the letter that issued it.","help_lines":[],"help_when":[],"id":"household.dependents.first_name","includes_united_states":false,"kind":"text","label":"What is your dependent's first name?","label_when":[],"options":[],"placeholder":"Riley","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"person_name_part":{"message":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","message_algorithm":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","message_too_long":"Write the name in 20 characters or fewer, which is all the IRS form has room for."}},"validators":["person_name_part"]},{"binds":"dependents[].last_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Exactly as on their Social Security card or the letter that issued it.","help_lines":[],"help_when":[],"id":"household.dependents.last_name","includes_united_states":false,"kind":"text","label":"What is your dependent's last name?","label_when":[],"options":[],"placeholder":"Sample","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"person_name_part":{"message":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","message_algorithm":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","message_too_long":"Write the name in 20 characters or fewer, which is all the IRS form has room for."}},"validators":["person_name_part"]},{"binds":"dependents[].ssn_or_itin_or_atin","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From their card or IRS letter. Leave it blank only if no number has been issued yet.","help_lines":[],"help_when":[],"id":"household.dependents.ssn_or_itin_or_atin","includes_united_states":false,"kind":"ssn","label":"What is your dependent's nine-digit taxpayer number?","label_when":[],"options":[],"placeholder":"400-12-3456","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"issued_taxpayer_id_or_atin":{"message":"Check the nine digits on the card and type them again.","message_algorithm":"Check the nine digits on the card or the IRS letter and type them again. 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If you cannot tell whether it is an adoption number, check the letter before you answer.","help_lines":[],"help_when":[],"id":"household.dependents.taxpayer_id_type","includes_united_states":false,"kind":"choice","label":"Is your dependent's number an adoption taxpayer identification number?","label_when":[],"off_ramp":{"body":"You said your dependent's number is an adoption taxpayer identification number, but the IRS gives those numbers only in a range this number is not in: they start with 9 and have 93 as the fourth and fifth digits.","code":"dependent_number_not_adoption_range","next_step":"Check the IRS letter. Correct the number if it was typed wrong, or clear this answer if it is an ordinary number.","severity":"review","title":"This number is not an adoption number","when":{"op":"and","rules":[{"op":"answered","ref":"household.dependents.taxpayer_id_type"},{"op":"not","rules":[{"op":"derived","ref":"household.dependents.number_is_atin"}]}]}},"options":[{"label":"Yes, it is an adoption taxpayer identification number.","value":"atin"}],"prefill":{"confirm":false,"exact":true,"note":"Filled in because the number is in the range the IRS uses for adoption numbers. 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Count the days from your own records: 183 days or more is more than half. Time away at school, on vacation, in hospital or on military service counts as time at home.","help_lines":[],"help_when":[],"id":"household.dependents.lived_with_more_than_half_year","includes_united_states":false,"kind":"yesno","label":"Did your dependent live with you for more than half the year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"household.dependents.months_lived_with_taxpayer","value":6}},{"binds":"dependents[].life_event_in_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A child born or adopted during the year, or placed with you during it, counts as living with you for more than half of the year if your home was theirs for more than half of the time since. 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Choose the first answer that fits.","help_lines":["A bar for 2 or 10 years comes only from a final IRS decision about an earlier claim, and the letter says so.","Choose Not sure if you cannot check. This return cannot be filed from here until it is answered."],"help_when":[],"id":"household.prior_child_credit_history.since","includes_united_states":false,"kind":"choice","label":"What has the IRS decided about your credit since it was denied?","label_when":[],"off_ramp":{"body":"A 2-year bar covers the two tax years after the year of the return the decision was about, and a 10-year bar the ten years after it. For example, a 2024 return found reckless bars 2025 and 2026. In those years the credit is left off your return, and we say so on your results.","code":"credit_barred_after_finding","next_step":"Check which year's return the decision was about. To contest the decision, the IRS instructions say to claim the credit anyway with Form 8862 on a return sent by mail. 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Say no if you run the renting as a business anyway, regularly and for profit, or rent the property to a business you control.","help_lines":["Choose Not sure if you cannot say: the return cannot be filed from here until you answer."],"help_when":[],"id":"income_sources.us_rental_qbi_safe_harbor_only","includes_united_states":false,"kind":"yesno","label":"Does your rental count only through the IRS safe harbor for rental real estate?","label_when":[],"off_ramp":{"body":"A rental that counts only through the IRS safe harbor needs a statement with the return describing each property, which we do not prepare, so the return cannot be filed from here.","code":"qbi_rental_safe_harbor","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare the safe harbor statement","when":{"op":"truthy","ref":"income_sources.us_rental_qbi_safe_harbor_only"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.us_rental_qualified_trade_or_business"},{"op":"truthy","ref":"income_sources.has_rentals"},{"op":"any_row","ref":"income_sources.rentals","rules":[{"op":"eq","ref":"income_sources.rentals.location_country","value":"US"}]}]}]}},{"binds":"us_rental_qbi_every_property","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say no if only some of them are run as a business.","help_lines":["Choose Not sure if you cannot say: the return cannot be filed from here until you answer."],"help_when":[],"id":"income_sources.us_rental_qbi_every_property","includes_united_states":false,"kind":"yesno","label":"Does that go for every rental and royalty you have in the United States?","label_when":[],"off_ramp":{"body":"When only some of your rentals and royalties count as a business for this deduction, we do not ask which ones, so the return cannot be filed from here.","code":"qbi_rental_some_properties","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We cannot count only some of your rentals","when":{"op":"eq","ref":"income_sources.us_rental_qbi_every_property","value":false}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.us_rental_qualified_trade_or_business"},{"op":"or","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_rentals"},{"op":"count_gt","ref":"income_sources.rentals","value":1},{"op":"or","rules":[{"op":"not","rules":[{"op":"any_row","ref":"income_sources.rentals","rules":[{"op":"ne","ref":"income_sources.rentals.location_country","value":"US"}]}]},{"op":"count_gt","ref":"income_sources.rentals","value":2}]}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_royalties"},{"op":"count_gt","ref":"income_sources.royalties","value":1},{"op":"or","rules":[{"op":"not","rules":[{"op":"any_row","ref":"income_sources.royalties","rules":[{"op":"ne","ref":"income_sources.royalties.source","value":"US"}]}]},{"op":"count_gt","ref":"income_sources.royalties","value":2}]}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_rentals"},{"op":"any_row","ref":"income_sources.rentals","rules":[{"op":"eq","ref":"income_sources.rentals.location_country","value":"US"}]},{"op":"truthy","ref":"income_sources.has_royalties"},{"op":"any_row","ref":"income_sources.royalties","rules":[{"op":"eq","ref":"income_sources.royalties.source","value":"US"}]}]}]}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your closing statement calls it a like-kind exchange. Your agent will have given you a Form 8824.","help_lines":[],"help_when":[],"id":"income_sources.has_like_kind_exchange","includes_united_states":false,"kind":"yesno","label":"This year, did you swap business or investment property instead of selling it?","label_when":[],"off_ramp":{"body":"A like-kind exchange needs Form 8824, which we do not prepare in this product.","code":"like_kind_exchange","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare returns with a property exchange","when":{"op":"truthy","ref":"income_sources.has_like_kind_exchange"}},"options":[],"prefills":[],"required":true,"screening_key":"has_like_kind_exchange","suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Examples are farm income, a payout from a trust, strike or lockout benefits from a union, or money from a source you cannot place.","help_lines":["Gambling winnings, prizes, jury pay and a canceled debt are other income, a kind on that list, so leave them out here.","Say yes for alimony you received under an agreement made before 2019, strike or lockout benefits, tips you did not report to your employer, or a payment shown in box 15 of a Form 1099-MISC or box 3 of a Form 1099-NEC.","Say yes too for a disaster distribution from a retirement account that you are spreading over three years or paying back.","Say yes for interest on U.S. savings bonds (series EE or I) that you want to leave out of income because you paid college costs, and for rent you were paid as a share of crops or livestock.","Your own bank statements are the record."],"help_when":[],"id":"income_sources.has_unmodeled_income","includes_united_states":false,"kind":"yesno","label":"This year, did you receive money not listed among the kinds of income?","label_when":[],"off_ramp":{"body":"We only file returns whose income we can report line by line, so a return with income we cannot place cannot be filed from here.","code":"unmodeled_income","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"review","title":"We cannot report that income line by line","when":{"op":"truthy","ref":"income_sources.has_unmodeled_income"}},"options":[],"prefills":[],"required":true,"screening_key":"has_unmodeled_income","suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count shares held by you and by anyone whose shares the rules add to yours, and count voting power as well as value. Your shareholder register, your share certificate or your company's own filings show both. A limited liability company (LLC) set up abroad counts as a company here.","help_lines":[],"help_when":[],"id":"income_sources.foreign_company_officer_or_owner","includes_united_states":false,"kind":"yesno","label":"This year, were you a foreign company's officer, director or 10% or more owner?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Last year's Schedule D shows a loss on line 21 when your losses on sales were more than you could deduct. Check it if it does, or if you cannot tell, and we ask you about it on its own.","help_lines":[],"help_when":[],"id":"income_sources.may_have_capital_loss_carryover","includes_united_states":false,"kind":"yesno","label":"Did you carry a capital loss forward from last year's return?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"An earlier year's Form 1116 opens one when a loss from abroad reduced your other income, or a loss from the United States reduced your income from abroad. That year's return says so on line 16 and on a statement attached to it. Check it if one did, or if you are not sure, and we ask you about it on the foreign tax page.","help_lines":[],"help_when":[],"id":"income_sources.may_have_earlier_foreign_loss_account","includes_united_states":false,"kind":"yesno","label":"Did your earlier foreign tax credit form (Form 1116) record a foreign loss?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"fit.paid_foreign_tax"}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example, you got some of it back after your foreign assessment, or a foreign tax office changed what you owed for that year. Also check it if you want this year's unused foreign tax carried back to last year's return.","help_lines":["Tax on pay you left out of your income in full was never claimed as a credit, so a refund of it does not count here.","If you claim foreign tax when you pay it, tax you paid this year for an earlier year is not a change: add it with this year's foreign taxes.","A refund or a change needs Schedule C (Form 1116) with this year's return, and an amended return for the earlier year if its US tax changes.","Unused foreign tax from earlier years that you are bringing into this year is different: we ask about it with the tax you paid abroad, and we work it out.","Check it too if an IRS examination changed an earlier year's credit or the unused foreign tax carried from it."],"help_when":[],"id":"income_sources.complex_ftc","includes_united_states":false,"kind":"yesno","label":"Did foreign tax you claimed as a credit for an earlier year change?","label_when":[],"off_ramp":{"body":"That is done on an amended return for the earlier year and, for a refund or a change, on Schedule C (Form 1116) with this year's return. We prepare neither.","code":"complex_ftc","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not change the foreign tax credit on an earlier return","when":{"op":"truthy","ref":"income_sources.complex_ftc"}},"options":[],"prefills":[],"required":true,"screening_key":"exclusions.complex_ftc","suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"screened_inputs.earlier_sale_or_foreclosure","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example, a buyer still pays you in installments for land you sold in an earlier year, or a bank took a home or car back, or you sold for less than you owed (a short sale), or you gave property up. Check it if one happened or you cannot tell. Then we cannot prepare this return, because those are reported on forms we do not prepare.","help_lines":[],"help_when":[],"id":"income_sources.screened_inputs.earlier_sale_or_foreclosure","includes_united_states":false,"kind":"yesno","label":"Were you paid for an earlier sale, or lost property to a lender?","label_when":[],"off_ramp":{"body":"A payment on a sale from an earlier year is reported on Form 6252, and property lost to a lender is worked out under rules for the debt as well as the property. We prepare neither.","code":"earlier_sale_or_foreclosure","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare returns with an earlier sale still being paid, or a foreclosure","when":{"op":"truthy","ref":"income_sources.screened_inputs.earlier_sale_or_foreclosure"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"screened_inputs.incentive_stock_options","clears":["income_sources.incentive_stock_option_exercises","income_sources.amt_capital_loss_carryover_differs"],"currency_pickable":false,"derived_from_presence":[],"help":"Your employer's Form 3921 shows each exercise. Check it too if you sold shares you got from an earlier year's exercise.","help_lines":[],"help_when":[],"id":"income_sources.screened_inputs.incentive_stock_options","includes_united_states":false,"kind":"yesno","label":"Did you exercise incentive stock options, or sell shares you got from them?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"screened_inputs.schedule_k1","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The schedule shows your share of its income, even if it paid you nothing. A K-1 can also come from a company or partnership abroad. You enter each one next.","help_lines":["Check it too if you hold a residual interest in a mortgage pool (a REMIC): it sends a Schedule Q instead."],"help_when":[],"id":"income_sources.screened_inputs.schedule_k1","includes_united_states":false,"kind":"yesno","label":"Did a partnership, S corporation, estate or trust send you a Schedule K-1?","label_when":[],"off_ramp":{"body":"We prepare a Schedule K-1 from a partnership or an S corporation for 2019 to 2025 returns only.","code":"schedule_k1","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a Schedule K-1 for this year","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.screened_inputs.schedule_k1"},{"op":"not","rules":[{"op":"in","ref":"context.tax_year","values":[2019,2020,2021,2022,2023,2024,2025]}]}]}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"screened_inputs.net_operating_loss_carry_in","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Last year's return, or an earlier one, shows a loss carried forward when your business lost more than you could use. Check it if you cannot tell.","help_lines":[],"help_when":[],"id":"income_sources.screened_inputs.net_operating_loss_carry_in","includes_united_states":false,"kind":"yesno","label":"Do you carry a net operating loss from an earlier year into this year?","label_when":[],"off_ramp":{"body":"The deduction for an earlier loss is worked out on a worksheet we do not prepare here.","code":"net_operating_loss_carry_in","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not carry an earlier net operating loss forward","when":{"op":"truthy","ref":"income_sources.screened_inputs.net_operating_loss_carry_in"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"screened_inputs.domestic_partner_community_state","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"This is a partnership registered with the state, not a marriage. Check it if you registered one and your home was in one of those three states at any time this year, even if it has since ended or you have moved, or if you cannot tell.","help_lines":[],"help_when":[],"id":"income_sources.screened_inputs.domestic_partner_community_state","includes_united_states":false,"kind":"yesno","label":"This year, were you a registered domestic partner in California, Nevada or Washington?","label_when":[],"off_ramp":{"body":"In these states a registered domestic partner reports half of the shared income of the couple, which is worked out on Form 8958, and we do not prepare that.","code":"domestic_partner_community_state","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not divide a domestic partner's shared income","when":{"op":"truthy","ref":"income_sources.screened_inputs.domestic_partner_community_state"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"in","ref":"about_you.filing_status","values":["single","hoh"]}},{"clears":[],"currency_pickable":false,"derived_from_presence":["investment_income[].nominee_amount","investment_income[].accrued_interest_paid","investment_income[].bond_premium_amortized"],"help":"Enter each payment's amount as the full figure printed on your Form 1099. If you entered it after taking a part off, change it to the full figure. For example interest on an account held for someone else, accrued interest you paid the seller when you bought a bond, or bond premium you chose to take off the interest. Check it if one applies, and we ask about it on each payment.","help_lines":[],"help_when":[],"id":"income_sources.investment_income_reduced","includes_united_states":false,"kind":"yesno","label":"Did a Form 1099 show interest or dividends that are not all your income?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"truthy","ref":"income_sources.has_investment_income"}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":["investment_income[].seller_financed_mortgage"],"help":"For example a house you sold and let the buyer pay off over time, with interest, instead of through a bank. Check it if so, and we ask about it on that payment.","help_lines":[],"help_when":[],"id":"income_sources.seller_financed_interest","includes_united_states":false,"kind":"yesno","label":"Did a buyer of your property pay you interest on a loan from you?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"truthy","ref":"income_sources.has_investment_income"}]}},{"clears":["income_sources.misclassified_pay"],"currency_pickable":false,"derived_from_presence":["misclassified_pay[]"],"help":"For example a company paid you on a Form 1099-NEC with no tax taken off, but told you when and how to work, as it would an employee.","help_lines":[],"help_when":[],"id":"income_sources.has_misclassified_pay","includes_united_states":false,"kind":"yesno","label":"Did a payer treat you as a contractor when you were really its employee?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.has_misclassified_pay"},{"op":"truthy","ref":"income_sources.has_wages"},{"op":"truthy","ref":"income_sources.has_self_employment"},{"op":"truthy","ref":"income_sources.has_passive_income"},{"op":"truthy","ref":"income_sources.has_other_income"},{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_wages"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_self_employment"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_investment_income"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_social_security"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_foreign_social_security"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_retirement_distributions"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_pensions"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_capital_transactions"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_rentals"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_royalties"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_unemployment"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_prior_year_unemployment_repayment"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_other_income"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_passive_income"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_state_refund"}]}]}]}]}},{"clears":["income_sources.pfic_holdings"],"currency_pickable":false,"derived_from_presence":["pfic_holdings[]"],"help":"For example a UCITS fund or ETF based in Ireland or Luxembourg, a unit trust, a money market fund abroad, or shares in a company abroad that mostly holds investments. Leave out funds inside a United States retirement plan, IRA or education account, and inside a pension plan abroad that a tax treaty treats as a pension fund, where the treaty taxes the plan's income to you only when it is paid out.","help_lines":[],"help_when":[],"id":"income_sources.has_pfic_holdings","includes_united_states":false,"kind":"yesno","label":"Did you own shares in a fund or ETF set up abroad?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":["income_sources.foreign_gift_facts.gifts","income_sources.foreign_gift_facts.any_giver_acting_for_someone_else","income_sources.foreign_gift_facts.extension_requested","where_you_lived.foreign_gift_facts.abroad_condition","income_sources.foreign_gift_facts.spouse_abroad_condition","income_sources.foreign_gift_facts.where_filer_lives"],"currency_pickable":false,"derived_from_presence":["foreign_gift_facts.gifts[]"],"help":"A foreign person is someone who is neither a US citizen nor a US resident (a green card holder is a resident). An estate, a company or a partnership set up outside the United States counts too.","help_lines":[],"help_when":[],"id":"income_sources.received_foreign_gift","includes_united_states":false,"kind":"yesno","label":"This year, did a foreign person or company give or leave you something?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Check it if you cannot tell yet, and we ask about each of those four you left unchecked on its own, with a Not sure. Checking a box above already means yes. The capital loss and the foreign loss account boxes take a not sure themselves.","help_lines":[],"help_when":[],"id":"income_sources.unsure_of_a_situation","includes_united_states":false,"kind":"yesno","label":"Are you unsure of a swap, unlisted money, a foreign company or credit change?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your closing statement calls it a like-kind exchange. Your agent will have given you a Form 8824. Choose Not sure if you cannot check it: we cannot prepare your return until it is answered yes or no.","help_lines":[],"help_when":[],"id":"income_sources.has_like_kind_exchange_if_unsure","includes_united_states":false,"kind":"yesno","label":"This year, did you swap business or investment property instead of selling it?","label_when":[],"off_ramp":{"body":"A like-kind exchange needs Form 8824, which we do not prepare in this product.","code":"like_kind_exchange","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare returns with a property exchange","when":{"op":"truthy","ref":"income_sources.has_like_kind_exchange_if_unsure"}},"options":[],"prefills":[],"required":true,"screening_key":"has_like_kind_exchange","suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.unsure_of_a_situation"},{"op":"eq","ref":"income_sources.has_like_kind_exchange","value":false}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Examples are farm income, a payout from a trust, strike or lockout benefits from a union, or money from a source you cannot place. Choose Not sure if you cannot check it: we cannot prepare your return until it is answered yes or no.","help_lines":["Gambling winnings, prizes, jury pay and a canceled debt are other income, a kind on that list, so leave them out here.","Say yes for alimony you received under an agreement made before 2019, strike or lockout benefits, tips you did not report to your employer, or a payment shown in box 15 of a Form 1099-MISC or box 3 of a Form 1099-NEC.","Say yes too for a disaster distribution from a retirement account that you are spreading over three years or paying back.","Say yes for interest on U.S. savings bonds (series EE or I) that you want to leave out of income because you paid college costs, and for rent you were paid as a share of crops or livestock.","Your own bank statements are the record."],"help_when":[],"id":"income_sources.has_unmodeled_income_if_unsure","includes_united_states":false,"kind":"yesno","label":"This year, did you receive money not listed among the kinds of income?","label_when":[],"off_ramp":{"body":"We only file returns whose income we can report line by line, so a return with income we cannot place cannot be filed from here.","code":"unmodeled_income","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"review","title":"We cannot report that income line by line","when":{"op":"truthy","ref":"income_sources.has_unmodeled_income_if_unsure"}},"options":[],"prefills":[],"required":true,"screening_key":"has_unmodeled_income","suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.unsure_of_a_situation"},{"op":"eq","ref":"income_sources.has_unmodeled_income","value":false}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example, you got some of it back after your foreign assessment, or a foreign tax office changed what you owed for that year. Also check it if you want this year's unused foreign tax carried back to last year's return. Choose Not sure if you cannot check it: we cannot prepare your return until it is answered yes or no.","help_lines":["Tax on pay you left out of your income in full was never claimed as a credit, so a refund of it does not count here.","If you claim foreign tax when you pay it, tax you paid this year for an earlier year is not a change: add it with this year's foreign taxes.","A refund or a change needs Schedule C (Form 1116) with this year's return, and an amended return for the earlier year if its US tax changes.","Unused foreign tax from earlier years that you are bringing into this year is different: we ask about it with the tax you paid abroad, and we work it out.","Check it too if an IRS examination changed an earlier year's credit or the unused foreign tax carried from it."],"help_when":[],"id":"income_sources.complex_ftc_if_unsure","includes_united_states":false,"kind":"yesno","label":"Did foreign tax you claimed as a credit for an earlier year change?","label_when":[],"off_ramp":{"body":"That is done on an amended return for the earlier year and, for a refund or a change, on Schedule C (Form 1116) with this year's return. We prepare neither.","code":"complex_ftc","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not change the foreign tax credit on an earlier return","when":{"op":"truthy","ref":"income_sources.complex_ftc_if_unsure"}},"options":[],"prefills":[],"required":true,"screening_key":"exclusions.complex_ftc","suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.unsure_of_a_situation"},{"op":"eq","ref":"income_sources.complex_ftc","value":false}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"It is the company abroad you are an officer, director or owner of. Say yes if you own 10% or more of it, or if a US person acquired shares this year that took them to 10% or more, or added another 10% or more.","help_lines":["Count shares held by you and by anyone whose shares the rules add to yours, by voting power or by value.","An officer or director of a company no US person bought into this year answers no.","Choose Not sure if you cannot tell: the company's shareholder register shows it."],"help_when":[],"id":"income_sources.foreign_company_officer_or_owner_form_5471","includes_united_states":false,"kind":"yesno","label":"Do you own 10% of it, or did a US person buy 10%?","label_when":[],"off_ramp":{"body":"Owning a tenth or more of a company outside the United States, or being its officer or director in a year a US person bought a tenth or more of it, brings Form 5471 about that company with your return. That form is not one we prepare here, and filing yours without it is not something we will do.","code":"foreign_corporation_interest","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare Form 5471","when":{"op":"truthy","ref":"income_sources.foreign_company_officer_or_owner_form_5471"}},"options":[],"prefills":[],"required":true,"screening_default_when_hidden":false,"screening_key":"has_foreign_company_interest","suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"income_sources.foreign_company_officer_or_owner"},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.unsure_of_a_situation"},{"op":"eq","ref":"income_sources.foreign_company_officer_or_owner","value":false}]}]}},{"binds":"foreign_gift_facts.any_giver_acting_for_someone_else","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Form 3520 asks this: for example, a cousin handed you money that really came from another relative or from a company. Most people answer no.","help_lines":["Choose Not sure only if you cannot tell: we cannot prepare your Form 3520, or file this return from here, until it is answered."],"help_when":[],"id":"income_sources.foreign_gift_facts.any_giver_acting_for_someone_else","includes_united_states":false,"kind":"yesno","label":"Do you have reason to believe a giver acted for someone else?","label_when":[],"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.f3520.compute_form_3520","required_when":{"op":"truthy","ref":"income_sources.received_foreign_gift"},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.received_foreign_gift"}},{"add_label":"Add a gift","binds":"foreign_gift_facts.gifts[]","help":"Add one row for each gift or inheritance. Several gifts from the same giver are a row each.","id":"income_sources.foreign_gift_facts.gifts","kind":"repeat","label":"What did foreign persons or companies give or leave you this year?","min_rows":1,"nodes":[{"binds":"foreign_gift_facts.gifts[].owner","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Each of you files your own Form 3520 for the gifts you received. For a gift to you both, add a row for each of you with the part each received.","help_lines":[],"help_when":[],"id":"income_sources.foreign_gift_facts.gifts.owner","includes_united_states":false,"kind":"choice","label":"Did you or your spouse receive this gift?","label_when":[],"options":[{"label":"Mine.","value":"primary"},{"label":"My spouse's.","value":"spouse"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"about_you.filing_status","value":"mfj"}},{"binds":"foreign_gift_facts.gifts[].giver_kind","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Form 3520 tests a gift from a person or an estate differently from a gift from a company or a partnership.","help_lines":["Money from a US trust that a foreign person owns counts as a gift from that person.","Choose Not sure only if you cannot tell: we cannot prepare your Form 3520, or file this return from here, until it is answered."],"help_when":[],"id":"income_sources.foreign_gift_facts.gifts.giver_kind","includes_united_states":false,"kind":"choice","label":"Who gave or left you this?","label_when":[],"off_ramp":{"body":"Money or property a foreign trust gave you is reported on Form 3520 Part III as a payment from the trust, not as a gift, and we do not prepare that part.","code":"foreign_gift_from_trust","next_step":"Use another preparer for a return like this, for example a tax professional. 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Your bank statement, the transfer papers or the estate's letter shows it.","help_lines":[],"help_when":[],"id":"income_sources.foreign_gift_facts.gifts.received_on","includes_united_states":false,"kind":"date","label":"When did you receive it?","label_when":[],"options":[],"placeholder":"2025-06-14","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"not_after_tax_year":{"message_algorithm":"Check this date: it has to fall on or before the last day of the year this return is for."},"not_before_tax_year":{"message_algorithm":"Check this date: it has to fall within the year this return is for."}},"validators":["not_before_tax_year","not_after_tax_year"]},{"binds":"foreign_gift_facts.gifts[].description","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say what it is, as Form 3520 lists it: for example cash, shares in a company, or an apartment in Lyon.","help_lines":[],"help_when":[],"id":"income_sources.foreign_gift_facts.gifts.description","includes_united_states":false,"kind":"text","label":"What did you receive?","label_when":[],"options":[],"placeholder":"Cash","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"descriptive_text_80":{"message":"Use ordinary letters, numbers and punctuation in the description. 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A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold."}},"validators":["descriptive_text_80"],"visible_when":{"op":"and","rules":[{"op":"count_gt","ref":"income_sources.foreign_gift_facts.gifts","value":1},{"op":"truthy","ref":"income_sources.foreign_gift_facts.gifts.related_to_another_giver"}]}},{"binds":"foreign_gift_facts.gifts[].acting_for_someone_else","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Form 3520 asks this, for example where a relative handed you money that really came from a company.","help_lines":["Choose Not sure only if you cannot tell: we cannot prepare your Form 3520, or file this return from here, until it is answered."],"help_when":[],"id":"income_sources.foreign_gift_facts.gifts.acting_for_someone_else","includes_united_states":false,"kind":"yesno","label":"Do you have reason to believe your giver gave this for someone else?","label_when":[],"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.f3520.compute_form_3520","required_when":{"op":"truthy","ref":"income_sources.foreign_gift_facts.any_giver_acting_for_someone_else"},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.foreign_gift_facts.any_giver_acting_for_someone_else"}},{"binds":"foreign_gift_facts.gifts[].real_giver_kind","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The person or body your giver acted for. 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A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold."}},"validators":["descriptive_text_80"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.foreign_gift_facts.gifts.acting_for_someone_else"},{"op":"in","ref":"income_sources.foreign_gift_facts.gifts.real_giver_kind","values":["nonresident_alien","foreign_estate","foreign_corporation","foreign_partnership"]}]}},{"address_variant":"full","binds":"foreign_gift_facts.gifts[].real_giver_address","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Form 3520 asks for it in an attached statement. The company's letters and invoices show its registered address.","help_lines":[],"help_when":[],"id":"income_sources.foreign_gift_facts.gifts.real_giver_address","includes_united_states":false,"kind":"address","label":"What is the address of the company your gift really came from?","label_when":[],"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f3520.compute_form_3520","required_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.foreign_gift_facts.gifts.acting_for_someone_else"},{"op":"in","ref":"income_sources.foreign_gift_facts.gifts.real_giver_kind","values":["foreign_corporation","foreign_partnership"]}]},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"city_name":{"message":"Use only letters and spaces for the town or city. A letter with an accent cannot be filed, so write Koln rather than Köln.","message_too_long":"Write the town or city in 22 characters or fewer, which is all the IRS form has room for."},"street_address":{"message":"Use only letters, numbers, hyphens, slashes and spaces here: the IRS does not accept periods or commas in an address, so write St instead of St. and leave out the comma before an apartment number.","message_too_long":"Write the address line in 35 characters or fewer. 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You gave a United States address for your mail.","help_lines":["A US territory counts as outside the 50 states here.","Choose Not sure only if you cannot tell: we cannot prepare your Form 3520, or file this return from here, until it is answered."],"help_when":[],"id":"income_sources.foreign_gift_facts.where_filer_lives","includes_united_states":false,"kind":"choice","label":"Where do you live now?","label_when":[],"options":[{"label":"At my mailing address","value":"at_mailing_address"},{"label":"Outside the 50 states and Washington, DC","value":"outside_united_states"},{"label":"Somewhere else in the 50 states or Washington, DC","value":"elsewhere_in_united_states"}],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.f3520.compute_form_3520","required_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.received_foreign_gift"},{"op":"in","ref":"context.tax_year","values":[2019]},{"op":"derived","ref":"about_you.mailing_address_in_united_states"}]},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.received_foreign_gift"},{"op":"in","ref":"context.tax_year","values":[2019]},{"op":"derived","ref":"about_you.mailing_address_in_united_states"}]}},{"add_label":"Add an exercise","binds":"incentive_stock_option_exercises[]","help":"Add one row for each Form 3921 from this year, and for an earlier year's exercise whose shares became free to sell this year. 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Choose Not sure if you cannot tell yet.","help_lines":[],"help_when":[],"id":"income_sources.wages.section_457_unused_ceiling","includes_united_states":false,"kind":"money","label":"How much of the plan's limits for earlier years did you not use?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"ne","ref":"income_sources.wages.is_foreign_employer","value":true},{"op":"truthy","ref":"income_sources.wages.has_box_12"},{"op":"truthy","ref":"income_sources.wages.section_457_last_three_years"}]}},{"binds":"wages[].s_corporation_more_than_2_percent","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"An S corporation is the company that sent you a Schedule K-1 (Form 1120-S). Count the shares your spouse, children, grandchildren and parents own as yours.","help_lines":["It matters for health insurance the company paid for you: we ask about it with your deductions."],"help_when":[],"id":"income_sources.wages.s_corporation_more_than_2_percent","includes_united_states":false,"kind":"yesno","label":"Is this Form W-2 from an S corporation you own more than 2% of?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"ne","ref":"income_sources.wages.is_foreign_employer","value":true},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.screened_inputs.schedule_k1"},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]}]}]}},{"add_label":"Add a box 14a item","binds":"wages[].box_14[]","help":"Add one row per item your employer wrote into box 14a, which is headed Other. Leave the tipped occupation codes in box 14b out.","id":"income_sources.wages.box_14","kind":"repeat","label":"What is in box 14a of your Form W-2?","min_rows":1,"nodes":[{"binds":"wages[].box_14[].label","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The words printed to the left of the figure in box 14a.","help_lines":[],"help_when":[],"id":"income_sources.wages.box_14.label","includes_united_states":false,"kind":"text","label":"What did your employer call that item?","label_when":[],"options":[],"placeholder":"Union dues","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"descriptive_text_100":{"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold."}},"validators":["descriptive_text_100"]},{"binds":"wages[].box_14[].amount","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The figure to the right of the description in box 14a.","help_lines":[],"help_when":[],"id":"income_sources.wages.box_14.amount","includes_united_states":false,"kind":"money","label":"How much is printed beside those words on your form?","label_when":[],"options":[],"placeholder":"480","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]}],"row_label":"Box 14a item","visible_when":{"op":"and","rules":[{"op":"ne","ref":"income_sources.wages.is_foreign_employer","value":true},{"op":"truthy","ref":"income_sources.wages.has_box_14"}]}},{"add_label":"Add a state row","binds":"wages[].state_tax_records[]","help":"Add one row per state line 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code.","help_lines":[],"help_when":[],"id":"income_sources.wages.state_tax_records.employer_state_id","includes_united_states":false,"kind":"text","label":"What is your employer's number for that state?","label_when":[],"options":[],"placeholder":"00-0000008","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"state_identifier":{"message":"Check the number in box 15 of the form and type it again using ordinary letters, numbers and hyphens.","message_too_long":"Write the number in 16 characters or fewer, which is all the form has room for."}},"validators":["state_identifier"]},{"binds":"wages[].state_tax_records[].state_wages","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 16 of your Form W-2, on that state line.","help_lines":[],"help_when":[],"id":"income_sources.wages.state_tax_records.state_wages","includes_united_states":false,"kind":"money","label":"How much pay did your employer report to that 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row","visible_when":{"op":"and","rules":[{"op":"ne","ref":"income_sources.wages.is_foreign_employer","value":true},{"op":"truthy","ref":"income_sources.wages.has_state_lines"}]}}],"row_label":"Employer","visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"truthy","ref":"income_sources.has_wages"}]}},{"add_label":"Add an employer abroad","binds":"foreign_employers[]","help":"Your earlier answers listed these employers abroad, and your return files them as you gave them.","id":"income_sources.foreign_employers","kind":"repeat","label":"Which employers abroad did your earlier answers list?","min_rows":0,"nodes":[{"binds":"foreign_employers[].name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the employer you entered under your pay so the two line up, or type the name if it is not in the list.","help_lines":[],"help_when":[],"id":"income_sources.foreign_employers.name","includes_united_states":false,"kind":"pick_row","label":"Which of the employers you listed is this?","label_when":[],"options":[],"picks_field":"income_sources.wages.employer_name","picks_from":"income_sources.wages","placeholder":"Globex Berlin GmbH","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"foreign_employers[].country","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the country named on your contract.","help_lines":[],"help_when":[],"id":"income_sources.foreign_employers.country","includes_united_states":false,"kind":"country","label":"Which country is your employer in?","label_when":[],"options":[],"options_ref":"country_codes","placeholder":"DE","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"iso_country_code":{"message":"Choose the country from the list, or type its two-letter code, for example DE."}},"validators":["iso_country_code"]},{"address_variant":"foreign","binds":"foreign_employers[].address","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The address printed on your contract or payslip.","help_lines":[],"help_when":[],"id":"income_sources.foreign_employers.address","includes_united_states":false,"kind":"address","label":"What is your employer's address abroad?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"city_name":{"message":"Use only letters and spaces for the town or city. A letter with an accent cannot be filed, so write Koln rather than Köln.","message_too_long":"Write the town or city in 22 characters or fewer, which is all the IRS form has room for."},"street_address":{"message":"Use only letters, numbers, hyphens, slashes and spaces here: the IRS does not accept periods or commas in an address, so write St instead of St. and leave out the comma before an apartment number.","message_too_long":"Write the address line in 35 characters or fewer. If it will not fit, put the rest on the second line."}},"validators":["street_address","city_name"]},{"binds":"foreign_employers[].foreign_tax_id","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Printed on your payslip or your foreign tax statement. Leave it blank if you cannot find it.","help_lines":[],"help_when":[],"id":"income_sources.foreign_employers.foreign_tax_id","includes_united_states":false,"kind":"text","label":"What is your employer's tax ID number in its country?","label_when":[],"options":[],"placeholder":"DE123456789","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"foreign_tax_id":{"message":"Check the number on the statement and type it again using ordinary letters, numbers and hyphens. A letter with an accent cannot be filed.","message_too_long":"Write the number in 16 characters or fewer, which is all the form has room for."}},"validators":["foreign_tax_id"]},{"binds":"foreign_employers[].owner","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer with the name printed on the document. On a joint return some figures are worked out for each of you separately, such as the exclusion of pay earned abroad and the age test on a gift paid straight to a charity, so the answer can change them.","help_lines":[],"help_when":[],"id":"income_sources.foreign_employers.owner","includes_united_states":false,"kind":"choice","label":"Is this employer abroad yours or your spouse's?","label_when":[],"options":[{"label":"Mine.","value":"primary"},{"label":"My spouse's.","value":"spouse"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"about_you.filing_status","value":"mfj"}}],"off_ramp":{"body":"Your earlier answers listed these employers abroad in a way your pay rows cannot repeat without changing your return, so your return files this list as you gave it.","code":"foreign_employer_list_kept","next_step":"Check each employer against your pay. While this list is kept, we do not ask for your employer's tax number on each pay row, because the list carries it.","severity":"info","title":"We kept your earlier list of employers abroad","when":{"op":"count_gt","ref":"income_sources.foreign_employers","value":0}},"row_label":"Employer abroad","visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"answered","ref":"income_sources.foreign_employers"}]}},{"add_label":"Add a trade","binds":"self_employment[]","help":"Add one row per trade or business you ran, and have your records or your invoices ready. This card is the money side; the card after it asks how each trade is set up.","id":"income_sources.self_employment","kind":"repeat","label":"What did your own work bring in?","min_rows":1,"nodes":[{"binds":"self_employment[].owner","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer with the name printed on the document. On a joint return some figures are worked out for each of you separately, such as the exclusion of pay earned abroad and the age test on a gift paid straight to a charity, so the answer can change them.","help_lines":[],"help_when":[],"id":"income_sources.self_employment.owner","includes_united_states":false,"kind":"choice","label":"Is this trade yours or your spouse's?","label_when":[],"options":[{"label":"Mine.","value":"primary"},{"label":"My spouse's.","value":"spouse"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"about_you.filing_status","value":"mfj"}},{"binds":"self_employment[].foreign_sourced","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes if you were physically abroad while doing the work.","help_lines":[],"help_when":[],"id":"income_sources.self_employment.foreign_sourced","includes_united_states":false,"kind":"yesno","label":"Did you do this work outside the United States?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"self_employment[].business_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The name you invoice under, or your own name if you use no other.","help_lines":[],"help_when":[],"id":"income_sources.self_employment.business_name","includes_united_states":false,"kind":"text","label":"What do you call your business?","label_when":[],"options":[],"placeholder":"Energy Build","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"business_name":{"message":"Use only letters, numbers, single spaces, a hash, hyphens, parentheses, an ampersand or an apostrophe in the business name: the IRS does not accept a period or a comma, so write Dunn Copy Inc rather than Dunn Copy, Inc.","message_too_long":"Write the business name in 75 characters or fewer."}},"validators":["business_name"]},{"binds":"self_employment[].principal_business_code","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the general kind of business first, then the activity that brings in most of your sales or fees. These are the activity codes the IRS prints at the back of the Schedule C instructions. If nothing comes close, pick Unclassified establishments under its own heading.","help_lines":[],"help_when":[],"id":"income_sources.self_employment.principal_business_code","includes_united_states":false,"kind":"choice","label":"Which activity describes your business best?","label_when":[],"options":[],"options_ref":"business_activity_codes","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"business_activity_code":{"message":"Check the six-digit code in the list at the end of the Schedule C instructions and type it again using digits only.","message_algorithm":"Check the six-digit code in the list at the end of the Schedule C instructions and type it again using digits only."}},"validators":["business_activity_code"]},{"binds":"self_employment[].separate_books_abroad","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes if every payment into and out of the business is entered in date order in a journal, on paper or in bookkeeping software, and posted to the business's own accounts, such as sales, costs, cash, and what it owns and owes. Say no if you keep only invoices, receipts and bank statements. Say no if this was a one-off job rather than a business you run.","help_lines":["A business you run abroad with a full set of books counts as a foreign branch, and the return carries Form 8858 for it. We ask a few more questions about it next.","Choose Not sure if you cannot tell."],"help_when":[],"id":"income_sources.self_employment.separate_books_abroad","includes_united_states":false,"kind":"yesno","label":"Do you keep a full set of books, with a journal and accounts?","label_when":[],"off_ramp":{"body":"A business you run abroad with a full set of books counts as a foreign branch, and the return carries Form 8858 for it. We prepare that form for 2025 and 2026 returns only.","code":"foreign_branch_form_8858","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare Form 8858 for this year","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.self_employment.separate_books_abroad"},{"op":"not","rules":[{"op":"in","ref":"context.tax_year","values":[2025,2026]}]}]}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.self_employment.foreign_sourced"}},{"binds":"self_employment[].branch_main_currency","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick it from the list as you type, or give its three-letter code. Think of where the business is based and the currency of its sales, costs, loans and prices.","help_lines":["Choose USD if most of the business's money comes in and goes out in United States dollars.","Another currency means the business's profit is first worked out in that currency, under the IRS rules for a foreign branch."],"help_when":[],"id":"income_sources.self_employment.branch_main_currency","includes_united_states":false,"kind":"text","label":"Which currency does your business mainly earn and spend in?","label_when":[],"off_ramp":{"body":"Up to 2025, a business abroad that mainly earns and spends in a currency other than the dollar needs currency figures we do not work out.","code":"foreign_branch_currency_year","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare this business's currency rules for this year","when":{"op":"and","rules":[{"op":"and","rules":[{"op":"answered","ref":"income_sources.self_employment.branch_main_currency"},{"op":"not","rules":[{"op":"in","ref":"income_sources.self_employment.branch_main_currency","values":["USD","usd"]}]}]},{"op":"lt","ref":"context.tax_year","value":2026}]}},"options":[],"placeholder":"EUR","prefills":[],"required":false,"suggests_currencies":true,"unanswered_allowed":false,"validator_messages":{"currency_code":{"message":"Enter the three-letter code for the currency, for example EUR."}},"validators":["currency_code"],"visible_when":{"op":"truthy","ref":"income_sources.self_employment.separate_books_abroad"}},{"binds":"self_employment[].branch_books_in_main_currency","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your journal and accounts show which currency every entry is in.","help_lines":["Choose Not sure if you cannot say: the return cannot be filed from here until you answer."],"help_when":[],"id":"income_sources.self_employment.branch_books_in_main_currency","includes_united_states":false,"kind":"yesno","label":"Do you keep this business's books in that currency?","label_when":[],"off_ramp":{"body":"When the books are kept in another currency than the one the business mainly uses, the IRS rules do not give one answer from facts we can ask.","code":"foreign_branch_books_currency","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We cannot settle your business's currency","when":{"op":"eq","ref":"income_sources.self_employment.branch_books_in_main_currency","value":false}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"answered","ref":"income_sources.self_employment.branch_main_currency"},{"op":"not","rules":[{"op":"in","ref":"income_sources.self_employment.branch_main_currency","values":["USD","usd"]}]}]},{"op":"gt","ref":"context.tax_year","value":2025}]}},{"binds":"self_employment[].branch_prices_doubled","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count the three calendar years before this tax year: say yes if the country's consumer prices rose by 100% or more in total.","help_lines":["Choose Not sure if you cannot say: the return cannot be filed from here until you answer."],"help_when":[],"id":"income_sources.self_employment.branch_prices_doubled","includes_united_states":false,"kind":"yesno","label":"Did prices where your business works at least double in three years?","label_when":[],"off_ramp":{"body":"The IRS rules then have the business keep its tax figures in dollars by a method we do not work out.","code":"foreign_branch_high_inflation","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a business in a currency with very high inflation","when":{"op":"truthy","ref":"income_sources.self_employment.branch_prices_doubled"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"answered","ref":"income_sources.self_employment.branch_main_currency"},{"op":"not","rules":[{"op":"in","ref":"income_sources.self_employment.branch_main_currency","values":["USD","usd"]}]}]},{"op":"gt","ref":"context.tax_year","value":2025}]},{"op":"truthy","ref":"income_sources.self_employment.branch_books_in_main_currency"}]}},{"binds":"self_employment[].branch_assets_left","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your business bank statements and books show what you took out.","help_lines":["Say yes if you took money out of the business for yourself, or moved something it owned to your own use.","Say yes if any of the business's income was paid straight into your own account rather than the business's.","Say yes if you moved the business into a company or a partnership, or sold it.","Choose Not sure if you cannot say: the return cannot be filed from here until you answer."],"help_when":[],"id":"income_sources.self_employment.branch_assets_left","includes_united_states":false,"kind":"yesno","label":"Did money or property leave your business for you this year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"answered","ref":"income_sources.self_employment.branch_main_currency"},{"op":"not","rules":[{"op":"in","ref":"income_sources.self_employment.branch_main_currency","values":["USD","usd"]}]}]},{"op":"gt","ref":"context.tax_year","value":2025}]},{"op":"truthy","ref":"income_sources.self_employment.branch_books_in_main_currency"},{"op":"eq","ref":"income_sources.self_employment.branch_prices_doubled","value":false}]}},{"binds":"self_employment[].branch_put_in_at_least_as_much","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count only what went into and out of the business during this tax year, from its bank statements and books: money you paid in, business costs you paid from your own account, and things you gave it.","help_lines":["Say no if you sold the business or moved it into a company or a partnership.","Choose Not sure if you cannot say: the return cannot be filed from here until you answer."],"help_when":[],"id":"income_sources.self_employment.branch_put_in_at_least_as_much","includes_united_states":false,"kind":"yesno","label":"This year, did you put in at least as much as you took out?","label_when":[],"off_ramp":{"body":"When more money or property of a business abroad goes to you than you put in, part of its currency gain or loss is taxed, and we do not work that out.","code":"foreign_branch_remittance","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not work out a currency gain on money you took out","when":{"op":"eq","ref":"income_sources.self_employment.branch_put_in_at_least_as_much","value":false}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"answered","ref":"income_sources.self_employment.branch_main_currency"},{"op":"not","rules":[{"op":"in","ref":"income_sources.self_employment.branch_main_currency","values":["USD","usd"]}]}]},{"op":"gt","ref":"context.tax_year","value":2025}]},{"op":"truthy","ref":"income_sources.self_employment.branch_books_in_main_currency"},{"op":"eq","ref":"income_sources.self_employment.branch_prices_doubled","value":false},{"op":"truthy","ref":"income_sources.self_employment.branch_assets_left"}]}},{"binds":"self_employment[].branch_section_987_election","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Such an election is a statement filed with a return that names section 987 of the tax code. 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Form 8858 then reports the income from those sales.","help_lines":[],"help_when":[],"id":"income_sources.self_employment.foreign_branch.sold_us_made_goods","includes_united_states":false,"kind":"yesno","label":"Did your business sell goods made in the United States?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.self_employment.separate_books_abroad"},{"op":"gt","ref":"context.tax_year","value":2025},{"op":"truthy","ref":"income_sources.self_employment.foreign_branch.fixed_place_abroad"},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.self_employment.has_inventory"},{"op":"gt","ref":"income_sources.self_employment.cost_of_goods_sold","value":0}]}]}},{"binds":"self_employment[].foreign_branch.us_made_goods_produced_by_business","clears":["income_sources.self_employment.foreign_branch.us_made_goods_for_use_abroad"],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes if it made or produced any of them, in whole or in part. Say no only if it bought all of them ready-made and resold them.","help_lines":[],"help_when":[],"id":"income_sources.self_employment.foreign_branch.us_made_goods_produced_by_business","includes_united_states":false,"kind":"yesno","label":"Did your business make or produce any of those goods, even in part?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.self_employment.separate_books_abroad"},{"op":"gt","ref":"context.tax_year","value":2025},{"op":"truthy","ref":"income_sources.self_employment.foreign_branch.fixed_place_abroad"},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.self_employment.has_inventory"},{"op":"gt","ref":"income_sources.self_employment.cost_of_goods_sold","value":0}]}]},{"op":"truthy","ref":"income_sources.self_employment.foreign_branch.sold_us_made_goods"}]}},{"binds":"self_employment[].foreign_branch.us_made_goods_for_use_abroad","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes if a buyer took or used any of them abroad.","help_lines":[],"help_when":[],"id":"income_sources.self_employment.foreign_branch.us_made_goods_for_use_abroad","includes_united_states":false,"kind":"yesno","label":"Did your business sell any goods it made for use outside the United States?","label_when":[],"off_ramp":{"body":"From 2026, Form 8858 reports the income from goods a branch abroad made in the United States and sold for use abroad. The rules that set that amount are not yet published.","code":"foreign_branch_form_8858","next_step":"Use another preparer for a return like this, for example a tax professional. 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Leave out what you already counted in what your business took in. Schedule C line 6 takes it.","help_lines":[],"help_when":[],"id":"income_sources.self_employment.other_income","includes_united_states":false,"kind":"money","label":"Did your business earn other income, like customer interest or a fuel tax refund?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"self_employment[].federal_income_tax_withheld","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 4 of each Form 1099-NEC, 1099-MISC or 1099-K you received for it. 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A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold."}},"validators":["descriptive_text_1000"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.self_employment.has_inventory"},{"op":"eq","ref":"income_sources.self_employment.inventory.method","value":"other"}]}},{"binds":"self_employment[].inventory.valuation_changed","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer no if you did it the same way at both ends of the year, as most businesses do. 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Also count money a guarantee protects."],[{"op":"and","rules":[{"op":"eq","ref":"income_sources.businesses.all_investment_at_risk","value":false},{"op":"truthy","ref":"income_sources.businesses.at_risk.detailed_last_year"}]},"Do not count last year's deductible loss: you gave it on its own."]],"id":"income_sources.businesses.at_risk.decreases","includes_united_states":false,"kind":"money","label":"How much did your money at risk in this business fall this year?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.businesses.all_investment_at_risk","value":false},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.businesses.at_risk.detailed_last_year"},{"op":"eq","ref":"income_sources.businesses.at_risk.detailed_last_year","value":false}]}]}},{"binds":"businesses[].at_risk.losses_deducted_earlier","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The losses of this business you took on returns for years after 1978, from your own records, in United States dollars. Enter zero if none.","help_lines":["If your money at risk falls below zero, part of your earlier losses comes back as income, and this decides how much. Choose Not sure if you cannot tell yet: if the business makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.businesses.at_risk.losses_deducted_earlier","includes_united_states":false,"kind":"money","label":"How much loss from this business have you deducted on earlier returns?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.businesses.all_investment_at_risk","value":false},{"op":"eq","ref":"income_sources.businesses.at_risk.detailed_last_year","value":false}]},{"op":"gt","ref":"income_sources.businesses.at_risk.decreases","value":0}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.businesses.all_investment_at_risk","value":false},{"op":"truthy","ref":"income_sources.businesses.at_risk.detailed_last_year"}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.businesses.at_risk.decreases","value":0},{"op":"gt","ref":"income_sources.businesses.at_risk.prior_year_line_21","value":0}]}]}]}},{"binds":"businesses[].at_risk.recapture_added_earlier","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"What earlier returns added to income because the money at risk fell below zero, from your own records. Enter zero if none.","help_lines":["If your money at risk falls below zero, part of your earlier losses comes back as income, and this decides how much. Choose Not sure if you cannot tell yet: if the business makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.businesses.at_risk.recapture_added_earlier","includes_united_states":false,"kind":"money","label":"How much of your losses came back as income on your earlier returns?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.businesses.all_investment_at_risk","value":false},{"op":"eq","ref":"income_sources.businesses.at_risk.detailed_last_year","value":false}]},{"op":"gt","ref":"income_sources.businesses.at_risk.decreases","value":0}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.businesses.all_investment_at_risk","value":false},{"op":"truthy","ref":"income_sources.businesses.at_risk.detailed_last_year"}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.businesses.at_risk.decreases","value":0},{"op":"gt","ref":"income_sources.businesses.at_risk.prior_year_line_21","value":0}]}]}]}},{"binds":"businesses[].at_risk.below_zero_at_end_of_1978","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Enter zero if this business started later, or if it was not below zero then.","help_lines":["If your money at risk falls below zero, part of your earlier losses comes back as income, and this decides how much. Choose Not sure if you cannot tell yet: if the business makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.businesses.at_risk.below_zero_at_end_of_1978","includes_united_states":false,"kind":"money","label":"How far below zero was your money at risk at the end of 1978?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.businesses.all_investment_at_risk","value":false},{"op":"eq","ref":"income_sources.businesses.at_risk.detailed_last_year","value":false}]},{"op":"gt","ref":"income_sources.businesses.at_risk.decreases","value":0}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.businesses.all_investment_at_risk","value":false},{"op":"truthy","ref":"income_sources.businesses.at_risk.detailed_last_year"}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.businesses.at_risk.decreases","value":0},{"op":"gt","ref":"income_sources.businesses.at_risk.prior_year_line_21","value":0}]}]}]}},{"binds":"businesses[].amortizable_costs","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count start-up costs only if they were more than you could deduct at once in the year the business began, or if an earlier return is still writing them off over 15 years (Form 4562, Part VI). Count goodwill, a customer list, a non-compete agreement, a franchise or a license bought with the business, in any year, while it is still being written off. Count research or development done outside the United States, software included.","help_lines":["Start-up costs small enough to deduct at once come off in full in the year the business began: if that is this year, add them to your costs and say no here.","Equipment and supplies do not count here, we ask about them later."],"help_when":[],"id":"income_sources.businesses.amortizable_costs","includes_united_states":false,"kind":"yesno","label":"Are you writing off start-up, purchase or research costs over many years?","label_when":[],"off_ramp":{"body":"Start-up and purchase costs above what can be deducted at once, and research done abroad, are written off over many years on a form we do not prepare.","code":"business_amortization","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare costs written off over many years","when":{"op":"truthy","ref":"income_sources.businesses.amortizable_costs"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"businesses[].co_owned","clears":["income_sources.businesses.co_owner","income_sources.businesses.community_property"],"currency_pickable":false,"derived_from_presence":[],"help":"Say no if the business is yours alone. Say yes if you share its profit with a partner, a relative or your spouse.","help_lines":[],"help_when":[],"id":"income_sources.businesses.co_owned","includes_united_states":false,"kind":"yesno","label":"Does someone else, your spouse included, own part of this business?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"businesses[].run_through_foreign_entity","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes for a company or limited liability company formed under another country's law, such as a GmbH, an SARL or a Ltd, even if you are its only owner. Say no if you trade in your own name, registered or not.","help_lines":[],"help_when":[],"id":"income_sources.businesses.run_through_foreign_entity","includes_united_states":false,"kind":"yesno","label":"Do you run it through a company or LLC set up abroad?","label_when":[],"off_ramp":{"body":"A company or LLC set up abroad is taxed by its own rules and may need its own form with your return (Form 5471, 8865 or 8858), which we do not prepare for a company.","code":"business_foreign_entity","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a business run through a company abroad","when":{"op":"truthy","ref":"income_sources.businesses.run_through_foreign_entity"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"businesses[].prior_year_limited_loss","clears":["income_sources.businesses.prior_year_limited_loss_rules","income_sources.businesses.at_risk.carried_loss","income_sources.businesses.at_risk.carried_loss_from_sale","income_sources.businesses.passive_carried_loss","income_sources.businesses.passive_carried_loss_before_2018"],"currency_pickable":false,"derived_from_presence":[],"help":"Some losses are held back by the passive activity or at-risk rules and carried to the next year. Last year's Form 8582 or Form 6198 shows it. Say yes too if last year's Form 6198 added earlier losses back to income. Say no if you never had either.","help_lines":[],"help_when":[],"id":"income_sources.businesses.prior_year_limited_loss","includes_united_states":false,"kind":"yesno","label":"Did your return from last year carry forward a limited loss from this business?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.started_on","value":1}]}},{"binds":"businesses[].not_for_profit","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A hobby is not a business for tax. Its income is reported differently and its costs are not deducted. Say no if you run it to make a profit, even if it lost money.","help_lines":[],"help_when":[],"id":"income_sources.businesses.not_for_profit","includes_united_states":false,"kind":"yesno","label":"Do you run this business mainly as a pastime, not to make a profit?","label_when":[],"off_ramp":{"body":"Income from an activity run mainly as a pastime is reported differently from business income, and we do not prepare that.","code":"business_not_for_profit","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a hobby","when":{"op":"truthy","ref":"income_sources.businesses.not_for_profit"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"businesses[].minister_or_exempt","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count work as a minister, as a member of a religious order or as a Christian Science practitioner. Count an approved exemption from self-employment tax on Form 4361 or Form 4029. Say no otherwise.","help_lines":[],"help_when":[],"id":"income_sources.businesses.minister_or_exempt","includes_united_states":false,"kind":"yesno","label":"Are you a minister, or exempt from this tax by Form 4361 or 4029?","label_when":[],"off_ramp":{"body":"Earnings as a minister, and an approved exemption from self-employment tax, follow their own rules, which we do not apply.","code":"business_minister","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare the tax of a minister or an exempt filer","when":{"op":"truthy","ref":"income_sources.businesses.minister_or_exempt"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"businesses[].treated_as_contractor_but_employee","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example a company paid you on a Form 1099-NEC but told you when and how to work, as it would an employee. Say no if you really worked for yourself.","help_lines":["If yes, leave that pay out of this business and add the payer on the income page, as pay from a payer who treated you as a contractor."],"help_when":[],"id":"income_sources.businesses.treated_as_contractor_but_employee","includes_united_states":false,"kind":"yesno","label":"Did a payer treat you as a contractor when you were really its employee?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"businesses[].notary_fees","clears":["income_sources.businesses.notary_fees_whole_profit","income_sources.businesses.notary_net_profit"],"currency_pickable":false,"derived_from_presence":[],"help":"Fees for notarizing documents are not self-employment earnings. Say no if you are not a notary.","help_lines":[],"help_when":[],"id":"income_sources.businesses.notary_fees","includes_united_states":false,"kind":"yesno","label":"Is some of the money you earn here fees as a notary public?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":["income_sources.businesses.terminated_on"],"currency_pickable":false,"derived_from_presence":["businesses[].terminated_on"],"help":"Your closing or sale paperwork, or your last invoice, shows when. Answer no if you still run it.","help_lines":[],"help_when":[],"id":"income_sources.businesses.has_closed","includes_united_states":false,"kind":"yesno","label":"Have you closed this business, or sold it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"businesses[].co_owner","clears":["income_sources.businesses.community_property"],"currency_pickable":false,"derived_from_presence":[],"help":"Pick your spouse only if nobody else owns a share.","help_lines":[],"help_when":[],"id":"income_sources.businesses.co_owner","includes_united_states":false,"kind":"choice","label":"Who else owns part of your business?","label_when":[],"off_ramp":{"body":"A business owned with another person is reported as a partnership on a form we do not prepare.","code":"business_co_owned","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a business owned with someone else","when":{"op":"eq","ref":"income_sources.businesses.co_owner","value":"other"}},"options":[{"label":"My spouse only.","value":"spouse"},{"label":"Someone else, with or without my spouse.","value":"other"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.co_owned"}},{"binds":"businesses[].community_property","clears":["income_sources.businesses.joint_venture_election","income_sources.businesses.owner_share_percent"],"currency_pickable":false,"derived_from_presence":[],"help":"Community property laws apply in some states and countries. They make what either spouse earns belong to both. Choose Not sure if you cannot say.","help_lines":[],"help_when":[],"id":"income_sources.businesses.community_property","includes_united_states":false,"kind":"yesno","label":"Is the business your community property under the law where you live?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.businesses.co_owner","value":"spouse"}},{"binds":"businesses[].joint_venture_election","clears":["income_sources.businesses.owner_share_percent"],"currency_pickable":false,"derived_from_presence":[],"help":"Each of you can report your own share on your own Schedule C when you file jointly, you both work in the business regularly, and it is not held by an LLC or other company. Otherwise it files a partnership return.","help_lines":[],"help_when":[],"id":"income_sources.businesses.joint_venture_election","includes_united_states":false,"kind":"choice","label":"How do you and your spouse report this business?","label_when":[],"off_ramp":{"body":"A business that files a partnership return needs a form we do not prepare (Form 1065).","code":"business_partnership_return","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a partnership return","when":{"op":"eq","ref":"income_sources.businesses.joint_venture_election","value":"partnership"}},"options":[{"label":"Each of us reports our own share.","value":"joint_venture"},{"label":"On a partnership return, Form 1065.","value":"partnership"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.businesses.community_property","value":false}},{"binds":"businesses[].owner_share_percent","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your agreement with your spouse, or your own records, show your share. Your spouse reports the rest.","help_lines":[],"help_when":[],"id":"income_sources.businesses.owner_share_percent","includes_united_states":false,"kind":"text","label":"What percentage of this business is yours?","label_when":[],"options":[],"placeholder":"50","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.business_situations.joint_venture_refusals","required_when":{"op":"eq","ref":"income_sources.businesses.joint_venture_election","value":"joint_venture"},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"business_share_percent":{"message":"Enter a percentage between 0 and 100, for example 50. It has to be more than 0 and less than 100."}},"validators":["business_share_percent"],"visible_when":{"op":"eq","ref":"income_sources.businesses.joint_venture_election","value":"joint_venture"}},{"binds":"businesses[].notary_fees_whole_profit","clears":["income_sources.businesses.notary_net_profit"],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes if notarizing documents is the only work you do in this business.","help_lines":[],"help_when":[],"id":"income_sources.businesses.notary_fees_whole_profit","includes_united_states":false,"kind":"yesno","label":"Is all of this business's profit from your notary fees?","label_when":[],"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.business_situations.notary_net_profits","required_when":{"op":"truthy","ref":"income_sources.businesses.notary_fees"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.notary_fees"}},{"binds":"businesses[].notary_net_profit","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Take the notary fees and subtract the costs of your notary work, from your own records. Give the figure in United States dollars. This part is left out of self-employment tax.","help_lines":[],"help_when":[],"id":"income_sources.businesses.notary_net_profit","includes_united_states":false,"kind":"money","label":"How much of this business's profit is from your notary fees?","label_when":[],"options":[],"placeholder":"1500","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.business_situations.notary_net_profits","required_when":{"op":"eq","ref":"income_sources.businesses.notary_fees_whole_profit","value":false},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.businesses.notary_fees_whole_profit","value":false}},{"binds":"businesses[].prior_year_limited_loss_rules","clears":["income_sources.businesses.at_risk.carried_loss","income_sources.businesses.at_risk.carried_loss_from_sale","income_sources.businesses.passive_carried_loss","income_sources.businesses.passive_carried_loss_before_2018"],"currency_pickable":false,"derived_from_presence":[],"help":"Last year's Form 6198 shows a loss held back by the at-risk rules, and last year's Form 8582 one held back by the passive activity rules.","help_lines":["Choose Not sure if you cannot tell yet: the return cannot be built until you answer this."],"help_when":[],"id":"income_sources.businesses.prior_year_limited_loss_rules","includes_united_states":false,"kind":"choice","label":"Which rules held back your loss carried from last year?","label_when":[],"options":[{"label":"The at-risk rules, on Form 6198.","value":"at_risk"},{"label":"The passive activity rules, on Form 8582.","value":"passive"},{"label":"Both of them.","value":"both"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.prior_year_limited_loss"}},{"binds":"businesses[].passive_carried_loss","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part VII, column (c), of last year's Form 8582, on the row for this business. Give it in United States dollars. It can come off this year's figures.","help_lines":[],"help_when":[],"id":"income_sources.businesses.passive_carried_loss","includes_united_states":false,"kind":"money","label":"How much loss of this business did your Form 8582 last year carry forward?","label_when":[],"options":[],"placeholder":"1000","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.prior_year_limited_loss"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.businesses.prior_year_limited_loss_rules","value":"passive"},{"op":"eq","ref":"income_sources.businesses.prior_year_limited_loss_rules","value":"both"}]}]}},{"binds":"businesses[].prior_loss_places.elsewhere","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part IX of last year's Form 8582 shows it, if that part was filled in. Say no if the whole loss was on that schedule.","help_lines":[],"help_when":[],"id":"income_sources.businesses.prior_loss_places.elsewhere","includes_united_states":false,"kind":"yesno","label":"Was any of your carried loss reported somewhere other than Schedule C last year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"gt","ref":"income_sources.businesses.passive_carried_loss","value":0}},{"binds":"businesses[].prior_loss_places.form_4797_part_i","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part IX of last year's Form 8582, column (d), on the block for Form 4797 Part I. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.businesses.prior_loss_places.form_4797_part_i","includes_united_states":false,"kind":"money","label":"How much of your carried loss was on Form 4797, Part I?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"gt","ref":"income_sources.businesses.passive_carried_loss","value":0},{"op":"truthy","ref":"income_sources.businesses.prior_loss_places.elsewhere"}]}},{"binds":"businesses[].prior_loss_places.form_4797_part_ii","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part IX of last year's Form 8582, column (d), on the block for Form 4797 Part II. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.businesses.prior_loss_places.form_4797_part_ii","includes_united_states":false,"kind":"money","label":"How much of your carried loss was on Form 4797, Part II?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"gt","ref":"income_sources.businesses.passive_carried_loss","value":0},{"op":"truthy","ref":"income_sources.businesses.prior_loss_places.elsewhere"}]}},{"binds":"businesses[].passive_carried_loss_before_2018","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your own records or your earlier Forms 8582. A loss from before 2018 does not reduce your qualified business income. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.businesses.passive_carried_loss_before_2018","includes_united_states":false,"kind":"money","label":"How much of your carried loss arose before 2018?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.prior_year_limited_loss"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.businesses.prior_year_limited_loss_rules","value":"passive"},{"op":"eq","ref":"income_sources.businesses.prior_year_limited_loss_rules","value":"both"}]},{"op":"truthy","ref":"income_sources.qualified_business_income_deduction_claimed"}]}},{"binds":"businesses[].at_risk.carried_loss","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Use last year's Form 6198 for this activity: the line 5 loss, without the parentheses, less line 21. Add what last year's return added back to income for it because the money at risk fell below zero. Give it in United States dollars. It comes off this year's figures first.","help_lines":["Choose Not sure if you cannot tell yet: the return cannot be built until you give it."],"help_when":[],"id":"income_sources.businesses.at_risk.carried_loss","includes_united_states":false,"kind":"money","label":"How much did your Form 6198 last year carry forward for this business?","label_when":[],"options":[],"placeholder":"1000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.prior_year_limited_loss"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.businesses.prior_year_limited_loss_rules","value":"at_risk"},{"op":"eq","ref":"income_sources.businesses.prior_year_limited_loss_rules","value":"both"}]}]}},{"binds":"businesses[].at_risk.carried_loss_from_sale","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Last year's Form 6198 for this business shows such a loss on line 2a or 2b, a loss on Form 8949, Schedule D or Form 4797.","help_lines":["Choose Not sure if you cannot tell yet: the return cannot be built until you answer it."],"help_when":[],"id":"income_sources.businesses.at_risk.carried_loss_from_sale","includes_united_states":false,"kind":"yesno","label":"Did any of that carried loss come from selling property you used in it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.prior_year_limited_loss"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.businesses.prior_year_limited_loss_rules","value":"at_risk"},{"op":"eq","ref":"income_sources.businesses.prior_year_limited_loss_rules","value":"both"}]}]}},{"binds":"businesses[].terminated_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date on your closing or sale paperwork.","help_lines":[],"help_when":[],"id":"income_sources.businesses.terminated_on","includes_united_states":false,"kind":"date","label":"On which day did you close or sell it?","label_when":[],"options":[],"placeholder":"2025-08-31","prefills":[],"required":false,"required_validator":"expatreturn_us.interview.authoring.presence_gates","required_when":{"op":"truthy","ref":"income_sources.businesses.has_closed"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.has_closed"}},{"binds":"businesses[].sold_business","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say no if you only closed it, or sold a single item such as a computer. Say yes if a buyer took over the business or most of what it owned.","help_lines":[],"help_when":[],"id":"income_sources.businesses.sold_business","includes_united_states":false,"kind":"yesno","label":"Did you sell the business, or all of its assets together, to someone?","label_when":[],"off_ramp":{"body":"When a business is sold, or all of its assets are sold together, the price is split between the assets on a form we do not prepare.","code":"business_sale","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare the sale of a whole business","when":{"op":"truthy","ref":"income_sources.businesses.sold_business"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.has_closed"}},{"clears":["income_sources.businesses.home_office.total_home_area_sqft"],"currency_pickable":false,"derived_from_presence":["businesses[].home_office"],"help":"The room or area has to be used regularly for the business and for nothing else. Count only work for this business: a home office you use as someone's employee cannot be deducted on this return.","help_lines":[],"help_when":[],"id":"income_sources.businesses.has_home_office","includes_united_states":false,"kind":"yesno","label":"Did you work from part of your home used only for this business?","label_when":[],"off_ramp":{"body":"A space you use for a daycare, or to store the inventory or product samples you sell, can count even when you also use it for other things. A daycare is worked out here at the flat rate, from the hours the space was used for it. Storing inventory or samples is not worked out here.","code":"home_office_exclusive_use_exceptions","next_step":"Continue. If the space is a daycare, you can answer yes, because a daycare space does not have to be kept only for the business. That holds only if you have applied for, been granted, or do not need a state license, certification, registration or approval to run the daycare. If you store inventory or samples there, use another preparer for a return like this. Your answers stay saved.","severity":"info","title":"Two uses of a home do not need a space kept only for the business","when":{"op":"eq","ref":"income_sources.businesses.has_home_office","value":false}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"businesses[].home_office.simplified_method_elected","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The flat rate needs only the floor area of the space. The detailed way works out the business share of what running your whole home cost, from your bills for the year, and asks a few more questions.","help_lines":["With the flat rate none of your home's running costs and none of the home's own cost can be deducted for the business."],"help_when":[],"id":"income_sources.businesses.home_office.simplified_method_elected","includes_united_states":false,"kind":"yesno","label":"Are you claiming that space at the simple flat rate?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.has_home_office"}},{"binds":"businesses[].home_office.total_home_area_sqft","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your floor plan, your lease or your own measurement. We need square feet, not square meters.","help_lines":["We work out the share of your home used for the business from floor area.","1 square meter is about 10.8 square feet, so multiply a figure in square meters by 10.8."],"help_when":[],"id":"income_sources.businesses.home_office.total_home_area_sqft","includes_united_states":false,"kind":"integer","label":"How big is your whole home, in square feet?","label_when":[],"options":[],"placeholder":"1200","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"square_feet":{"message_bounds":"Enter the floor area as a whole number of square feet, from 1 to 999999."}},"validators":["square_feet"],"visible_when":{"op":"truthy","ref":"income_sources.businesses.has_home_office"}},{"binds":"businesses[].home_office.business_area_sqft","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Measure the room or area you use for nothing else, or read it off your floor plan. We need square feet, not square meters: 1 square meter is about 10.8 square feet.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.business_area_sqft","includes_united_states":false,"kind":"integer","label":"How big is the part you use only for business, in square feet?","label_when":[],"options":[],"placeholder":"120","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"square_feet":{"message_bounds":"Enter the floor area as a whole number of square feet, from 1 to 999999."}},"validators":["square_feet"],"visible_when":{"op":"truthy","ref":"income_sources.businesses.has_home_office"}},{"binds":"businesses[].home_office.daycare","clears":["income_sources.businesses.home_office.total_hours_available","income_sources.businesses.home_office.total_hours_business_used","income_sources.businesses.home_office.daycare_exclusive"],"currency_pickable":false,"derived_from_presence":[],"help":"Answer no unless you are paid to look after children or adults in your home. A daycare is worked out from the hours the space was open, so we ask for those next.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.daycare","includes_united_states":false,"kind":"yesno","label":"Do you run a daycare from that space?","label_when":[],"off_ramp":{"body":"A home used for daycare is worked out on Form 8829 from the hours the space was open, which we do not prepare here.","code":"home_office_daycare","next_step":"Choose the flat rate instead, or use another preparer for a return like this. Your answers stay saved.","severity":"block","title":"We do not prepare a home daycare by the detailed way","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.home_office.daycare"},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}]}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.has_home_office"}},{"binds":"businesses[].home_office.other_fixed_business_location","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example an office, a studio or a shop the business uses. Answer no if you work only from home, or only visit clients at their own premises.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.other_fixed_business_location","includes_united_states":false,"kind":"yesno","label":"Does this business also earn money at a fixed place other than your home?","label_when":[],"off_ramp":{"body":"When the business also earns money somewhere other than your home, only the part earned at home counts toward the limit on the deduction, whichever way you claim the space, and splitting it by the time spent at each place is not something we do here.","code":"home_office_other_location","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a business with a second place of work","when":{"op":"truthy","ref":"income_sources.businesses.home_office.other_fixed_business_location"}},"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.domain.business.HomeOfficeFacts._check_method","required_when":{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.has_home_office"}},{"binds":"businesses[].home_office.other_home_used_for_business","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example a home you moved out of during the year, or a second home you also work from. Answer no if this is the only home you worked from.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.other_home_used_for_business","includes_united_states":false,"kind":"yesno","label":"During the year, did you also use a different home for this business?","label_when":[],"off_ramp":{"body":"Each home you used for the business during the year is claimed on its own, and we prepare the claim for one home here.","code":"home_office_second_home","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We prepare the home office of one home only","when":{"op":"truthy","ref":"income_sources.businesses.home_office.other_home_used_for_business"}},"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f8829.home_office_refusals","required_when":{"op":"or","rules":[{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":true},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.has_home_office"}},{"binds":"businesses[].home_office.daycare_exclusive","clears":["income_sources.businesses.home_office.total_hours_available","income_sources.businesses.home_office.total_hours_business_used"],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes if nothing else happens there, such as family meals or sleeping. Say no if the space is also used for other things, and we ask for the hours next.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.daycare_exclusive","includes_united_states":false,"kind":"yesno","label":"Do you use that space only for the daycare?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"truthy","ref":"income_sources.businesses.home_office.daycare"}]}},{"binds":"businesses[].home_office.total_hours_available","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your own diary of opening hours.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.total_hours_available","includes_united_states":false,"kind":"integer","label":"How many hours was your space available for the daycare during the year?","label_when":[],"options":[],"placeholder":"8760","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.income_refusals.daycare_hours_refusals","required_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.home_office.daycare"},{"op":"ne","ref":"income_sources.businesses.home_office.daycare_exclusive","value":true}]},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"hours_available_in_a_year":{"message_bounds":"Enter the hours as a whole number, from 1 to 8784, which is every hour of the longest year."}},"validators":["hours_available_in_a_year"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"truthy","ref":"income_sources.businesses.home_office.daycare"},{"op":"ne","ref":"income_sources.businesses.home_office.daycare_exclusive","value":true}]}},{"binds":"businesses[].home_office.total_hours_business_used","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From the same diary.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.total_hours_business_used","includes_united_states":false,"kind":"integer","label":"And how many of those hours did you actually use it for the daycare?","label_when":[],"options":[],"placeholder":"2400","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.income_refusals.daycare_hours_refusals","required_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.home_office.daycare"},{"op":"ne","ref":"income_sources.businesses.home_office.daycare_exclusive","value":true}]},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"hours_in_a_year":{"message_bounds":"Enter the hours as a whole number, from 0 to 8784, which is every hour of the longest year."}},"validators":["hours_in_a_year"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"truthy","ref":"income_sources.businesses.home_office.daycare"},{"op":"ne","ref":"income_sources.businesses.home_office.daycare_exclusive","value":true}]}},{"binds":"businesses[].home_office.home_owned","clears":["income_sources.businesses.home_office.improvements_after_business_use"],"currency_pickable":false,"derived_from_presence":[],"help":"Answer no if you rent it. An owner deducts part of the mortgage interest, the property tax and the home's own cost; a tenant deducts part of the rent.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.home_owned","includes_united_states":false,"kind":"yesno","label":"Do you own the home?","label_when":[],"off_ramp":{"body":"When the business or its use of your home ends part way through the year, only part of the year's write-off of the home can be taken, and we do not work that part out here.","code":"home_office_business_ended","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a home office that stopped during the year","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.home_office.home_owned"},{"op":"truthy","ref":"income_sources.businesses.has_closed"},{"op":"age_lt","ref":"income_sources.businesses.terminated_on","value":1}]}},"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.domain.business.HomeOfficeFacts._check_method","required_when":{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}]}},{"binds":"businesses[].home_office.used_for_business_all_year","clears":["income_sources.businesses.home_office.business_use_began_on","income_sources.businesses.home_office.business_use_ended_on"],"currency_pickable":false,"derived_from_presence":[],"help":"Answer no if you started or stopped using it for the business during the year, or if the business itself started or closed during the year. Only the part of the year you used it counts.","help_lines":[],"help_when":[[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}]},{"op":"truthy","ref":"income_sources.businesses.home_office.home_owned"}]},"Answer no if you started or stopped using it for the business during the year, or if the business itself started or closed during the year. The days are asked later, with your home's details."]],"id":"income_sources.businesses.home_office.used_for_business_all_year","includes_united_states":false,"kind":"yesno","label":"Did you use the space for this business on every day of the year?","label_when":[],"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f8829.home_office_refusals","required_when":{"op":"or","rules":[{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":true},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.has_home_office"}},{"binds":"businesses[].home_office.business_use_began_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your own records, such as your lease or your first invoice. Leave it blank if you were already using it on the first day of the year.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.business_use_began_on","includes_united_states":false,"kind":"date","label":"On which day did you start using the space for this business?","label_when":[],"options":[],"placeholder":"2025-07-01","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"not_after_tax_year":{"message_algorithm":"Check this date: it has to fall on or before the last day of the year this return is for."},"not_before_tax_year":{"message_algorithm":"Check this date: it has to fall within the year this return is for."}},"validators":["not_before_tax_year","not_after_tax_year"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"eq","ref":"income_sources.businesses.home_office.used_for_business_all_year","value":false},{"op":"or","rules":[{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":true},{"op":"eq","ref":"income_sources.businesses.home_office.home_owned","value":false}]}]}},{"binds":"businesses[].home_office.business_use_ended_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your own records. Leave it blank if you were still using it on the last day of the year.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.business_use_ended_on","includes_united_states":false,"kind":"date","label":"On which day did you stop using the space for this business?","label_when":[],"options":[],"placeholder":"2025-10-31","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"not_after_tax_year":{"message_algorithm":"Check this date: it has to fall on or before the last day of the year this return is for."},"not_before_tax_year":{"message_algorithm":"Check this date: it has to fall within the year this return is for."}},"validators":["not_before_tax_year","not_after_tax_year"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"eq","ref":"income_sources.businesses.home_office.used_for_business_all_year","value":false},{"op":"or","rules":[{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":true},{"op":"eq","ref":"income_sources.businesses.home_office.home_owned","value":false}]}]}},{"binds":"businesses[].home_office.filed_form_8829_before","clears":["income_sources.businesses.home_office.carryover_operating_expenses","income_sources.businesses.home_office.carryover_excess_casualty_depreciation"],"currency_pickable":false,"derived_from_presence":[],"help":"Look for a Form 8829 with any earlier year's return. Costs a limit stopped you deducting then can carry forward to this year, even if you used the flat rate in between.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.filed_form_8829_before","includes_united_states":false,"kind":"yesno","label":"Have you claimed this home office the detailed way before, on a Form 8829?","label_when":[],"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.domain.business.HomeOfficeFacts._check_method","required_when":{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}]}},{"binds":"businesses[].home_office.carryover_operating_expenses","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 43 of your last Form 8829. If you used the flat rate last year, it is line 6a of last year's Simplified Method Worksheet instead. Enter zero if there is none. The form gives it in United States dollars.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.carryover_operating_expenses","includes_united_states":false,"kind":"money","label":"How much in running costs did your last Form 8829 carry forward?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"required_validator":"expatreturn_us.domain.business.HomeOfficeFacts._check_method","required_when":{"op":"truthy","ref":"income_sources.businesses.home_office.filed_form_8829_before"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}]},{"op":"truthy","ref":"income_sources.businesses.home_office.filed_form_8829_before"}]}},{"binds":"businesses[].home_office.carryover_excess_casualty_depreciation","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 44 of your last Form 8829. If you used the flat rate last year, it is line 6b of last year's Simplified Method Worksheet instead. Enter zero if there is none. The form gives it in United States dollars.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.carryover_excess_casualty_depreciation","includes_united_states":false,"kind":"money","label":"What damage losses and home write-off did your last Form 8829 carry forward?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"required_validator":"expatreturn_us.domain.business.HomeOfficeFacts._check_method","required_when":{"op":"truthy","ref":"income_sources.businesses.home_office.filed_form_8829_before"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}]},{"op":"truthy","ref":"income_sources.businesses.home_office.filed_form_8829_before"}]}},{"clears":["income_sources.businesses.home_office.casualty_losses"],"currency_pickable":false,"derived_from_presence":["businesses[].home_office.casualty_losses"],"help":"Answer yes only for a loss your insurance did not fully pay for. Ordinary wear and repairs belong in the list of what running your home cost.","help_lines":[],"help_when":[],"id":"income_sources.businesses.home_office.has_casualty_loss","includes_united_states":false,"kind":"yesno","label":"Was your home damaged or robbed by fire, storm, theft or another sudden event?","label_when":[],"off_ramp":{"body":"A loss from damage or theft goes through a separate IRS worksheet before it reaches the home office form, and we do not prepare that worksheet here.","code":"home_office_casualty_loss","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare damage to your home","when":{"op":"truthy","ref":"income_sources.businesses.home_office.has_casualty_loss"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false}]}},{"binds":"businesses[].home_office.casualty_losses","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your repair bills, or what was stolen, less what your insurer paid, from the insurer's letter. Give it in United States dollars. 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Your answers stay saved.","severity":"block","title":"We do not split housing costs claimed twice","when":{"op":"and","rules":[{"op":"in","ref":"income_sources.businesses.home_office.expenses.category","values":["rent","utilities","insurance","repairs_maintenance"]},{"op":"gt","ref":"income_sources.businesses.home_office.expenses.amount","value":0},{"op":"or","rules":[{"op":"gt","ref":"foreign_tax.housing_facts.qualified_housing_expenses","value":0},{"op":"gt","ref":"foreign_tax.spouse_housing_facts.qualified_housing_expenses","value":0}]}]}},"options":[{"help":"Only interest on a loan you used to buy, build or improve this home counts here. 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Your answers stay saved.","severity":"block","title":"We do not prepare property first used before 1987","when":{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":10000},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2018},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":32}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":33}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2020},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":34}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":35}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2022},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":36}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2023},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":37}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2024},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":38}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":39}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.businesses.depreciable_assets.placed_in_service_on","value":40}]}]}]}]}},"options":[],"placeholder":"2025-03-01","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"not_after_tax_year":{"message_algorithm":"Check this date: it has to fall on or before the last day of the year this return is for."}},"validators":["not_after_tax_year"]},{"binds":"businesses[].depreciable_assets[].cost_or_other_basis","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The price on your purchase contract or invoice, plus your costs of buying it. Those are costs such as legal fees, recording fees, transfer taxes and delivery. For a building, include the land under it: the next question takes the land back out. Give the figure in United States dollars. If you paid in another currency, convert it at the exchange rate on the day you paid. If your currency has more than one official rate, give the figure in US dollars at the rate you actually used.","help_lines":[],"help_when":[[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.converted_from_personal_use"},"You used it privately first, so give what it cost you plus what you spent improving it before you started using it for the business."]],"id":"income_sources.businesses.depreciable_assets.cost_or_other_basis","includes_united_states":false,"kind":"money","label":"What did it cost you, in United States dollars?","label_when":[],"options":[],"placeholder":"2400","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"businesses[].depreciable_assets[].land_value","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Land is never written off, so the cost has to be split between the land and the building.","help_lines":["Your purchase contract or your property tax assessment may show the split; if neither does, divide the cost in proportion to what the land and the building were each worth.","A building always stands on land, so enter zero only if the cost includes none, as with some apartments in a larger building.","Give the figure in United States dollars."],"help_when":[],"id":"income_sources.businesses.depreciable_assets.land_value","includes_united_states":false,"kind":"money","label":"How much of what you paid was for the land the building stands on?","label_when":[],"options":[],"placeholder":"50000","prefills":[],"required":false,"required_validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_land_value","required_when":{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"land_below_cost":{"message_algorithm":"Check the land share: it has to be less than the whole cost of the building and its land, because the building itself is what gets written off."}},"validators":["land_below_cost"],"visible_when":{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]}},{"binds":"businesses[].depreciable_assets[].interior_improvement_of_building_in_use","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example, new partitions, lighting or a fit-out inside an office or shop that was already open. 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Give the figure in United States dollars.","help_lines":[],"help_when":[],"id":"income_sources.businesses.depreciable_assets.disposal_land_proceeds","includes_united_states":false,"kind":"money","label":"How much of the price you received was for the land?","label_when":[],"options":[],"placeholder":"40000","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","required_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"},{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]},{"op":"gt","ref":"income_sources.businesses.depreciable_assets.land_value","value":0}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"},{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]},{"op":"gt","ref":"income_sources.businesses.depreciable_assets.land_value","value":0}]}},{"binds":"businesses[].depreciable_assets[].form_1099s_gross_proceeds","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 2 of the Form 1099-S the closing agent sent you for this sale. Enter zero if no Form 1099-S came, which is usual for a sale outside the United States.","help_lines":[],"help_when":[],"id":"income_sources.businesses.depreciable_assets.form_1099s_gross_proceeds","includes_united_states":false,"kind":"money","label":"What gross proceeds did the Form 1099-S you received for the sale show?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","required_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"},{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"},{"op":"in","ref":"income_sources.businesses.depreciable_assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]}},{"binds":"businesses[].depreciable_assets[].disposal_to_related_party","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Related includes your spouse, a parent, grandparent or other ancestor, a child, grandchild or other descendant, and a brother or sister, half brothers and sisters included; a company in which you, directly or through those family members, own more than 10% of the value of the stock; a partnership in which you own more than 10% of the capital or profits; a trust you set up or benefit from; a tax-exempt charity or educational organization that you or your family control; and, generally, an estate you are a beneficiary of.","help_lines":["Publication 925 lists every case.","Your sale contract names the buyer."],"help_when":[],"id":"income_sources.businesses.depreciable_assets.disposal_to_related_party","includes_united_states":false,"kind":"yesno","label":"Was the buyer related to you?","label_when":[],"off_ramp":{"body":"A sale to a relative, or to a company, partnership or trust tied to you that way, is taxed under rules we do not work out here.","code":"asset_sale_related_buyer","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a sale to someone related to you","when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposal_to_related_party"}},"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","required_when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}},{"binds":"businesses[].depreciable_assets[].disposal_fully_taxable","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer no if you are being paid in installments over more than one year, or if part of the gain is put off, for example by exchanging it for another item. Your sale contract shows how you are paid.","help_lines":[],"help_when":[],"id":"income_sources.businesses.depreciable_assets.disposal_fully_taxable","includes_united_states":false,"kind":"yesno","label":"Are you taxed this year on all the gain or loss on the sale?","label_when":[],"off_ramp":{"body":"A sale paid in installments, or one whose gain is put off, is reported on a form we do not prepare here.","code":"asset_sale_over_years","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a sale paid over more than one year","when":{"op":"eq","ref":"income_sources.businesses.depreciable_assets.disposal_fully_taxable","value":false}},"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","required_when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}},{"binds":"businesses[].depreciable_assets[].disposed_part_only","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example, two desks from a set you entered as one item. Answer no if all of it went.","help_lines":[],"help_when":[],"id":"income_sources.businesses.depreciable_assets.disposed_part_only","includes_united_states":false,"kind":"yesno","label":"Did you sell or give up only part of it?","label_when":[],"off_ramp":{"body":"When only part of an item goes, the gain or loss is worked out on that part's own share of the cost, which we do not work out here.","code":"asset_partly_sold","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare the sale of part of an item","when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_part_only"}},"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","required_when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}},{"binds":"businesses[].depreciable_assets[].acquired_by","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"An inherited item's sale counts as held for more than a year however long you had it. Your purchase contract, the estate papers or the gift papers show it.","help_lines":[],"help_when":[],"id":"income_sources.businesses.depreciable_assets.acquired_by","includes_united_states":false,"kind":"choice","label":"How did you come to own it?","label_when":[],"options":[{"label":"I bought it.","value":"purchase"},{"label":"I inherited it.","value":"inheritance"},{"label":"It was a gift, or my spouse passed it to me.","value":"gift_or_spouse"}],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","required_when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"You gave this answer before we started working it out for you. It is kept here for your records and is not filed.","help_lines":[],"help_when":[],"id":"income_sources.businesses.depreciable_assets.method","includes_united_states":false,"kind":"choice","label":"Which way did you tell us before that you were writing it off?","label_when":[],"off_ramp":{"body":"Before, we asked you which way this item was written off, over how many years, and how much first-year allowance you took. We now work those out from the kind of item and the day you started using it, so your earlier answers are kept here for your records and nothing is worked out from them.","code":"asset_write_off_answers_kept","next_step":"Continue. 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It is kept here for your records and is not filed.","help_lines":[],"help_when":[],"id":"income_sources.businesses.depreciable_assets.recovery_period_years","includes_united_states":false,"kind":"text","label":"Over how many years, as you told us before, are you writing it off?","label_when":[],"off_ramp":{"body":"Before, we asked you which way this item was written off, over how many years, and how much first-year allowance you took. We now work those out from the kind of item and the day you started using it, so your earlier answers are kept here for your records and nothing is worked out from them.","code":"asset_write_off_answers_kept","next_step":"Continue. 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It is kept here for your records and is not filed.","help_lines":[],"help_when":[],"id":"income_sources.businesses.depreciable_assets.bonus_depreciation_elected","includes_united_states":false,"kind":"money","label":"How much first-year allowance did you tell us before that you were taking?","label_when":[],"off_ramp":{"body":"Before, we asked you which way this item was written off, over how many years, and how much first-year allowance you took. We now work those out from the kind of item and the day you started using it, so your earlier answers are kept here for your records and nothing is worked out from them.","code":"asset_write_off_answers_kept","next_step":"Continue. 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On a Form 1099-DIV, enter box 1a as one row and box 1b as a second row: box 1b is the part of box 1a taxed at the lower rate, so entering both is not counting it twice.","help_lines":["Interest is box 1 or box 3 of a Form 1099-INT, or box 1, 2 or 8 of a Form 1099-OID, and tax-exempt interest is box 8 of a Form 1099-INT.","An ordinary dividend is box 1a of a Form 1099-DIV, and its qualified part is box 1b.","A nondividend distribution is box 3 of a Form 1099-DIV, and a capital gain distribution is box 2a."],"help_when":[],"id":"income_sources.investment_income.kind","includes_united_states":false,"kind":"choice","label":"Which kind of payment did you receive?","label_when":[],"options":[{"help":"Form 1099-INT box 1 or 3, or Form 1099-OID box 1, 2 or 8.","label":"Interest.","value":"interest"},{"help":"Form 1099-INT box 8.","label":"Tax-exempt interest.","value":"tax_exempt_interest"},{"help":"Form 1099-DIV box 1a.","label":"A dividend (its full amount).","value":"ordinary_dividend"},{"help":"Form 1099-DIV box 1b.","label":"The qualified part of a dividend.","value":"qualified_dividend"},{"help":"Form 1099-DIV box 3. This is your own money coming back to you rather than a profit, so it is not taxed until the payments are more than what the shares cost you. 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A bank or bond outside the United States does not qualify, even when your statement calls the interest tax-free.","code":"foreign_exempt_interest","next_step":"Choose the interest kind for this payment instead, and enter it as ordinary interest.","severity":"block","title":"Interest from abroad is not free of federal tax","when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"eq","ref":"income_sources.investment_income.kind","value":"tax_exempt_interest"}]}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"investment_income[].amount","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"The figure printed in the box you chose for this payment.","help_lines":[],"help_when":[[{"op":"eq","ref":"income_sources.investment_income.kind","value":"qualified_dividend"},"A dividend is qualified only if you held the shares more than 60 days around the ex-dividend date (the first day a buyer no longer gets the dividend), even when box 1b shows it. If you held them 60 days or less, leave it out of this row. For preferred stock whose dividend is for periods adding up to more than 366 days, you must have held the shares more than 90 days during the 181 days that begin 90 days before that date. Days when you had a short sale or an option on the same stock, or other protection against a loss, do not count toward the days you held it. Leave out any part you received as a nominee for someone else."],[{"op":"eq","ref":"income_sources.investment_income.kind","value":"interest"},"Enter the full figure the form shows, even if part of it is someone else's, accrued interest you paid when you bought a bond, or bond premium you take off. 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Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.investment_income.accrued_interest_paid","includes_united_states":false,"kind":"money","label":"How much accrued interest did you pay the seller when buying the bond?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income_reduced"},{"op":"in","ref":"income_sources.investment_income.kind","values":["interest","ordinary_dividend"]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.investment_income.tax_exempt"}]}]},{"op":"truthy","ref":"income_sources.investment_income.amount_reduced"}]},{"op":"eq","ref":"income_sources.investment_income.kind","value":"interest"}]}},{"binds":"investment_income[].bond_premium_amortized","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"Box 11 of your Form 1099-INT shows the premium for the year, or box 12 for Treasury interest. 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If they have none, use their other taxpayer identification number. You also need to give the buyer your own number.","help_lines":[],"help_when":[],"id":"income_sources.investment_income.buyer_tin","includes_united_states":false,"kind":"ssn","label":"What is your buyer's Social Security number?","label_when":[],"options":[],"placeholder":"400-12-3456","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"nine_digit_tin":{"message":"Enter the nine digits from the card, for example 400-12-3456."}},"validators":["nine_digit_tin"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.seller_financed_interest"},{"op":"eq","ref":"income_sources.investment_income.kind","value":"interest"},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.investment_income.tax_exempt"}]}]},{"op":"truthy","ref":"income_sources.investment_income.seller_financed_mortgage"},{"op":"truthy","ref":"income_sources.investment_income.buyer_used_as_home"}]}},{"address_variant":"full","binds":"investment_income[].buyer_address","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Usually the property you sold them, if they live there.","help_lines":[],"help_when":[],"id":"income_sources.investment_income.buyer_address","includes_united_states":false,"kind":"address","label":"What is your buyer's address?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"city_name":{"message":"Use only letters and spaces for the town or city. A letter with an accent cannot be filed, so write Koln rather than Köln.","message_too_long":"Write the town or city in 22 characters or fewer, which is all the IRS form has room for."},"street_address":{"message":"Use only letters, numbers, hyphens, slashes and spaces here: the IRS does not accept periods or commas in an address, so write St instead of St. and leave out the comma before an apartment number.","message_too_long":"Write the address line in 35 characters or fewer. If it will not fit, put the rest on the second line."}},"validators":["street_address","city_name"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.seller_financed_interest"},{"op":"eq","ref":"income_sources.investment_income.kind","value":"interest"},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.investment_income.tax_exempt"}]}]},{"op":"truthy","ref":"income_sources.investment_income.seller_financed_mortgage"},{"op":"truthy","ref":"income_sources.investment_income.buyer_used_as_home"}]}},{"binds":"investment_income[].foreign_tax_paid","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 6 of your Form 1099-INT, or box 7 of your Form 1099-DIV, in United States dollars as the form shows it. This tax counts toward the credit for tax you paid abroad, except tax on a dividend if you held the shares fewer than 16 days around the ex-dividend date (the first day a buyer no longer gets the dividend). Tax in another currency goes on the page about tax you paid abroad instead.","help_lines":[],"help_when":[],"id":"income_sources.investment_income.foreign_tax_paid","includes_united_states":false,"kind":"money","label":"How much foreign tax was taken off before it reached you?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.investment_income.any_tax_taken_off"}},{"binds":"investment_income[].foreign_tax_paid_by","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A United States fund that holds shares abroad can pass the tax it paid there on to you, and its Form 1099-DIV then shows it in box 7. Otherwise the country the payment came from took it.","help_lines":[],"help_when":[],"id":"income_sources.investment_income.foreign_tax_paid_by","includes_united_states":false,"kind":"choice","label":"Who took that foreign tax off the payment to you?","label_when":[],"off_ramp":{"body":"Foreign tax a fund passed through can be claimed without the full credit form when all of your income from abroad is interest, dividends and the like, all of your foreign tax is on statements like this one, and the total is within 300 dollars, or 600 dollars on a joint return. If your return needs the full form, the review page says so, and a return like that cannot be filed from here.","code":"investment_foreign_tax","next_step":"Continue. The review page says whether the short route applies.","severity":"review","title":"A fund's foreign tax is filed from here only on the short route","when":{"op":"eq","ref":"income_sources.investment_income.foreign_tax_paid_by","value":"united_states_fund"}},"options":[{"label":"A United States mutual fund or other investment fund that passed it through to you.","value":"united_states_fund"},{"label":"The country the payment came from, before it reached you.","value":"foreign_country"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}},{"binds":"investment_income[].foreign_tax_on_form_1099","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 6 of a Form 1099-INT or box 7 of a Form 1099-DIV. A statement from a bank abroad is not a Form 1099.","help_lines":[],"help_when":[],"id":"income_sources.investment_income.foreign_tax_on_form_1099","includes_united_states":false,"kind":"yesno","label":"Does your Form 1099-INT or Form 1099-DIV show that foreign tax in US dollars?","label_when":[],"off_ramp":{"body":"Tax a country took that no Form 1099 shows in dollars is converted at the rate on the day it was paid, from its own currency, and the page about tax you paid abroad asks for both.","code":"investment_foreign_tax","next_step":"Enter it on that page and set the foreign tax on this payment to zero.","severity":"block","title":"Enter this tax on the page about tax you paid abroad","when":{"op":"eq","ref":"income_sources.investment_income.foreign_tax_on_form_1099","value":false}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.investment_income.foreign_tax_paid_by","value":"foreign_country"}},{"binds":"investment_income[].foreign_tax_also_on_foreign_tax_page","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Each tax is counted once. We ask so that the same tax is never claimed twice.","help_lines":[],"help_when":[],"id":"income_sources.investment_income.foreign_tax_also_on_foreign_tax_page","includes_united_states":false,"kind":"yesno","label":"Have you also entered this tax on the page about tax you paid abroad?","label_when":[],"off_ramp":{"body":"Counted here and on the page about tax you paid abroad, this tax would be claimed twice, so the return cannot be filed while both are there.","code":"investment_foreign_tax","next_step":"Remove it from one place: set the foreign tax on this payment to zero, or remove the row on that page.","severity":"block","title":"The same tax would be claimed twice","when":{"op":"truthy","ref":"income_sources.investment_income.foreign_tax_also_on_foreign_tax_page"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}},{"binds":"investment_income[].foreign_tax_claimable_back","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example tax withheld above the rate a tax treaty allows. Only the tax you legally owe counts for the credit, whether or not you claim the rest back. 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Only tax the United States kept back counts. Tax another country took goes on the page about tax you paid abroad, so leave this at zero if that is all that was taken.","help_lines":[],"help_when":[],"id":"income_sources.investment_income.federal_income_tax_withheld","includes_united_states":false,"kind":"money","label":"How much United States federal income tax was taken off before it reached you?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.investment_income.any_tax_taken_off"}},{"binds":"investment_income[].section_199a_dividends","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 5 of your Form 1099-DIV, headed Section 199A dividends. The amount is part of the total already in box 1a. Leave it at zero if the box is empty. Count only the dividends on shares you held more than 45 days during the 91 days that begin 45 days before the ex-dividend date. If you held a share 45 days or less, leave its dividend out of this box, even if the form shows it.","help_lines":[],"help_when":[],"id":"income_sources.investment_income.section_199a_dividends","includes_united_states":false,"kind":"money","label":"How much does box 5 of your Form 1099-DIV show?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"not","rules":[{"op":"in","ref":"income_sources.investment_income.kind","values":["interest","tax_exempt_interest","qualified_dividend","nondividend_distribution","capital_gain_distribution"]}]}},{"binds":"investment_income[].unrecaptured_section_1250_gain","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 2b is headed Unrecap. Sec. 1250 gain and is part of box 2a. 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Leave it at zero if the box is empty.","help_lines":[],"help_when":[],"id":"income_sources.investment_income.collectibles_gain","includes_united_states":false,"kind":"money","label":"How much does box 2d of your Form 1099-DIV show?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.investment_income.kind","value":"capital_gain_distribution"}},{"binds":"investment_income[].foreign_fund","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your statement or the fund's own papers say where it is set up. A fund based in Ireland, Luxembourg or another country, such as a UCITS fund, is set up outside the United States.","help_lines":["Choose Not sure if you cannot check.","A fund or ETF set up outside the United States is taxed under rules of its own, worked out on Form 8621. If you answer yes, enter this money on the fund's own row under shares in a fund set up abroad, and remove this row."],"help_when":[],"id":"income_sources.investment_income.foreign_fund","includes_united_states":false,"kind":"yesno","label":"Did a fund or ETF set up outside the United States pay you?","label_when":[],"off_ramp":{"body":"Payments and sales of a fund set up outside the United States are worked out on Form 8621 from the fund's own row, so this row cannot stay.","code":"foreign_fund_form_8621","next_step":"Add the fund under shares in a fund set up abroad on the kinds of income, with this payment or sale, then remove this row.","severity":"block","title":"Enter this fund's money on the fund's own row","when":{"op":"truthy","ref":"income_sources.investment_income.foreign_fund"}},"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","required_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"in","ref":"income_sources.investment_income.kind","values":["qualified_dividend","capital_gain_distribution"]}]},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"in","ref":"income_sources.investment_income.kind","values":["qualified_dividend","capital_gain_distribution"]}]}},{"binds":"investment_income[].us_broker_reported_box_1b","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Look for a Form 1099-DIV from a United States broker or fund that shows this amount in box 1b.","help_lines":["Answer no if the figure comes only from a statement of a bank or broker outside the United States."],"help_when":[],"id":"income_sources.investment_income.us_broker_reported_box_1b","includes_united_states":false,"kind":"yesno","label":"Did a United States form show it to you as a qualified dividend?","label_when":[],"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","required_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"eq","ref":"income_sources.investment_income.kind","value":"qualified_dividend"}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"eq","ref":"income_sources.investment_income.kind","value":"qualified_dividend"}]}},{"binds":"investment_income[].qualified_foreign_company","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes if your payer meets any one of these three tests. 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We then cannot file this return until you can."],"help_when":[],"id":"income_sources.investment_income.qualified_foreign_company","includes_united_states":false,"kind":"yesno","label":"Does your payer meet a test for a qualified foreign company?","label_when":[],"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","required_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"eq","ref":"income_sources.investment_income.kind","value":"qualified_dividend"}]},{"op":"eq","ref":"income_sources.investment_income.foreign_fund","value":false},{"op":"eq","ref":"income_sources.investment_income.us_broker_reported_box_1b","value":false}]},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"},{"op":"eq","ref":"income_sources.investment_income.kind","value":"qualified_dividend"}]},{"op":"eq","ref":"income_sources.investment_income.foreign_fund","value":false},{"op":"eq","ref":"income_sources.investment_income.us_broker_reported_box_1b","value":false}]}},{"binds":"investment_income[].return_of_capital_statement","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A payer outside the United States who sends no such statement has paid an ordinary dividend, and it is taxed as one.","help_lines":["Choose Not sure if you cannot check. 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If the home's sale is also on this return, enter the amount left out on it.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.vacant_land_home_exclusion","includes_united_states":false,"kind":"money","label":"How much gain did you leave out on the sale of the home itself?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_home_sale_qualifies"}]}},{"binds":"capital_transactions[].home_sale.vacant_land_home_loss","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A loss on the home reduces the land gain that can be left out. The home's sale on your Form 8949 shows it. Enter 0 if the home sold at a gain or broke even.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.vacant_land_home_loss","includes_united_states":false,"kind":"money","label":"How much money did you lose on the sale of the home itself?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_home_sale_qualifies"}]}},{"binds":"capital_transactions[].home_sale.remainder_interest_sold","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"This is a remainder interest: someone else keeps the right to live in the home now, and you sold the right to own it later.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.remainder_interest_sold","includes_united_states":false,"kind":"yesno","label":"Did you sell only the right to own the home in the future?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]}},{"binds":"capital_transactions[].home_sale.remainder_buyer_related","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A related party can be a related person, or a company, trust, partnership or other entity you control or have an interest in. A yes means none of the gain can be left out.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.remainder_buyer_related","includes_united_states":false,"kind":"yesno","label":"Is the buyer related to you?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]}},{"binds":"capital_transactions[].home_sale.remainder_earlier_interest_excluded","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Publication 523, Remainder interest: the gain can be left out only if you have not done so before on another interest in the same home. A yes means none of this gain can be left out.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.remainder_earlier_interest_excluded","includes_united_states":false,"kind":"yesno","label":"Did you sell an interest in this home before and leave out its gain?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]}},{"binds":"capital_transactions[].home_sale.earlier_home_converted","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes only if you put off tax on the gain from the earlier home by buying this one with the insurance or the award. Then your time in the earlier home counts as time in this one.","help_lines":["Count that time when you answer whether you owned and lived in the home for 2 of the 5 years, and in the days you lived in it."],"help_when":[],"id":"income_sources.capital_transactions.home_sale.earlier_home_converted","includes_united_states":false,"kind":"yesno","label":"Did you buy this home to replace an earlier home destroyed or condemned?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]}},{"binds":"capital_transactions[].home_sale.earlier_home_days","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The purchase and sale papers of the earlier home show its dates. These days are added to the time you owned this home, which we take from the dates you bought and sold it.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.earlier_home_days","includes_united_states":false,"kind":"integer","label":"How many days did you own and live in the earlier home?","label_when":[],"options":[],"placeholder":"400","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"day_count":{"message_bounds":"Enter the days as a whole number, with no decimals."}},"validators":["day_count"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.earlier_home_converted"}]}},{"binds":"capital_transactions[].home_sale.owned_two_of_five_years","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Publication 523, Eligibility Step 2: 24 months in total out of the 5 years up to the closing date. On a joint return, this is about you; your spouse is asked next.","help_lines":["If your spouse or former spouse gave the home to you, count the time they owned it as yours.","If your spouse died and you have not remarried, count the time your late spouse owned it.","If you or your spouse served in the uniformed services, the Foreign Service, the intelligence community or the Peace Corps on qualified official extended duty, you can choose to leave up to 10 years of that duty out of the 5 years you count back from the sale. The duty counts only if you were called or ordered to active duty for more than 90 days or for no set time, and your duty station was at least 50 miles from the home or you lived in government quarters under government orders. You can do this for one home at a time."],"help_when":[],"id":"income_sources.capital_transactions.home_sale.owned_two_of_five_years","includes_united_states":false,"kind":"yesno","label":"Did you own the home at least 2 of the 5 years before selling?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":false},{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]}]}]},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_home_sale_qualifies","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_buyer_related"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_earlier_interest_excluded"}]}]}]}]}},{"binds":"capital_transactions[].home_sale.lived_two_of_five_years","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Publication 523, Eligibility Step 3: 24 months, or 730 days, in total.","help_lines":["They do not have to be in one block, and vacations and other short absences count as time you lived there.","If you became unable to care for yourself and lived in the home as your main home for at least 12 months of those 5 years, time in a licensed care facility, such as a nursing home, counts as time you lived there.","While you owned it, time your spouse or former spouse lived there as their main home under a divorce or separation agreement or decree counts as yours.","If your spouse died and you have not remarried, count the time your late spouse lived there.","If you or your spouse served in the uniformed services, the Foreign Service, the intelligence community or the Peace Corps on qualified official extended duty, you can choose to leave up to 10 years of that duty out of the 5 years you count back from the sale. The duty counts only if you were called or ordered to active duty for more than 90 days or for no set time, and your duty station was at least 50 miles from the home or you lived in government quarters under government orders. You can do this for one home at a time."],"help_when":[],"id":"income_sources.capital_transactions.home_sale.lived_two_of_five_years","includes_united_states":false,"kind":"yesno","label":"Was it your main home for at least 2 of those 5 years?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":false},{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]}]}]},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_home_sale_qualifies","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_buyer_related"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_earlier_interest_excluded"}]}]}]}]}},{"binds":"capital_transactions[].home_sale.no_other_exclusion_in_two_years","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Publication 523, Eligibility Step 4: the gain on a main home can be left out only once in 2 years. Answer yes if you sold no other home in that time, or sold one and paid tax on all of its gain.","help_lines":[],"help_when":[[{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"},"For vacant land sold apart from your home, leave out the sale of that home itself: the two count as one sale."],[{"op":"ne","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart","value":true},"If you also sold vacant land next to this home within 2 years of it, as part of the home, leave out that land sale: the two count as one sale."]],"id":"income_sources.capital_transactions.home_sale.no_other_exclusion_in_two_years","includes_united_states":false,"kind":"yesno","label":"Before this sale, did you go 2 years without excluding another home's gain?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":false},{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]}]}]},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_home_sale_qualifies","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_buyer_related"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_earlier_interest_excluded"}]}]}]}]}},{"binds":"capital_transactions[].home_sale.spouse_owned_two_of_five_years","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"On a joint return only one of you has to meet the ownership test, but both of you have to meet the other two for the larger limit (Publication 523, Worksheet 1).","help_lines":["If you or your spouse served in the uniformed services, the Foreign Service, the intelligence community or the Peace Corps on qualified official extended duty, you can choose to leave up to 10 years of that duty out of the 5 years you count back from the sale. The duty counts only if you were called or ordered to active duty for more than 90 days or for no set time, and your duty station was at least 50 miles from the home or you lived in government quarters under government orders. 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If your spouse became unable to care for themselves and lived in the home as your main home for at least 12 months of those 5 years, time in a licensed care facility, such as a nursing home, counts as time you lived there.","help_lines":["If you or your spouse served in the uniformed services, the Foreign Service, the intelligence community or the Peace Corps on qualified official extended duty, you can choose to leave up to 10 years of that duty out of the 5 years you count back from the sale. The duty counts only if you were called or ordered to active duty for more than 90 days or for no set time, and your duty station was at least 50 miles from the home or you lived in government quarters under government orders. 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home office or a room you rented out counts, and so does renting out the whole home.","help_lines":[],"help_when":[[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2018},{"op":"lt","ref":"context.tax_year","value":2024}]},"Publication 523 for this year, Worksheet 3, Section A: \"Complete this section only if you used any part of your home for business or rental purposes between May 6, 1997, and the date of sale\"."],[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2023},{"op":"lt","ref":"context.tax_year","value":2026}]},"Publication 523 for this year, Worksheet 3, Section A: \"Complete this section only if you used all or part of your home for business or rental purposes between May 7, 1997, and the date of sale\"."]],"id":"income_sources.capital_transactions.home_sale.business_or_rental_use","includes_united_states":false,"kind":"yesno","label":"Since May 7, 1997, was any of your home used for business or rented?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]}},{"binds":"capital_transactions[].home_sale.business_use_on_sale_date","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A home office or a rented room inside the home you lived in does not count here. Otherwise the business or rental part is reported on Form 4797, Sales of Business Property (Instructions for Form 4797, Sale of Home Used for Business), and we prepare it with the rest of your return in the cases the next questions describe.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.business_use_on_sale_date","includes_united_states":false,"kind":"yesno","label":"On the sale day, was the home, or a part outside your living space, rented or used for business?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]}},{"binds":"capital_transactions[].home_sale.whole_home_used_on_sale_date","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The Form 4797 instructions report \"the sale of the entire property if used entirely for business\" on that form, with the part of the gain you can leave out entered on its own line.","help_lines":["Answer no if only a part separate from your living space was, such as the other unit of a duplex, a shop below your apartment or a stable."],"help_when":[],"id":"income_sources.capital_transactions.home_sale.whole_home_used_on_sale_date","includes_united_states":false,"kind":"yesno","label":"On that day, was all of your home rented out or used for business?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]}},{"binds":"capital_transactions[].home_sale.business_part_rented","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The sale of a rented home or part counts toward that rental's income or loss for the passive activity rules, which we do not work out for a home, so a yes means this return cannot be filed from here.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.business_part_rented","includes_united_states":false,"kind":"yesno","label":"Was it rented out, rather than used for a business of your own?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]},{"op":"ne","ref":"income_sources.capital_transactions.home_sale.separate_part_lived_in_two_of_five_years","value":true}]}},{"binds":"capital_transactions[].home_sale.business_use_began_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The Form 4797 instructions place the sale by whether the property \"was held more than 1 year after you converted it to business use\". For a part used that way since you bought the home, enter the day you bought it.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.business_use_began_on","includes_united_states":false,"kind":"date","label":"On what day did you begin that business or rental use?","label_when":[],"options":[],"placeholder":"2023-01-01","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]},{"op":"ne","ref":"income_sources.capital_transactions.home_sale.separate_part_lived_in_two_of_five_years","value":true}]}},{"binds":"capital_transactions[].home_sale.business_use_inside_living_area","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A home office or a spare room you rented out is an example. Publication 523, Space within the living area: for that space \"you do not need to report the sale of the business or rental part on Form 4797.\" Answer no if you rented out or used the whole home, or space outside your living area, at a time you did not live in it and later moved back.","help_lines":["Depreciation on such a former use is reported on Form 4797 in a way we do not work out, so this return cannot then be filed from here."],"help_when":[],"id":"income_sources.capital_transactions.home_sale.business_use_inside_living_area","includes_united_states":false,"kind":"yesno","label":"Was all that use inside your living area while you lived there?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date","value":false}]}},{"binds":"capital_transactions[].home_sale.former_space_income_in_sale_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Publication 523 for this year counts space formerly used for business or rental as part of your home only if, among other things, \"You didn't earn any business or rental income from the space in the year you sold your home.\" If you did, that part is reported on Form 4797 in a way we do not work out, so a yes means this return cannot be filed from here.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.former_space_income_in_sale_year","includes_united_states":false,"kind":"yesno","label":"Did it earn you any business or rental income in the year you sold?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date","value":false}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.business_use_inside_living_area","value":false},{"op":"gt","ref":"context.tax_year","value":2018},{"op":"lt","ref":"context.tax_year","value":2023}]}},{"binds":"capital_transactions[].home_sale.separate_part_used","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example the other unit of a duplex, a shop with your apartment above it, or a stable or farm.","help_lines":["Publication 523, Property Used Partly for Business or Rental: \"You can't exclude gain on the separate part of your property used for business or to produce rental income unless you owned and lived in that part of your property for at least 2 years during the 5-year period ending on the date of the sale.\" A room or other space within the living area of your home does not need its gain split off."],"help_when":[],"id":"income_sources.capital_transactions.home_sale.separate_part_used","includes_united_states":false,"kind":"yesno","label":"Was any of that use in a part separate from your living space?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date","value":false}]}},{"binds":"capital_transactions[].home_sale.separate_part_lived_in_two_of_five_years","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Publication 523: without that, \"Report the sale of the business or rental part on Form 4797\".","help_lines":["We prepare that for a part still rented out or used for a business on the day of the sale.","A part no longer used that way then, or one you lived in for 2 of the 5 years and used that way on the day of the sale, is reported in a way we do not work out, so this return cannot then be filed from here."],"help_when":[],"id":"income_sources.capital_transactions.home_sale.separate_part_lived_in_two_of_five_years","includes_united_states":false,"kind":"yesno","label":"Did you own and live in that separate part at least 2 of the 5 years before the 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523 for this year: \"If you have used part of the home (not within the home's living area) for solely business or rental purposes for more than 3 of the last 5 years, you need to make separate gain/loss calculations for the business and residence portions of your property.\" It does not say how the part is reported otherwise, so a no means this return cannot be filed from here.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.separate_part_business_over_three_of_five_years","includes_united_states":false,"kind":"yesno","label":"Did you use that part only for business or rental over 3 of the 5 years before the sale?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.whole_home_used_on_sale_date","value":false}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.separate_part_lived_in_two_of_five_years","value":false}]},{"op":"gt","ref":"context.tax_year","value":2018},{"op":"lt","ref":"context.tax_year","value":2023}]}},{"binds":"capital_transactions[].home_sale.business_part_percent","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Publication 523, Business or rental usage calculations: \"If you took depreciation on your home on past tax returns, use the same business or rental percentage that you used in determining how much depreciation to take.","help_lines":["If you didn't take depreciation on your home on past tax returns, compare the size of your business or rental space to the size of the whole property and express this as a percentage.\" We take that share of the sale price and of the selling costs for the business part."],"help_when":[],"id":"income_sources.capital_transactions.home_sale.business_part_percent","includes_united_states":false,"kind":"text","label":"What percentage of your property was that business or rental part?","label_when":[],"options":[],"placeholder":"33.3","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"home_business_part_percent":{"message":"Enter a percentage between 0 and 100, for example 33.3. It has to be more than 0 and less than 100."}},"validators":["home_business_part_percent"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.whole_home_used_on_sale_date","value":false}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.separate_part_lived_in_two_of_five_years","value":false}]},{"op":"ne","ref":"income_sources.capital_transactions.home_sale.separate_part_business_over_three_of_five_years","value":false}]}},{"binds":"capital_transactions[].home_sale.business_part_adjusted_basis","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 6 of the business or rental copy of Worksheet 2. Publication 523 has you make that copy. Give it in US dollars: if you paid in another currency, convert it at the exchange rate on the day you paid.","help_lines":["Improvements made only to one part go only to that part, all of the depreciation goes to the business part, and anything else for the whole property is shared by the business percentage you gave.","The rest of the cost basis you gave for the home is the part you lived in."],"help_when":[],"id":"income_sources.capital_transactions.home_sale.business_part_adjusted_basis","includes_united_states":false,"kind":"money","label":"What is the adjusted basis of the business or rental part of your property?","label_when":[],"options":[],"placeholder":"186000","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.whole_home_used_on_sale_date","value":false}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.separate_part_lived_in_two_of_five_years","value":false}]},{"op":"ne","ref":"income_sources.capital_transactions.home_sale.separate_part_business_over_three_of_five_years","value":false}]}},{"binds":"capital_transactions[].home_sale.business_part_land_price","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The Form 4797 instructions: \"you must allocate the amount realized between the two types of property based on their respective fair market values\", and the land is reported on its own line apart from the building. For a separate part, give the land of that part only; for an apartment with no land of its own, enter 0. For a price in another currency, convert it at the exchange rate on the day of the sale.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.business_part_land_price","includes_united_states":false,"kind":"money","label":"How much of your sale price for the business part was for the land?","label_when":[],"options":[],"placeholder":"100000","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.whole_home_used_on_sale_date","value":true}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.whole_home_used_on_sale_date","value":false}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.separate_part_lived_in_two_of_five_years","value":false}]},{"op":"ne","ref":"income_sources.capital_transactions.home_sale.separate_part_business_over_three_of_five_years","value":false}]}]}},{"binds":"capital_transactions[].home_sale.business_part_land_basis","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The land's part of the cost, from your purchase records. Or use the split you used for depreciation. Land is not depreciated, so none of the depreciation is the land's. Enter 0 if there is no land. If you paid in another currency, convert it at the exchange rate on the day you paid.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.business_part_land_basis","includes_united_states":false,"kind":"money","label":"How much of your basis in it is the land's?","label_when":[],"options":[],"placeholder":"80000","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.whole_home_used_on_sale_date","value":true}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.whole_home_used_on_sale_date","value":false}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.separate_part_lived_in_two_of_five_years","value":false}]},{"op":"ne","ref":"income_sources.capital_transactions.home_sale.separate_part_business_over_three_of_five_years","value":false}]}]}},{"binds":"capital_transactions[].home_sale.depreciation_after_may_6_1997","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your past Forms 4562 and 8829 show it. Count depreciation you could have taken even if you did not take it. This part of the gain cannot be left out and is taxed at up to 25%. It is also the depreciation the adjusted basis you gave was reduced by.","help_lines":["A year you used the simplified method for a home office counts as zero depreciation for that office."],"help_when":[[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2018},{"op":"lt","ref":"context.tax_year","value":2023}]},"Publication 523 for this year, Worksheet 3, Section A, Step 2: \"List the total of all depreciation deductions that you took or could have taken for the use of your home for business or rental purposes between May 6, 1997, and the date of sale\"."],[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2022},{"op":"lt","ref":"context.tax_year","value":2024}]},"Publication 523 for this year, Worksheet 3, Section A, Step 2: \"List the total of all depreciation deductions that you took or could have taken for the use of your home for business or rental purposes between May 7, 1997, and the date of sale\"."],[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2023},{"op":"lt","ref":"context.tax_year","value":2026}]},"Publication 523 for this year, Worksheet 3, Section A, Step 2: \"List the total of all depreciation deductions that you took or could have taken for the use of all or part of your home for business or rental purposes between May 7, 1997, and the date of sale\"."]],"id":"income_sources.capital_transactions.home_sale.depreciation_after_may_6_1997","includes_united_states":false,"kind":"money","label":"What depreciation did you or could you claim for it since May 7, 1997?","label_when":[],"options":[],"placeholder":"12000","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]}},{"binds":"capital_transactions[].home_sale.depreciation_straight_line_after_1986","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"That counts what you took and what you could have taken. That is the usual case: a rental home placed in service after 1986 is depreciated in equal amounts over 27.5 years, and a home office over 31.5 or 39 years.","help_lines":["The Form 4797 instructions say that for this property \"Section 1250 recapture does not apply.\" Any other depreciation is reported on Form 4797 in a way we do not work out, so a no means this return cannot be filed from here."],"help_when":[],"id":"income_sources.capital_transactions.home_sale.depreciation_straight_line_after_1986","includes_united_states":false,"kind":"yesno","label":"Was your depreciation all straight-line, no special allowance, on a use begun after 1986?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"gt","ref":"income_sources.capital_transactions.home_sale.depreciation_after_may_6_1997","value":0}]}},{"binds":"capital_transactions[].home_sale.depreciation_before_may_7_1997","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Form 4797 counts all of the depreciation, and only the part after May 6, 1997 cannot be left out. We do not work out the earlier part, so a yes means this return cannot be filed from here.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.depreciation_before_may_7_1997","includes_united_states":false,"kind":"yesno","label":"Did you take, or could you take, depreciation on it before May 7, 1997?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]},{"op":"ne","ref":"income_sources.capital_transactions.home_sale.separate_part_lived_in_two_of_five_years","value":true}]}},{"binds":"capital_transactions[].home_sale.nonqualified_use","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Time after you last lived there, within the 5 years before the sale, does not count, such as renting it out after you moved abroad.","help_lines":[],"help_when":[[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2018},{"op":"lt","ref":"context.tax_year","value":2021}]},"Publication 523 for this year, Worksheet 3, Section B, is for: \"there is a period, after the year 2008, when neither you nor your spouse (or your former spouse) used the property as a main home\"."],[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2020},{"op":"lt","ref":"context.tax_year","value":2023}]},"Publication 523 for this year, Worksheet 3, Section B, is for: \"periods of non-qualified use when neither you nor your spouse (or your former spouse) used the property as your main residence\"."],[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2022},{"op":"lt","ref":"context.tax_year","value":2026}]},"Publication 523 for this year, Worksheet 3, Section B, is for: \"periods of nonqualified use when neither you nor your spouse (or your former spouse) used the entire property as your main home\"."]],"id":"income_sources.capital_transactions.home_sale.nonqualified_use","includes_united_states":false,"kind":"yesno","label":"After 2008 and before you last lived there, was the home ever neither your nor your spouse's main home?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_home_sale_qualifies","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_buyer_related"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_earlier_interest_excluded"}]}]}]}]}},{"binds":"capital_transactions[].home_sale.nonqualified_use_excepted","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Publication 523, Worksheet 3, Section B, Note: \"If the period of nonuse was 1) for an aggregate of 2 years or less and due to a change in employment, a health condition, or other 'unforeseen circumstance' ... then you may skip Section B.\"","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.home_sale.nonqualified_use_excepted","includes_united_states":false,"kind":"yesno","label":"Was it 2 years or less, due to your work, health or the unforeseen?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_home_sale_qualifies","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_buyer_related"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_earlier_interest_excluded"}]}]}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.nonqualified_use"}]}},{"binds":"capital_transactions[].home_sale.nonqualified_use_days","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count them from your own records. We take the days you owned the home from the dates you bought and sold it.","help_lines":["Leave out days away, up to 2 years in total, because of a change of job, a health condition or an unforeseen event.","Leave out too up to 10 years when you or your spouse served away on qualified official extended duty in the uniformed services, the Foreign Service or the intelligence community."],"help_when":[[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2018},{"op":"lt","ref":"context.tax_year","value":2021}]},"Publication 523 for this year, Worksheet 3, Section B, Step 2: \"Enter the total number of days after 2008 when neither you nor your spouse (or former spouse) used the home as a main residence\"."],[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2020},{"op":"lt","ref":"context.tax_year","value":2023}]},"Publication 523 for this year, Worksheet 3, Section B, Step 2: \"Enter the total number of days after 2008 and before the date of sale that neither you nor your spouse (or former spouse) used the home as a main residence. Do not include any days that occurred after the last day that you or your spouse (or former spouse) used the property as your main residence during the 5-year period prior to the date of sale\"."],[{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2022},{"op":"lt","ref":"context.tax_year","value":2026}]},"Publication 523 for this year, Worksheet 3, Section B, Step 2: \"Enter the total number of days after 2008 and before the date of sale that neither you nor your spouse (or former spouse) used the entire home as a main residence. Do not include any days that occurred after the last day that you or your spouse (or former spouse) used the entire property as your main home during the 5-year period prior to the date of sale\"."]],"id":"income_sources.capital_transactions.home_sale.nonqualified_use_days","includes_united_states":false,"kind":"integer","label":"How many of those days was it neither your nor your spouse's main home?","label_when":[],"options":[],"placeholder":"730","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.home_sale.compute_home_sale","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"day_count":{"message_bounds":"Enter the days as a whole number, with no decimals."}},"validators":["day_count"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_sold_apart"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.vacant_land_part_of_home"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.vacant_land_home_sale_qualifies","value":false}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_buyer_related"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.other_special_situation"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_interest_sold"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.remainder_earlier_interest_excluded"}]}]}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.nonqualified_use"}]},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.nonqualified_use_excepted","value":false}]}},{"binds":"capital_transactions[].source_form","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Only a United States broker sends these forms. Form 1099-DA reports sales of crypto and other digital assets from 2025. If you sold through a broker or exchange outside the United States, you most likely received neither.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.source_form","includes_united_states":false,"kind":"choice","label":"Did you receive a Form 1099-B or Form 1099-DA for this sale?","label_when":[],"options":[{"label":"Yes, a Form 1099-B.","value":"1099-B"},{"label":"Yes, a Form 1099-DA, which reports digital asset sales.","value":"1099-DA"},{"label":"No, neither form came for this sale.","value":"none"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"not","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"}]}},{"binds":"capital_transactions[].subtotal_row","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Entering each sale is simplest: there is nothing to upload. With very many sales on one statement, you can instead enter one total for each sales type, the heading above each table of sales. The IRS then needs the broker's statement itself, attached as a PDF before filing.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.subtotal_row","includes_united_states":false,"kind":"yesno","label":"How are you entering the sales from this form?","label_when":[],"options":[{"label":"Enter each sale on its own (recommended). Nothing to upload.","value":"no"},{"label":"Enter one total per sales type, and attach the broker's statement as a PDF.","value":"yes"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"in","ref":"income_sources.capital_transactions.source_form","values":["1099-B","1099-DA"]}},{"binds":"capital_transactions[].collectible","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Collectibles include works of art, rugs, antiques, metals such as gold, silver and platinum bullion, gems, stamps, coins, alcoholic beverages and some other physical items. The gain on a collectible held for more than a year can be taxed at up to 28%.","help_lines":["A fund or trust that holds metal, such as a gold trust, or an exchange-traded commodity counts when you held your interest in it for more than a year."],"help_when":[[{"op":"truthy","ref":"income_sources.capital_transactions.subtotal_row"},"If your statement marks any sale in this subtotal as from collectibles, enter that sale on its own row and answer no for the rest."],[{"op":"eq","ref":"income_sources.capital_transactions.source_form","value":"1099-B"},"Your Form 1099-B says so: answer yes if the Collectibles box in box 3 is checked for this sale, and no if it is not."]],"id":"income_sources.capital_transactions.collectible","includes_united_states":false,"kind":"yesno","label":"Was what you sold a collectible?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.asset_kind","value":"other"},{"op":"eq","ref":"income_sources.capital_transactions.main_home_sale","value":false}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.asset_kind"},{"op":"answered","ref":"income_sources.capital_transactions.box_category"}]},{"op":"eq","ref":"income_sources.capital_transactions.source_form","value":"1099-B"},{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.asset_kind","value":"stocks"},{"op":"eq","ref":"income_sources.capital_transactions.source_form","value":"none"},{"op":"in","ref":"income_sources.capital_transactions.box_category","values":["lt_no_form"]}]}]}},{"binds":"capital_transactions[].description","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The description printed on your broker's statement, such as the share name and the number sold.","help_lines":[],"help_when":[[{"op":"truthy","ref":"income_sources.capital_transactions.subtotal_row"},"For a subtotal, give the name of the broker that sent you the form."]],"id":"income_sources.capital_transactions.description","includes_united_states":false,"kind":"text","label":"What did you sell?","label_when":[],"options":[],"placeholder":"100 shares of Stock A","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"descriptive_text_100":{"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold."}},"validators":["descriptive_text_100"]},{"binds":"capital_transactions[].acquired_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1b of Form 1099-B or box 1d of Form 1099-DA. Or the date acquired column on your broker's statement. Leave it blank if the statement does not say.","help_lines":[],"help_when":[[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"},"For something you were given, enter the date it was given to you. The date the giver got it is asked separately."],[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"wash_sale_replacement"},"For shares you bought back after a loss, enter the date you bought these shares back. The earlier shares' dates are asked separately."],[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"spouse_transfer"},"For something your spouse or former spouse transferred to you, enter the date your spouse got it, not the date of the transfer: you take over their dates."]],"id":"income_sources.capital_transactions.acquired_on","includes_united_states":false,"kind":"date","label":"When did you buy it?","label_when":[],"options":[],"placeholder":"2021-05-01","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"not","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.subtotal_row"}]}},{"binds":"capital_transactions[].sold_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1c of Form 1099-B or box 1e of Form 1099-DA. Or the date sold column on your broker's statement. It has to fall in the tax year of this return: a sale from another year goes on that year's return.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.sold_on","includes_united_states":false,"kind":"date","label":"When did you sell it?","label_when":[],"options":[],"placeholder":"2025-07-01","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"not_after_tax_year":{"message_algorithm":"Check this date: it has to fall on or before the last day of the year this return is for."},"not_before_tax_year":{"message_algorithm":"Check this date: it has to fall within the year this return is for."}},"validators":["not_before_tax_year","not_after_tax_year"],"visible_when":{"op":"not","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.subtotal_row"}]}},{"binds":"capital_transactions[].proceeds","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1d of your Form 1099-B, or box 1f of your Form 1099-DA. Give it in United States dollars. If you were paid in another currency, convert it at the exchange rate in effect on the day of the sale.","help_lines":[],"help_when":[[{"op":"eq","ref":"income_sources.capital_transactions.source_form","value":"none"},"With no form, enter what you received less your selling costs, such as fees and commissions."],[{"op":"truthy","ref":"income_sources.capital_transactions.subtotal_row"},"For a subtotal, enter the total proceeds your statement shows for that sales type."],[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.received_form_1099_s"}]},"For your home, enter the gross proceeds in box 2 of your Form 1099-S. Selling costs it leaves out, such as the agent's commission and legal fees, go in the adjustment you give later for this sale, as a negative figure, with the reason about selling costs."],[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.received_form_1099_s","value":false}]},"For your home, enter the selling price less your selling costs, such as the agent's commission and legal fees."],[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},"If you owned the home with someone else, including a spouse who is not on this return, enter only your share. If your Form 1099-S shows the whole price, enter your share of it."],[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},"Leave out what you got for furniture and other things that were not a permanent part of the home: Publication 523 has you report that as other income. Include vacant land next to the home that you owned and used as part of it and sold with it."]],"id":"income_sources.capital_transactions.proceeds","includes_united_states":false,"kind":"money","label":"How much did you get for it?","label_when":[],"options":[],"placeholder":"15000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"capital_transactions[].cost_basis","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1e of your Form 1099-B, box 1g of your Form 1099-DA, or your own purchase contract note.","help_lines":["If you bought the shares under a share option from your employer, box 1e is often less than they really cost you: the Form 8949 instructions say to add the amount that was counted as your pay when the option was granted or when you exercised it.","For something you inherited, the instructions say its cost is generally its value on the date the owner died.","Two cases differ. If the estate chose the later valuation date the estate tax rules allow, its cost is its value on that date. If you or your spouse gave it to the person who died within one year before their death, and it was then worth more than it had cost, its cost is what it cost that person just before their death.","For money in another currency whose exchange or payment gained more than {context.personal_currency_gain_limit}, its cost is what it was worth in dollars when it came in, worked out the same way every year, and what you sold it for is what it was worth in dollars when you changed, spent or sent it.","If you were paid in shares or share units, such as restricted stock, their value when they vested was already counted as your pay, so it belongs in the cost too. Where the cost on your statement is lower, give the adjustment with the reason about cost.","Give it in United States dollars.","If you paid in another currency, convert it at the exchange rate on the day you bought it. For something you inherited, use the rate on the date of death.","For a gift, convert the giver's cost at the rate on each day the giver paid, and its value on the day of the gift at the rate on that day.","If your currency has more than one official rate, give the figure in US dollars at the rate you actually used."],"help_when":[[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"spouse_transfer"},"For something your spouse or former spouse transferred to you, enter your spouse's cost, what they paid for it, with the improvements, not its value on the day of the transfer."],[{"op":"truthy","ref":"income_sources.capital_transactions.subtotal_row"},"For a subtotal, enter the total cost your statement shows for that sales type."],[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"},"For something you were given, enter the cost your form shows (box 1e of Form 1099-B, box 1g of Form 1099-DA), or 0 if no form came. We work out its basis from your answers about the gift."],[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"wash_sale_replacement"},"For shares you bought back after a loss, enter the cost your form shows (box 1e of Form 1099-B, box 1g of Form 1099-DA), or what you paid for them if no form came. The blocked loss is asked separately."],[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},"For your home, enter its adjusted basis from Publication 523, Worksheet 2, line 6: what you paid for it with the buying costs and the improvements still part of it, less any depreciation you took or could have taken and the other reductions that worksheet lists."],[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},"If you owned the home with someone else, including a spouse who is not on this return, enter only your share. If your Form 1099-S shows the whole price, enter your share of it."],[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},"A year you used the simplified method for a home office counts as zero depreciation for that office."],[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},"If you paid for the home, the buying costs or the improvements in another currency, convert each payment at the exchange rate on the day you paid it, not all at the rate on the day you bought the home."]],"id":"income_sources.capital_transactions.cost_basis","includes_united_states":false,"kind":"money","label":"What did it cost you?","label_when":[],"options":[],"placeholder":"8000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"capital_transactions[].box_category","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your Form 1099-B says both: box 2 says short term or long term, and box 12 is checked when the cost was reported to the IRS.","help_lines":["On Form 1099-DA, box 6 gives the term and box 2 is checked when the cost was reported.","Many statements also print the answer as a heading above the sale.","Long term means held for more than one year, counting from the day after you bought it, and your dates have to agree with the answer."],"help_when":[[{"op":"eq","ref":"income_sources.capital_transactions.source_form","value":"none"},"If no form came for this sale, choose one of the two answers that say you received none."]],"id":"income_sources.capital_transactions.box_category","includes_united_states":false,"kind":"choice","label":"How long did you hold it, and was the cost reported for you?","label_when":[],"options":[{"label":"Held a year or less, and the cost was reported to the IRS.","value":"st_covered"},{"label":"Held a year or less, and the cost was not reported to the IRS.","value":"st_noncovered"},{"label":"Held more than a year, and the cost was reported to the IRS.","value":"lt_covered"},{"label":"Held more than a year, and the cost was not reported to the IRS.","value":"lt_noncovered"},{"label":"Held a year or less, and no Form 1099-B or 1099-DA came for it.","value":"st_no_form"},{"label":"Held more than a year, and no Form 1099-B or 1099-DA came for it.","value":"lt_no_form"},{"label":"The statement does not say.","value":"unknown"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"capital_transactions[].holding_period_reason","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Shares you inherit are long term whatever your dates say, even when your statement prints short term, and shares you were given or bought back after a loss can count the earlier owner's or the earlier shares' time too, so your broker may print long term beside a recent purchase date.","help_lines":["Your statement and your dates can both be right then."],"help_when":[],"id":"income_sources.capital_transactions.holding_period_reason","includes_united_states":false,"kind":"choice","label":"Did you get it in a way that starts its holding period earlier?","label_when":[],"options":[{"label":"No, I bought it myself.","value":"none"},{"label":"I inherited it.","value":"inherited"},{"label":"Someone gave it to me.","value":"gift"},{"label":"I bought it within 30 days before or after selling the same thing at a loss.","value":"wash_sale_replacement"},{"label":"My spouse or former spouse transferred it to me.","value":"spouse_transfer"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"answered","ref":"income_sources.capital_transactions.box_category"},{"op":"answered","ref":"income_sources.capital_transactions.acquired_on"}]}},{"binds":"capital_transactions[].spouse_was_nonresident_alien","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes if your spouse was not a United States citizen or a resident for tax purposes at the time, or if you are not sure: the rule that lets you take over your spouse's cost and dates does not apply then, and we do not work out what does.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.spouse_was_nonresident_alien","includes_united_states":false,"kind":"yesno","label":"Was your spouse neither a United States citizen nor a resident then?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"spouse_transfer"}},{"binds":"capital_transactions[].gift.donor_adjusted_basis","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Publication 550 calls this the donor's adjusted basis: what they paid, plus any costs of buying it, adjusted for anything that changed it while they held it.","help_lines":["Ask the person who gave it to you for the figure from their records, as it stood just before the gift; a change while you held it is asked separately.","Give it in United States dollars.","If they paid in another currency, convert it at the exchange rate on the day the person who gave it to you bought it.","If your currency has more than one official rate, give the figure in US dollars at the rate you actually used."],"help_when":[],"id":"income_sources.capital_transactions.gift.donor_adjusted_basis","includes_united_states":false,"kind":"money","label":"What was the giver's cost for it, just before they gave it to you?","label_when":[],"options":[],"placeholder":"10000","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"}},{"binds":"capital_transactions[].gift.fair_market_value","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Its value on the day of the gift, from your broker's statement. For example the closing price that day times the number of shares.","help_lines":["When this is less than the giver's cost, a loss on the sale is figured from this value instead.","Give it in United States dollars.","For a value in another currency, use the exchange rate on the day of the gift.","If your currency has more than one official rate, give the figure in US dollars at the rate you actually used."],"help_when":[],"id":"income_sources.capital_transactions.gift.fair_market_value","includes_united_states":false,"kind":"money","label":"What was it worth on the day it was given to you?","label_when":[],"options":[],"placeholder":"9000","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"}},{"binds":"capital_transactions[].gift.donor_acquired_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From the giver's own records, such as their purchase contract note. Publication 550 counts their time holding it as yours when the sale is figured from their cost. Leave it blank if you do not know the date; you will then be asked whether it was more than a year before your sale.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.gift.donor_acquired_on","includes_united_states":false,"kind":"date","label":"When did the person who gave it to you get it?","label_when":[],"options":[],"placeholder":"2015-04-01","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"}},{"binds":"capital_transactions[].gift.donor_held_more_than_one_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count from the day after they got it up to and including the day you sold it.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.gift.donor_held_more_than_one_year","includes_united_states":false,"kind":"yesno","label":"Did they get it more than a year before the day you sold it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"},{"op":"not","rules":[{"op":"answered","ref":"income_sources.capital_transactions.gift.donor_acquired_on"}]}]}},{"binds":"capital_transactions[].gift.donor_holding_documented","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For crypto and other digital assets received as a gift, Publication 550 counts the giver's time as yours only when you have documentation of how long they held it, such as their own records. Without it, your holding period starts the day after you received the gift.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.gift.donor_holding_documented","includes_united_states":false,"kind":"yesno","label":"Do you have records of how long the giver held it before you?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.asset_kind","value":"digital"},{"op":"eq","ref":"income_sources.capital_transactions.source_form","value":"1099-DA"}]},{"op":"gt","ref":"context.tax_year","value":2023}]}},{"binds":"capital_transactions[].gift.paid_part","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes if you paid part of the price, so that it was partly a sale and partly a gift. We do not work out that case, so a yes means this return cannot be filed from here.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.gift.paid_part","includes_united_states":false,"kind":"yesno","label":"Did you pay anything for it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"}},{"binds":"capital_transactions[].gift.basis_adjusted_while_held","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your own records: nondividend distributions on shares lower their cost, as the Form 8949 instructions say. We do not work out a gift whose cost changed while you held it, so a yes means this return cannot be filed from here.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.gift.basis_adjusted_while_held","includes_united_states":false,"kind":"yesno","label":"Did your cost in it change while held, as by a return of capital?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"}},{"binds":"capital_transactions[].gift.gift_tax_paid","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Gift tax is reported on Form 709, the gift tax return. Part of it can be added to your basis when the gift was worth more than the giver's cost.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.gift.gift_tax_paid","includes_united_states":false,"kind":"yesno","label":"Did the person who gave it to you pay gift tax on it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"},{"op":"or","rules":[{"op":"not","rules":[{"op":"answered","ref":"income_sources.capital_transactions.gift.donor_adjusted_basis"}]},{"op":"not","rules":[{"op":"answered","ref":"income_sources.capital_transactions.gift.fair_market_value"}]},{"op":"not","rules":[{"op":"lt","ref":"income_sources.capital_transactions.gift.fair_market_value","value_ref":"income_sources.capital_transactions.gift.donor_adjusted_basis"}]},{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.asset_kind","value":"digital"},{"op":"eq","ref":"income_sources.capital_transactions.source_form","value":"1099-DA"}]},{"op":"gt","ref":"context.tax_year","value":2023}]}]}]}},{"binds":"capital_transactions[].gift.gift_tax_amount","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The gift tax paid on this gift, from the giver's Form 709. Give it in United States dollars. For an amount in another currency, use the exchange rate on the day it was paid or received.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.gift.gift_tax_amount","includes_united_states":false,"kind":"money","label":"How much gift tax was paid on what you were given?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"},{"op":"truthy","ref":"income_sources.capital_transactions.gift.gift_tax_paid"}]}},{"binds":"capital_transactions[].gift.gift_tax_value_of_gift","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Its value for gift tax purposes after taking off the annual exclusion and any marital or charitable deduction, as the giver's Form 709 shows it. Give it in United States dollars. For an amount in another currency, use the exchange rate on the day it was paid or received.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.gift.gift_tax_value_of_gift","includes_united_states":false,"kind":"money","label":"What was the amount of your gift for gift tax purposes?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"gift"},{"op":"truthy","ref":"income_sources.capital_transactions.gift.gift_tax_paid"}]}},{"binds":"capital_transactions[].wash_sale_replacement.disallowed_loss","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The loss you could not deduct on the earlier sale, which is added to the cost of these shares. A Form 1099-B shows it in box 1g of the earlier sale. Give it in United States dollars. For an amount in another currency, use the exchange rate on the day it was paid or received.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.wash_sale_replacement.disallowed_loss","includes_united_states":false,"kind":"money","label":"How much loss on the earlier sale was blocked because you bought these shares?","label_when":[],"options":[],"placeholder":"250","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"wash_sale_replacement"}},{"binds":"capital_transactions[].wash_sale_replacement.included_in_cost","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A broker that tracked the wash sale in the same account adds the blocked loss to the cost it reports for the new shares. Answer no if the cost is only what you paid.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.wash_sale_replacement.included_in_cost","includes_united_states":false,"kind":"yesno","label":"Does the cost you entered for these shares already include that blocked loss?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"wash_sale_replacement"},{"op":"in","ref":"income_sources.capital_transactions.source_form","values":["1099-B","1099-DA"]}]}},{"binds":"capital_transactions[].wash_sale_replacement.original_acquired_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date acquired on your statement for the earlier sale, box 1b of its Form 1099-B. Their holding period counts towards these shares' holding period.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.wash_sale_replacement.original_acquired_on","includes_united_states":false,"kind":"date","label":"When did you buy the shares you sold at a loss?","label_when":[],"options":[],"placeholder":"2024-01-05","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"wash_sale_replacement"}},{"binds":"capital_transactions[].wash_sale_replacement.original_sold_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date sold on your statement for the earlier sale, box 1c of its Form 1099-B. A wash sale buys the same thing back within 30 days before or after the sale at a loss.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.wash_sale_replacement.original_sold_on","includes_united_states":false,"kind":"date","label":"When did you sell them at a loss?","label_when":[],"options":[],"placeholder":"2025-02-01","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.capital_transactions.holding_period_reason","value":"wash_sale_replacement"}},{"binds":"capital_transactions[].wash_sale_disallowed","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1g of your Form 1099-B, or box 1i of your Form 1099-DA. Type it as a positive number even if your statement shows it in parentheses. Give it in United States dollars. For an amount in another currency, use the exchange rate on the day it was paid or received.","help_lines":[],"help_when":[[{"op":"eq","ref":"income_sources.capital_transactions.source_form","value":"none"},"With no form, enter the part of this sale's loss you cannot deduct because you bought the same or substantially identical shares within 30 days before or after the sale. It can be no more than the loss."]],"id":"income_sources.capital_transactions.wash_sale_disallowed","includes_united_states":false,"kind":"money","label":"How much of your loss was blocked because you bought the same thing back?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"capital_transactions[].federal_income_tax_withheld","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 4 of your Form 1099-B or Form 1099-DA, and only tax the United States kept back. It is empty on most statements; leave it at zero then.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.federal_income_tax_withheld","includes_united_states":false,"kind":"money","label":"How much United States federal income tax did your broker take off?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"in","ref":"income_sources.capital_transactions.source_form","values":["1099-B","1099-DA"]}},{"binds":"capital_transactions[].adjustment_amount","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Leave it at zero unless your own records say the figures on the statement need adjusting.","help_lines":["Shares you bought under an employer share option are the common case, because the cost your broker reports leaves out the part that was already counted as your pay.","Enter a figure that lowers your gain as a negative number, such as selling costs your form leaves out.","A loss blocked because you bought the same thing back is already counted in your answer about that blocked loss and does not belong here.","Give it in United States dollars.","For an amount in another currency, use the exchange rate on the day it was paid or received."],"help_when":[],"id":"income_sources.capital_transactions.adjustment_amount","includes_united_states":false,"kind":"money","label":"How much does your gain or loss need to be adjusted by?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"capital_transactions[].adjustment_code","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your broker does not print this: the sale schedule carries a letter of its own to say why your figure differs from the statement, and picking the reason here chooses the letter for you.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.adjustment_code","includes_united_states":false,"kind":"choice","label":"Which of these explains the adjustment you just gave?","label_when":[],"options":[{"label":"The cost your statement reported for it was wrong.","value":"B"},{"label":"You sold a collectible, such as art, a coin or a stamp collection.","value":"C"},{"help":"Enter the discount in the adjustment as a negative number. We report it as interest, as the form says to.","label":"Your statement shows discount that had built up on a bond you held.","value":"D"},{"label":"Selling costs, option premiums or digital asset costs are not in the figures on your statement.","value":"E"},{"label":"You sold the home you live in at a gain, and some or all of that gain is not taxed.","value":"H"},{"label":"You cannot deduct the loss, for a reason other than having bought the same thing back.","value":"L"},{"label":"You put several sales together on one row.","value":"M"},{"label":"The statement came to you, but someone else owned what was sold.","value":"N"},{"help":"If the sale is of a bond whose payments depend on a future event, you will be asked, because that has a worksheet of its own that we do not prepare.","label":"Something else needs adjusting that none of these answers covers.","value":"O"},{"label":"You sold a share in a partnership that does business in the United States, and the United States taxes you only on your income from there.","value":"P"},{"label":"You sold shares in a small business and some of the gain is not taxed.","value":"Q"},{"label":"You are putting off tax on the gain by reinvesting it.","value":"R"},{"help":"Choosing this means we cannot prepare this return, because that part of the loss is reported on a form we do not prepare for it.","label":"You lost money on small business shares, and part of the loss counts against ordinary income.","value":"S"},{"label":"Your statement gives the wrong holding period, short term where it was long term or the other way round.","value":"T"},{"label":"You cannot deduct the loss because you bought the same thing back.","value":"W"},{"label":"Some of your gain is not taxed because of an enterprise zone or a qualified community.","value":"X"},{"help":"Choosing this means your return cannot be filed from here, because the IRS wants a separate form with it that we do not prepare.","label":"You are reporting a gain you put off in an earlier year by investing in an opportunity fund.","value":"Y"},{"help":"Choosing this means your return cannot be filed from here, because the IRS wants a separate form with it that we do not prepare.","label":"You are putting off tax on a gain by investing it in an opportunity fund.","value":"Z"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"gt","ref":"income_sources.capital_transactions.adjustment_amount","value":0},{"op":"lt","ref":"income_sources.capital_transactions.adjustment_amount","value":0}]}},{"binds":"capital_transactions[].unrecaptured_section_1250_gain","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Only for a building or other real property you took depreciation on, such as a former rental, held for more than a year: from your own records, the smaller of the depreciation you took or could have taken on it and the gain on this sale, less any part of the gain already taxed as ordinary income.","help_lines":["Leave it at zero for shares and any other sale."],"help_when":[[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false}]},"For your home, leave this at zero: the home sale questions ask for its depreciation and work this part out."],[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":true}]},"For this home, none of the gain can be left out, so enter it here: the smaller of the gain and all the depreciation taken or allowable on the home, including what was taken on the property you swapped for it. Enter 0 only if neither home was ever used for business or rental, so no depreciation was allowable."]],"id":"income_sources.capital_transactions.unrecaptured_section_1250_gain","includes_united_states":false,"kind":"money","label":"How much of your gain came from property you had written down?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.sch_d.reported_capital_transactions","required_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":true}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"not","rules":[{"op":"in","ref":"income_sources.capital_transactions.asset_kind","values":["stocks","digital"]}]}},{"binds":"capital_transactions[].personal_use","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes for something you kept for your own use and not to earn income. A loss on a sale of something like that cannot be deducted, so we leave it out.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.personal_use","includes_united_states":false,"kind":"yesno","label":"Did you use it yourself, like a car or a vacation home?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.asset_kind","value":"other"},{"op":"eq","ref":"income_sources.capital_transactions.main_home_sale","value":false}]},{"op":"gt","ref":"income_sources.capital_transactions.cost_basis","value_ref":"income_sources.capital_transactions.proceeds"}]}},{"binds":"capital_transactions[].sold_to_related_party","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Relatives are your brothers and sisters, your spouse, your parents and grandparents, and your children and grandchildren. A loss on a sale to a relative, or to a company you own more than half of, cannot be deducted. If you answer yes and the loss is on something other than shares, we cannot prepare this return, because we do not work out which buyers count.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.sold_to_related_party","includes_united_states":false,"kind":"yesno","label":"Did you sell it to a relative or to a company you control?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.asset_kind","value":"other"},{"op":"eq","ref":"income_sources.capital_transactions.main_home_sale","value":false}]},{"op":"gt","ref":"income_sources.capital_transactions.cost_basis","value_ref":"income_sources.capital_transactions.proceeds"}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.screened_inputs.incentive_stock_options"},{"op":"eq","ref":"income_sources.capital_transactions.asset_kind","value":"stocks"},{"op":"truthy","ref":"income_sources.capital_transactions.is_incentive_stock_option"},{"op":"derived","ref":"income_sources.capital_transactions.inside_holding_period"}]}]}},{"binds":"capital_transactions[].payments_after_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes if the buyer pays you in installments that run into a later year. A sale paid for over time is reported on a different form, which we do not prepare.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.payments_after_year","includes_united_states":false,"kind":"yesno","label":"Will any of the price be paid to you after this year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.asset_kind","value":"other"},{"op":"eq","ref":"income_sources.capital_transactions.main_home_sale","value":false}]}},{"binds":"capital_transactions[].contingent_payment_debt","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your broker's form marks one as a contingent payment debt instrument. Answer no for anything else. A yes means we cannot prepare this return, because the worksheet for it needs figures we do not hold.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.contingent_payment_debt","includes_united_states":false,"kind":"yesno","label":"Is what you sold a bond whose payments depend on a future event?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.capital_transactions.adjustment_code","value":"O"}},{"binds":"capital_transactions[].real_property","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"An apartment, a house, an office or a plot of land counts. Answer no for anything else, such as a car, art or gold.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.real_property","includes_united_states":false,"kind":"yesno","label":"Was what you sold land or a building?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.capital_transactions.asset_kind","value":"other"},{"op":"eq","ref":"income_sources.capital_transactions.main_home_sale","value":false}]}},{"binds":"capital_transactions[].property_country","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the country named on your deeds or the sale contract. Choose the United States for a property there.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.property_country","includes_united_states":true,"kind":"country","label":"Which country is your property in?","label_when":[],"options":[],"options_ref":"country_codes","placeholder":"US","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"iso_country_code":{"message":"Choose the country from the list, or type its two-letter code, for example DE."}},"validators":["iso_country_code"],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"truthy","ref":"income_sources.capital_transactions.real_property"}]}},{"binds":"capital_transactions[].foreign_currency_loan_paid_off","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A mortgage or other loan in euros, pounds or any currency other than US dollars. Paying it off at a different exchange rate from the one you borrowed at brings a gain or a loss of its own, which we do not work out.","help_lines":["Choose Not sure if you cannot tell from your loan papers."],"help_when":[],"id":"income_sources.capital_transactions.foreign_currency_loan_paid_off","includes_united_states":false,"kind":"yesno","label":"Did you pay off a loan in another currency when you sold it?","label_when":[],"off_ramp":{"body":"Paying off a loan in another currency at a different exchange rate brings a gain or a loss of its own, which we do not work out.","code":"currency_loan_payoff","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not work out a currency gain on a loan","when":{"op":"truthy","ref":"income_sources.capital_transactions.foreign_currency_loan_paid_off"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"truthy","ref":"income_sources.capital_transactions.real_property"}]},{"op":"answered","ref":"income_sources.capital_transactions.property_country"},{"op":"ne","ref":"income_sources.capital_transactions.property_country","value":"US"}]}},{"binds":"capital_transactions[].taxed_abroad","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your tax assessment or the statement of the bank that sold it shows the tax.","help_lines":["For a loss, answer yes if that country would have taxed a gain on it.","Where it was sold does not matter, only whether another country taxed it."],"help_when":[],"id":"income_sources.capital_transactions.taxed_abroad","includes_united_states":false,"kind":"yesno","label":"Did another country tax your gain on this sale?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"}]},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.real_property"}]}]}},{"binds":"capital_transactions[].taxed_by_country","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the country named on your tax assessment.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.taxed_by_country","includes_united_states":false,"kind":"country","label":"Which country taxed your gain?","label_when":[],"options":[],"options_ref":"country_codes","placeholder":"DE","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"iso_country_code":{"message":"Choose the country from the list, or type its two-letter code, for example DE."}},"validators":["iso_country_code"],"visible_when":{"op":"truthy","ref":"income_sources.capital_transactions.taxed_abroad"}},{"binds":"capital_transactions[].foreign_tax_at_least_10_percent","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Divide the tax on this sale, from your assessment, by the gain on it. For a loss, answer yes if that country's rate on a gain would have been 10% or more.","help_lines":["Below 10%, the gain counts as income from the United States for the credit for tax paid abroad."],"help_when":[],"id":"income_sources.capital_transactions.foreign_tax_at_least_10_percent","includes_united_states":false,"kind":"yesno","label":"Was that tax at least 10% of your gain?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.capital_transactions.taxed_abroad"}},{"binds":"capital_transactions[].foreign_fund","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your broker's contract note or the fund's own papers say where it is set up. A fund based in Ireland, Luxembourg or another country, such as a UCITS fund, is set up outside the United States.","help_lines":["Choose Not sure if you cannot check.","A fund or ETF set up outside the United States is taxed under rules of its own, worked out on Form 8621. If you answer yes, enter this money on the fund's own row under shares in a fund set up abroad, and remove this row."],"help_when":[],"id":"income_sources.capital_transactions.foreign_fund","includes_united_states":false,"kind":"yesno","label":"Was what you sold a fund or ETF set up outside the United States?","label_when":[],"off_ramp":{"body":"Payments and sales of a fund set up outside the United States are worked out on Form 8621 from the fund's own row, so this row cannot stay.","code":"foreign_fund_form_8621","next_step":"Add the fund under shares in a fund set up abroad on the kinds of income, with this payment or sale, then remove this row.","severity":"block","title":"Enter this fund's money on the fund's own 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yes if a Form 3921 from your employer covers them.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.is_incentive_stock_option","includes_united_states":false,"kind":"yesno","label":"Did you get these shares by exercising an incentive stock option?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.screened_inputs.incentive_stock_options"},{"op":"eq","ref":"income_sources.capital_transactions.asset_kind","value":"stocks"}]}},{"binds":"capital_transactions[].incentive_stock_option.granted_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1 of the Form 3921.","help_lines":[],"help_when":[],"id":"income_sources.capital_transactions.incentive_stock_option.granted_on","includes_united_states":false,"kind":"date","label":"When was the option granted to 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If you never filed one, the fund's ISIN, such as IE00B4L5Y983, works: keep using it every year.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.reference_id","includes_united_states":false,"kind":"text","label":"Which reference number do you use for this fund?","label_when":[],"options":[],"placeholder":"IE00B4L5Y983","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"pfic_reference_id":{"message":"Type the reference number using letters and digits only, with no spaces or other signs."}},"validators":["pfic_reference_id"]},{"binds":"pfic_holdings[].share_class","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"As the fund names it, for example Accumulating USD shares.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.share_class","includes_united_states":false,"kind":"text","label":"Which class of shares do you hold?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"descriptive_text_100":{"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold."}},"validators":["descriptive_text_100"]},{"binds":"pfic_holdings[].community_property_share_percent","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your deeds, account papers or marriage records show who owns it. Under community property rules, what you own together gives each of you half of its income, and what is yours alone, for example something you owned before the marriage, were given or inherited, gives all of it to you. Enter 0 if it is yours alone and 100 if you own all of it together. We report your part.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.community_property_share_percent","includes_united_states":false,"kind":"integer","label":"What percent of what produced this income do you and your spouse own together?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"whole_percent":{"message_bounds":"Enter the percentage as a whole number from 0 to 100."}},"validators":["whole_percent"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"household.community_property_domicile"},{"op":"or","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"truthy","ref":"household.spouse.is_nonresident_alien"},{"op":"not","rules":[{"op":"truthy","ref":"household.spouse.elected_to_be_treated_as_resident"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"nonresident_alien_spouse"}]}]},{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"truthy","ref":"household.spouse.is_nonresident_alien"},{"op":"not","rules":[{"op":"truthy","ref":"household.spouse.elected_to_be_treated_as_resident"}]}]},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"nonresident_alien_spouse"}]}]}]},{"op":"truthy","ref":"household.lived_apart_from_spouse_entire_year"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"hoh"},{"op":"eq","ref":"about_you.head_of_household_basis","value":"lived_apart"}]},{"op":"truthy","ref":"household.hoh_lived_apart_entire_year"}]}]},{"op":"eq","ref":"household.community_earned_income_transferred","value":false}]}]}]}},{"binds":"pfic_holdings[].owner","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer with the name on the account. Shares you hold together go on one row.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.owner","includes_united_states":false,"kind":"choice","label":"Whose shares are these, yours or your spouse's?","label_when":[],"options":[{"label":"Yours.","value":"taxpayer"},{"label":"Your spouse's.","value":"spouse"},{"label":"Owned by you both.","value":"joint"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"about_you.filing_status","value":"mfj"}},{"address_variant":"foreign","binds":"pfic_holdings[].address","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Its registered address, from the annual report or factsheet.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.address","includes_united_states":false,"kind":"address","label":"What is your fund's address?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"city_name":{"message":"Use only letters and spaces for the town or city. A letter with an accent cannot be filed, so write Koln rather than Köln.","message_too_long":"Write the town or city in 22 characters or fewer, which is all the IRS form has room for."},"street_address":{"message":"Use only letters, numbers, hyphens, slashes and spaces here: the IRS does not accept periods or commas in an address, so write St instead of St. and leave out the comma before an apartment number.","message_too_long":"Write the address line in 35 characters or fewer. If it will not fit, put the rest on the second line."}},"validators":["street_address","city_name"]},{"binds":"pfic_holdings[].regime","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Most people have made none. A choice is made on a Form 8621, so your earlier returns show it.","help_lines":["No choice: payments above the usual amount and gains on a sale are spread over the years you held the shares, with extra tax and interest.","A qualified electing fund (QEF) choice: you report your share of the fund's income each year from the annual information statement the fund sends.","A mark-to-market choice: each year you report the rise or fall in the shares' value, for shares traded on a recognized exchange.","Choose the last answer if something else applies or you cannot tell: the return cannot be filed from here until it is settled."],"help_when":[],"id":"income_sources.pfic_holdings.regime","includes_united_states":false,"kind":"choice","label":"Which choice have you made for this fund?","label_when":[],"off_ramp":{"body":"The tax on this fund depends on the choice that applies to it, so the return cannot be filed from here until you know.","code":"pfic_regime_not_settled","next_step":"Check your earlier Forms 8621: box A or C in Part II shows a choice you made.","severity":"block","title":"We need to know which treatment applies","when":{"op":"eq","ref":"income_sources.pfic_holdings.regime","value":"other"}},"options":[{"label":"No choice was made for this fund.","value":"section_1291"},{"label":"A qualified electing fund (QEF) choice.","value":"qef"},{"label":"A mark-to-market choice.","value":"mark_to_market"},{"label":"Something else, or I'm not sure.","value":"other"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"pfic_holdings[].election_this_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer no if you already made it on an earlier Form 8621.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.election_this_year","includes_united_states":false,"kind":"yesno","label":"Are you making this choice for the first time on this return?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"in","ref":"income_sources.pfic_holdings.regime","values":["qef","mark_to_market"]}},{"binds":"pfic_holdings[].qef_every_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes if you made it for your first year with the fund, or for the year the fund became a PFIC.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.qef_every_year","includes_united_states":false,"kind":"yesno","label":"Has your qualified electing fund (QEF) choice applied every year you held the fund?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.pfic_holdings.regime","value":"qef"},{"op":"eq","ref":"income_sources.pfic_holdings.election_this_year","value":false}]}},{"binds":"pfic_holdings[].pfic_every_year","clears":["income_sources.pfic_holdings.pfic_since"],"currency_pickable":false,"derived_from_presence":[],"help":"A fund is one from the start. A company becomes one in a year when at least 75% of its income is from investments, or at least 50% of its assets produce investment income.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.pfic_every_year","includes_united_states":false,"kind":"yesno","label":"Was it a foreign investment fund (a PFIC) every year you held it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"in","ref":"income_sources.pfic_holdings.regime","values":["section_1291","qef","mark_to_market"]}},{"binds":"pfic_holdings[].pfic_since","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The company's annual report or its own statement says when it became one. For shares bought before 1987, give the first day of its first tax year as a PFIC that began after 1986.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.pfic_since","includes_united_states":false,"kind":"date","label":"When did your company's first tax year as a PFIC (foreign investment fund) begin?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"in","ref":"income_sources.pfic_holdings.regime","values":["section_1291","qef","mark_to_market"]},{"op":"or","rules":[{"op":"eq","ref":"income_sources.pfic_holdings.pfic_every_year","value":false},{"op":"any_row","ref":"income_sources.pfic_holdings.blocks","rules":[{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.pfic_holdings.blocks.acquired_on","value":10000},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2018},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.pfic_holdings.blocks.acquired_on","value":32}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.pfic_holdings.blocks.acquired_on","value":33}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2020},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.pfic_holdings.blocks.acquired_on","value":34}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.pfic_holdings.blocks.acquired_on","value":35}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2022},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.pfic_holdings.blocks.acquired_on","value":36}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2023},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.pfic_holdings.blocks.acquired_on","value":37}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2024},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.pfic_holdings.blocks.acquired_on","value":38}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.pfic_holdings.blocks.acquired_on","value":39}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.pfic_holdings.blocks.acquired_on","value":40}]}]}]}]}]}]}]}},{"binds":"pfic_holdings[].mark_to_market_before","clears":["income_sources.pfic_holdings.mark_to_market_last_year"],"currency_pickable":false,"derived_from_presence":[],"help":"That is box C in Part II of an earlier Form 8621, or a Part IV filled in. 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Enter zero if it shows none.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.qef_net_capital_gain","includes_united_states":false,"kind":"money","label":"What share of the fund's net capital gain does its statement give you?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.pfic_holdings.regime","value":"qef"}},{"binds":"pfic_holdings[].qef_capital_gain_report","clears":["income_sources.pfic_holdings.qef_28_rate_gain","income_sources.pfic_holdings.qef_unrecaptured_1250_gain"],"currency_pickable":false,"derived_from_presence":[],"help":"Some statements split the gain into kinds, such as 28% rate gain. 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Your last Form 8621 lists them in Part VI.","id":"income_sources.pfic_holdings.section_1294_elections","kind":"repeat","label":"Which of your earlier choices to put off the tax are still open?","min_rows":1,"nodes":[{"binds":"pfic_holdings[].section_1294_elections[].year_end","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part VI line 17 of your last Form 8621, usually 31 December of that year.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.section_1294_elections.year_end","includes_united_states":false,"kind":"date","label":"On what day did the tax year of your choice end?","label_when":[],"options":[],"placeholder":"2021-12-31","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"pfic_holdings[].section_1294_elections[].undistributed_earnings","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part VI line 18 of your last Form 8621.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.section_1294_elections.undistributed_earnings","includes_united_states":false,"kind":"money","label":"How much of your fund income from that year is still not paid out?","label_when":[],"options":[],"placeholder":"4000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"pfic_holdings[].section_1294_elections[].deferred_tax","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part VI line 19 of your last Form 8621, or its line 25 after a part was paid.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.section_1294_elections.deferred_tax","includes_united_states":false,"kind":"money","label":"How much of your tax did you put off?","label_when":[],"options":[],"placeholder":"900","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"pfic_holdings[].section_1294_elections[].terminated","clears":["income_sources.pfic_holdings.section_1294_elections.event","income_sources.pfic_holdings.section_1294_elections.earnings_distributed"],"currency_pickable":false,"derived_from_presence":[],"help":"It ends when the fund pays out that income, when you sell or pledge the shares, when the fund stops being a QEF or a PFIC, or when you end it yourself.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.section_1294_elections.terminated","includes_united_states":false,"kind":"yesno","label":"Did your choice for that year end this year, in whole or in part?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"pfic_holdings[].section_1294_elections[].event","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the event that happened this year.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.section_1294_elections.event","includes_united_states":false,"kind":"choice","label":"What ended your choice?","label_when":[],"options":[{"label":"The fund paid out the income.","value":"distribution"},{"label":"I sold or gave up the shares.","value":"disposition"},{"label":"It stopped being a QEF or a PFIC.","value":"status_change"},{"label":"I ended it myself.","value":"voluntary"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.pfic_holdings.section_1294_elections.terminated"}},{"binds":"pfic_holdings[].section_1294_elections[].earnings_distributed","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your fund statement or sale papers show it. Enter all of it if you sold all the shares or the choice ended in full.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.section_1294_elections.earnings_distributed","includes_united_states":false,"kind":"money","label":"How much of your income for that year did it pay out?","label_when":[],"options":[],"placeholder":"4000","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.pfic_holdings.section_1294_elections.terminated"}}],"row_label":"Choice","visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.pfic_holdings.regime","value":"qef"},{"op":"truthy","ref":"income_sources.pfic_holdings.section_1294_outstanding"}]}},{"binds":"pfic_holdings[].section_1294_filing_date","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The day you will sign this return to send it online, or the day you will mail it. The interest on the tax you put off runs to that day. An online return must be signed on this day, so if it changes, come back and change it.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.section_1294_filing_date","includes_united_states":false,"kind":"date","label":"On what day will you sign or mail your return?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.pfic_holdings.regime","value":"qef"},{"op":"truthy","ref":"income_sources.pfic_holdings.section_1294_outstanding"}]}},{"binds":"pfic_holdings[].niit_election","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"That is the box for Regulations section 1.1411-10(g) at the top of Form 8960, the tax on investment income. Without it, the fund's payments and sale count instead. Most people have not made it.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.niit_election","includes_united_states":false,"kind":"choice","label":"Did you choose to count your fund's income for the 3.8% tax?","label_when":[],"options":[{"label":"No, never.","value":"none"},{"label":"Yes, on an earlier return.","value":"earlier"},{"label":"Yes, I make it on this return.","value":"this_year"},{"label":"Not sure.","value":"not_sure"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.pfic_holdings.regime","value":"qef"}},{"binds":"pfic_holdings[].held_in_account","clears":["income_sources.pfic_holdings.listed_on_assets_page"],"currency_pickable":false,"derived_from_presence":[],"help":"Say no if the fund registered the shares in your own name.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.held_in_account","includes_united_states":false,"kind":"yesno","label":"Do you hold these shares through a bank or broker account?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"pfic_holdings[].listed_on_assets_page","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"List them there as shares you hold directly. 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Enter zero if you sold them all.","help_lines":[],"help_when":[],"id":"income_sources.pfic_holdings.shares_at_year_end","includes_united_states":false,"kind":"text","label":"How many shares did you hold on 31 December?","label_when":[],"options":[],"placeholder":"100","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"share_count":{"message":"Enter the number of shares, for example 120 or 35.5."}},"validators":["share_count"]},{"binds":"pfic_holdings[].value_at_year_end","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The value on your year-end statement, turned into dollars at the rate for 31 December. 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It is the part of each earlier excess distribution spread to earlier PFIC years, in the fund's currency. 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It is used if the fund pays you this year. 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If two codes are printed there, choose the first one here.","help_lines":[],"help_when":[],"id":"income_sources.retirement_distributions.distribution_code","includes_united_states":false,"kind":"choice","label":"Which distribution code is printed first on your Form 1099-R?","label_when":[],"off_ramp":{"body":"Code J is money taken early from a Roth IRA, worked out on Form 8606 and Form 5329, code P is money taxed in the year before, and code 5 is a deal involving your IRA that the rules treat as a withdrawal. We do not prepare any of them.","code":"retirement_code_not_prepared","next_step":"Use another preparer for a return like this, for example a tax professional. 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Keep the paperwork that shows you meet it.","help_lines":[],"help_when":[[{"op":"lt","ref":"context.tax_year","value":2022},"For 01, public safety work means you did police, firefighting or emergency medical work for a state or local government, or one of the federal jobs the law lists. A corrections officer or forensic security employee is not covered for payments before 30 December 2022."],[{"op":"eq","ref":"context.tax_year","value":2022},"If you did public safety work for a government, including as a corrections officer or forensic security employee, or fought fires in a private employer's plan, 01 can also cover leaving after 25 years of service under the plan, and at 50 for the firefighter, corrections officer or forensic security employee. 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A 401(k), 403(b) or 457(b) plan pays out an account balance. 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If all of it did, enter the full amount from box 1. 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We do not prepare one."],[{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"11"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"E"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"e"}]}]},"Say yes if your statement shows that part of the canceled debt is not taxed, for example in bankruptcy or insolvency. 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We do not prepare those."],[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"13"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"C"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"c"}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"12"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"C"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"c"}]}]}]},"Say yes if your statement shows a gift of food inventory or a qualified conservation contribution. We do not work out its limit."],[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"13"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"H"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"h"}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"12"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"H"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"h"}]}]}]},{"op":"eq","ref":"context.tax_year","value":2025}]},"Say yes if you have other investment costs you can deduct, apart from the costs of your own royalties, or investment interest you could not deduct last year. We then ask about them for Form 4952."],[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"13"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"H"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"h"}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"12"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"H"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"h"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"context.tax_year","value":2025}]}]},"Say yes if you have other investment costs you can deduct, apart from the costs of your own royalties, or investment interest you could not deduct last year. 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Your answers stay saved.","severity":"block","title":"We do not prepare the ordinary part of the gain on a share","when":{"op":"truthy","ref":"income_sources.schedule_k1s.disposal_ordinary_part"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.interest_disposed"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_unrelated"},{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_related"}]}]}]}},{"binds":"schedule_k1s[].disposal_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your sale agreement.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.disposal_on","includes_united_states":false,"kind":"date","label":"What date did you sell it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.interest_disposed"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_unrelated"},{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_related"}]}]}},{"binds":"schedule_k1s[].disposal_acquired_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your purchase records. Leave it empty if you got parts of it at different times.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.disposal_acquired_on","includes_united_states":false,"kind":"date","label":"What date did you get your share?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.interest_disposed"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_unrelated"},{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_related"}]}]}},{"binds":"schedule_k1s[].disposal_received","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your sale agreement: the money and the value of anything else, without your share of the business's debts. We add those from your K-1 when you sold all of it.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.disposal_received","includes_united_states":false,"kind":"money","label":"How much did you get for your share?","label_when":[],"options":[],"placeholder":"9000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.interest_disposed"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_unrelated"},{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_related"}]}]}},{"binds":"schedule_k1s[].disposal_costs","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your invoices: fees for a broker or a lawyer, for example. Leave it empty if there were none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.disposal_costs","includes_united_states":false,"kind":"money","label":"What did the sale cost you?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.interest_disposed"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_unrelated"},{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_related"}]}]}},{"binds":"schedule_k1s[].disposal_part_basis","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your own basis records on the sale date, with that part's share of the business's debts.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.disposal_part_basis","includes_united_states":false,"kind":"money","label":"What was your basis in the part you sold?","label_when":[],"options":[],"placeholder":"4000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.interest_disposed"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_unrelated"},{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_related"}]}]},{"op":"eq","ref":"income_sources.schedule_k1s.disposal_entire","value":false}]}},{"binds":"schedule_k1s[].disposal_part_debts","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your sale agreement or the partnership's statement. It counts as money you got. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.disposal_part_debts","includes_united_states":false,"kind":"money","label":"How much of the business's debts did the sale free you of?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.interest_disposed"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_unrelated"},{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_related"}]}]},{"op":"eq","ref":"income_sources.schedule_k1s.disposal_entire","value":false}]}},{"add_label":"Add an activity","binds":"schedule_k1s[].statement_activities[]","help":"Add one row for each activity on the statement. Amounts in one box must add up to what your K-1 shows in that box.","id":"income_sources.schedule_k1s.statement_activities","kind":"repeat","label":"Which activities does your K-1's statement list?","min_rows":1,"nodes":[{"binds":"schedule_k1s[].statement_activities[].name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Its name on the statement, for example Retail shop or Office rental.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.statement_activities.name","includes_united_states":false,"kind":"text","label":"What does your statement call this activity?","label_when":[],"options":[],"placeholder":"Retail shop","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"business_name":{"message":"Use only letters, numbers, single spaces, a hash, hyphens, parentheses, an ampersand or an apostrophe in the business name: the IRS does not accept a period or a comma, so write Dunn Copy Inc rather than Dunn Copy, Inc.","message_too_long":"Write the business name in 75 characters or fewer."}},"validators":["business_name"]},{"binds":"schedule_k1s[].statement_activities[].box","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The statement says which K-1 box its amount belongs in.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.statement_activities.box","includes_united_states":false,"kind":"choice","label":"Which kind of activity do you have here?","label_when":[],"options":[{"label":"A business (box 1)","value":"1"},{"label":"Rental real estate (box 2)","value":"2"},{"label":"Another rental (box 3)","value":"3"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"schedule_k1s[].statement_activities[].amount","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From the statement. Put a minus sign before a loss.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.statement_activities.amount","includes_united_states":false,"kind":"money","label":"What income or loss does your statement show for it?","label_when":[],"options":[],"placeholder":"-3000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"schedule_k1s[].statement_activities[].materially_participated","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"More than 500 hours in the year is the most common test.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.statement_activities.materially_participated","includes_united_states":false,"kind":"yesno","label":"Did you take part in running it regularly, continuously and substantially?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.schedule_k1s.statement_activities.box","value":"1"}},{"binds":"schedule_k1s[].statement_activities[].actively_participated","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example approving tenants or repairs. 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Leave it empty if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.statement_activities.net_section_1231_gain","includes_united_states":false,"kind":"money","label":"How much section 1231 gain or loss does your statement show for it?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.net_section_1231_gain","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.net_section_1231_gain","value":0}]}},{"binds":"schedule_k1s[].statement_activities[].amount_not_at_risk","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example money from a loan you do not have to repay yourself, which only the activity's property secures, or a guarantee that covers your loss.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.statement_activities.amount_not_at_risk","includes_united_states":false,"kind":"yesno","label":"Could you lose less than all of the money you have in it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.statement_activities.amount","value":0},{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.distributions","value":0},{"op":"any_row","ref":"income_sources.schedule_k1s.other_items","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"19"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"19"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"D"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"d"}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"19"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"F"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.code","value":"f"}]}]}]}]}]}]}]},{"op":"lt","ref":"income_sources.schedule_k1s.statement_activities.net_section_1231_gain","value":0},{"op":"any_row","ref":"income_sources.schedule_k1s.other_items","rules":[{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.other_items.amount","value":0},{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"12"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"13"}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"11"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"12"}]}]}]}]},{"op":"truthy","ref":"income_sources.schedule_k1s.earlier_limited_losses"}]}},{"binds":"schedule_k1s[].statement_activities[].at_risk.detailed_last_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Form 6198 limits a loss to the money you could actually lose. 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Enter a loss with a minus sign, or 0 if none.","help_lines":["With the other figures of the statement, less the costs and the interest, it adds up to box 1."],"help_when":[],"id":"income_sources.schedule_k1s.trading_net_gain","includes_united_states":false,"kind":"money","label":"What gain or loss on its trades does your K-1's statement show?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.trading_activity"},{"op":"eq","ref":"income_sources.schedule_k1s.materially_participated","value":false},{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.ordinary_business_income","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.ordinary_business_income","value":0}]}]}},{"binds":"schedule_k1s[].trading_other_income","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your K-1's statement shows it, for example interest or dividends the business received on what it held. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.trading_other_income","includes_united_states":false,"kind":"money","label":"What other income of its trading does your K-1's statement show?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.trading_activity"},{"op":"eq","ref":"income_sources.schedule_k1s.materially_participated","value":false},{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.ordinary_business_income","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.ordinary_business_income","value":0}]}]}},{"binds":"schedule_k1s[].trading_other_deductions","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your K-1's statement shows them, for example fees the business paid for its trading. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.trading_other_deductions","includes_united_states":false,"kind":"money","label":"What costs of its trading, other than interest, does your K-1's statement show?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.trading_activity"},{"op":"eq","ref":"income_sources.schedule_k1s.materially_participated","value":false},{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.ordinary_business_income","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.ordinary_business_income","value":0}]}]}},{"binds":"schedule_k1s[].recharacterized_kind","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The statement names the rule. Choose the last one if it names another, or does not say.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.recharacterized_kind","includes_united_states":false,"kind":"choice","label":"What kind of income does your K-1's statement treat as not passive?","label_when":[],"options":[{"label":"Rent from property let to a business you materially participate in.","value":"rented_to_nonpassive"},{"label":"Profit from a business you worked in for more than 100 hours, but not enough to materially participate.","value":"significant_participation"},{"label":"Another kind, or the statement does not say.","value":"other"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.recharacterized_income"}]}},{"binds":"schedule_k1s[].recharacterized_amount","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your share, as the statement gives it.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.recharacterized_amount","includes_united_states":false,"kind":"money","label":"How much income does your K-1's statement treat as not passive?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.recharacterized_income"}]}},{"binds":"schedule_k1s[].limited_partner","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Item G is checked for a limited partner or another member who does not manage it.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.limited_partner","includes_united_states":false,"kind":"yesno","label":"Does item G of your K-1 say you are a limited partner?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.schedule_k1s.has_prior_year_passive_loss"},{"op":"eq","ref":"income_sources.schedule_k1s.prior_year_passive_loss_box","value":"2"}]}]}]}},{"binds":"schedule_k1s[].actively_participated","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example approving tenants, setting rents or approving repairs. Your interest, with your spouse's, must be at least 10% of the activity's value.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.actively_participated","includes_united_states":false,"kind":"yesno","label":"Did you take part in decisions about its rental real estate?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"ne","ref":"income_sources.schedule_k1s.limited_partner","value":true},{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.schedule_k1s.has_prior_year_passive_loss"},{"op":"eq","ref":"income_sources.schedule_k1s.prior_year_passive_loss_box","value":"2"}]}]}]}},{"binds":"schedule_k1s[].rental_materially_participated","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"As a real estate professional, answer yes if you worked in it for more than 500 hours during the year, or met another of the tests for the business itself.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.rental_materially_participated","includes_united_states":false,"kind":"yesno","label":"Did you take part in running its rental real estate regularly, continuously and substantially?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.real_estate_professional"},{"op":"or","rules":[{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.schedule_k1s.has_prior_year_passive_loss"},{"op":"eq","ref":"income_sources.schedule_k1s.prior_year_passive_loss_box","value":"2"}]}]}]}},{"binds":"schedule_k1s[].rental_safe_harbor_hours","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Yes if you worked in this rental real estate for more than 500 hours this year, or in any 5 of the 10 years before. It decides whether its income counts as investment income for the net investment income tax.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.rental_safe_harbor_hours","includes_united_states":false,"kind":"yesno","label":"Do you meet the 500 hours test for it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.real_estate_professional"},{"op":"truthy","ref":"income_sources.schedule_k1s.rental_materially_participated"},{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0}]}]}},{"binds":"schedule_k1s[].prior_year_loss_participation","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The loss carried from earlier years counts differently for the years you took part in decisions about the rental real estate.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.prior_year_loss_participation","includes_united_states":false,"kind":"choice","label":"Did you take part in its rental decisions while that loss built up?","label_when":[],"options":[{"label":"Yes, in every one of those years","value":"every_year"},{"label":"No, in none of them","value":"no_year"},{"label":"In some of them","value":"some_years"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.has_prior_year_passive_loss"},{"op":"eq","ref":"income_sources.schedule_k1s.prior_year_passive_loss_box","value":"2"},{"op":"truthy","ref":"income_sources.schedule_k1s.actively_participated"},{"op":"ne","ref":"income_sources.schedule_k1s.limited_partner","value":true}]}},{"binds":"schedule_k1s[].prior_year_loss_with_participation","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your own records or your earlier Forms 8582: the part of the carried loss from the years you took part in decisions about it.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.prior_year_loss_with_participation","includes_united_states":false,"kind":"money","label":"How much of the carried loss built up in years you took part?","label_when":[],"options":[],"placeholder":"1000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.has_prior_year_passive_loss"},{"op":"eq","ref":"income_sources.schedule_k1s.prior_year_passive_loss_box","value":"2"},{"op":"eq","ref":"income_sources.schedule_k1s.prior_year_loss_participation","value":"some_years"}]}},{"binds":"schedule_k1s[].services_abroad","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The guaranteed payments and self-employment earnings your K-1 shows. It decides the exclusion of pay earned abroad and the self-employment tax.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.services_abroad","includes_united_states":false,"kind":"yesno","label":"Was any of that pay for work you did outside the United States?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"or","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.guaranteed_payments_services","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.self_employment_earnings","value":0},{"op":"lt","ref":"income_sources.schedule_k1s.self_employment_earnings","value":0}]}]}},{"address_variant":"full","binds":"schedule_k1s[].partnership_address","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Item B of your K-1. Form 2555 lists it beside the partnership's name.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.partnership_address","includes_united_states":false,"kind":"address","label":"What is your partnership's address?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"city_name":{"message":"Use only letters and spaces for the town or city. A letter with an accent cannot be filed, so write Koln rather than Köln.","message_too_long":"Write the town or city in 22 characters or fewer, which is all the IRS form has room for."},"street_address":{"message":"Use only letters, numbers, hyphens, slashes and spaces here: the IRS does not accept periods or commas in an address, so write St instead of St. and leave out the comma before an apartment number.","message_too_long":"Write the address line in 35 characters or fewer. If it will not fit, put the rest on the second line."}},"validators":["street_address","city_name"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"truthy","ref":"income_sources.schedule_k1s.services_abroad"},{"op":"or","rules":[{"op":"and","rules":[{"op":"ne","ref":"income_sources.schedule_k1s.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"spouse_abroad.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.guaranteed_payments_services","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.self_employment_earnings","value":0},{"op":"lt","ref":"income_sources.schedule_k1s.self_employment_earnings","value":0}]}]}},{"binds":"schedule_k1s[].abroad_gross_income_share","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From the partnership's accounts or your own records: your share of what it took in for your work in a foreign country, before any expenses. 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Leave out work in the United States or at sea.","help_lines":["If all of its income is for your work abroad, this is boxes 1 and 4a of your K-1 plus your share of its expenses."],"help_when":[],"id":"income_sources.schedule_k1s.abroad_gross_income_share","includes_united_states":false,"kind":"money","label":"What was your share of its income for your work abroad, before expenses?","label_when":[],"options":[],"placeholder":"124000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"truthy","ref":"income_sources.schedule_k1s.services_abroad"},{"op":"or","rules":[{"op":"and","rules":[{"op":"ne","ref":"income_sources.schedule_k1s.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"where_you_lived.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.owner","value":"spouse"},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"spouse_abroad.ppt_qualifies"}]}]}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}]}]}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.guaranteed_payments_services","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.self_employment_earnings","value":0},{"op":"lt","ref":"income_sources.schedule_k1s.self_employment_earnings","value":0}]}]}},{"binds":"schedule_k1s[].pays_for_other_year_work","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example guaranteed payments you received this year for last year's work, or in advance for next year's.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.pays_for_other_year_work","includes_united_states":false,"kind":"yesno","label":"Was any of your pay from it for work you did in another year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"truthy","ref":"income_sources.schedule_k1s.services_abroad"},{"op":"or","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.guaranteed_payments_services","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.self_employment_earnings","value":0},{"op":"lt","ref":"income_sources.schedule_k1s.self_employment_earnings","value":0}]}]}},{"binds":"schedule_k1s[].prior_year_work_amount","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your payslips or records: only work done in another country during the days you qualified for the exclusion that year. 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Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.liabilities_partnership_assumed","includes_united_states":false,"kind":"money","label":"How much of your own debts did the partnership take on this year?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"any_row","ref":"income_sources.schedule_k1s.other_items","rules":[{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.other_items.amount","value":0},{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"12"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"13"}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"11"},{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"12"}]}]}]}]},{"op":"lt","ref":"income_sources.schedule_k1s.ordinary_business_income","value":0},{"op":"lt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0},{"op":"lt","ref":"income_sources.schedule_k1s.other_net_rental_income","value":0},{"op":"lt","ref":"income_sources.schedule_k1s.net_short_term_capital_gain","value":0},{"op":"lt","ref":"income_sources.schedule_k1s.net_long_term_capital_gain","value":0},{"op":"lt","ref":"income_sources.schedule_k1s.net_section_1231_gain","value":0}]}]},{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.distributions","value":0},{"op":"any_row","ref":"income_sources.schedule_k1s.other_items","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.other_items.box","value":"19"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.earlier_limited_losses"},{"op":"any_row","ref":"income_sources.schedule_k1s.loans","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.loans.principal_repaid","value":0}]},{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.interest_disposed"},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_unrelated"},{"op":"eq","ref":"income_sources.schedule_k1s.disposal_kind","value":"sold_related"}]}]}]}]},{"op":"truthy","ref":"income_sources.schedule_k1s.liabilities_assumed"}]}},{"add_label":"Add a loan","binds":"schedule_k1s[].loans[]","help":"Add one row per loan on a written note, and one for money lent without a note. Your own records and the corporation's statements show the figures.","id":"income_sources.schedule_k1s.loans","kind":"repeat","label":"Which loans have you made to it?","min_rows":1,"nodes":[{"binds":"schedule_k1s[].loans[].formal_note","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer no for money lent without a written note (an open account).","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.loans.formal_note","includes_united_states":false,"kind":"yesno","label":"Is your loan on a written note?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"schedule_k1s[].loans[].balance_at_start","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your own records or the corporation's statements. 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If you claim the credit for tax paid abroad, you can use another preparer for the return.","severity":"review","title":"We do not enter foreign transactions from a K-1","when":{"op":"truthy","ref":"income_sources.schedule_k1s.foreign_transactions_box"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"truthy","ref":"fit.paid_foreign_tax"},{"op":"or","rules":[{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}]},{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}]},{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0}]}]},{"op":"lt","ref":"context.tax_year","value":2021}]}},{"binds":"schedule_k1s[].k3_foreign_items","clears":["income_sources.schedule_k1s.k3_foreign_rows"],"currency_pickable":false,"derived_from_presence":[],"help":"Parts II and III show income, deductions and foreign tax by country.","help_lines":["Choose Not sure if you cannot tell: a return that claims the credit for foreign tax cannot be filed from here until you answer."],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_items","includes_united_states":false,"kind":"yesno","label":"Does your Schedule K-3 show income or tax from outside the United States?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"truthy","ref":"fit.paid_foreign_tax"},{"op":"or","rules":[{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}]},{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}]},{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0}]}]},{"op":"gt","ref":"context.tax_year","value":2020}]},{"op":"truthy","ref":"income_sources.schedule_k1s.schedule_k3_attached"}]}},{"binds":"schedule_k1s[].k3_limited_under_ten_percent","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Item G of your K-1 shows a limited partner. If you hold it as an investment only, most of what a Schedule K-3 shows is passive income. Answer no if the partnership is part of your own active business.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_limited_under_ten_percent","includes_united_states":false,"kind":"yesno","label":"Are you a limited partner with under 10% of its value?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"truthy","ref":"fit.paid_foreign_tax"},{"op":"or","rules":[{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}]},{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}]},{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0}]}]},{"op":"gt","ref":"context.tax_year","value":2020}]},{"op":"truthy","ref":"income_sources.schedule_k1s.schedule_k3_attached"},{"op":"truthy","ref":"income_sources.schedule_k1s.k3_foreign_items"}]},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"}]}},{"binds":"schedule_k1s[].k3_has_previously_taxed","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Earnings of a foreign company you already reported as income in your own annual accounts (previously taxed earnings). 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Leave this tax off the page about tax you paid abroad, so it is not counted twice.","id":"income_sources.schedule_k1s.k3_foreign_rows","kind":"repeat","label":"Which countries does your Schedule K-3 list?","min_rows":1,"nodes":[{"binds":"schedule_k1s[].k3_foreign_rows[].country","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The country code beside line 24, A, B or C, in Part II.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.country","includes_united_states":false,"kind":"country","label":"Which country does your Schedule K-3 show here?","label_when":[],"options":[],"options_ref":"country_codes","placeholder":"DE","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"iso_country_code":{"message":"Choose the country from the list, or type its two-letter code, for example DE."}},"validators":["iso_country_code"]},{"binds":"schedule_k1s[].k3_foreign_rows[].column","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Each column is a kind of income, and each kind has its own credit form. Pick by the kind of income the column names, not by its letter: the foreign taxes section of Part III uses different letters for the same kinds. For tax with no income in Part II, pick the kind the tax is under there.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.column","includes_united_states":false,"kind":"choice","label":"Which column of your Part II is it in?","label_when":[],"off_ramp":{"body":"That tax is kept in a category of its own, on a credit form we do not prepare here.","code":"schedule_k1_k3_other_category","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare the credit for section 951A tax","when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.k3_foreign_rows.column","value":"section_951a"},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.schedule_k1s.k3_limited_under_ten_percent"}]}]}},"options":[{"label":"Passive (Part II column (c); Part III column (d))","value":"passive"},{"label":"General (Part II column (d); Part III column (e))","value":"general"},{"label":"Foreign branch (Part II column (b); Part III column (c))","value":"foreign_branch"},{"label":"Section 901(j) (Part II column (e); no credit)","value":"section_901j"},{"label":"Sourced by you (Part II column (f))","value":"sourced_by_you"},{"label":"Part III column (f) tax with a code starting RBT","value":"treaty"},{"label":"Section 951A (Part III column (b))","value":"section_951a"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"schedule_k1s[].k3_foreign_rows[].gross_income","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part II, Section 1, line 24, for this country in this column. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.gross_income","includes_united_states":false,"kind":"money","label":"How much income does your line 24 show there?","label_when":[],"options":[],"placeholder":"10000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"schedule_k1s[].k3_foreign_rows[].previously_taxed_income","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The part of lines 7 and 8 from previously taxed earnings in your annual accounts, with any section 986(c) gain on line 16. It stays off the credit form. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.previously_taxed_income","includes_united_states":false,"kind":"money","label":"How much of your income there was already taxed to you?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"truthy","ref":"income_sources.schedule_k1s.k3_has_previously_taxed"}},{"binds":"schedule_k1s[].k3_foreign_rows[].qualified_dividends","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part II, line 8, for this country in this column. Leave out the part already taxed to you, which you entered above. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.qualified_dividends","includes_united_states":false,"kind":"money","label":"How much of your income there is qualified dividends?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"schedule_k1s[].k3_foreign_rows[].long_term_gains","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part II, lines 12 to 15, for this country in this column. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.long_term_gains","includes_united_states":false,"kind":"money","label":"How much of your income there is long-term capital gain?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"schedule_k1s[].k3_foreign_rows[].deductions","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part II, Section 2, lines 25, 26, 31 to 37 and 44 to 50, in this column. They are not listed by country: split them by income if several countries share a column. Leave out capital losses, which are asked next. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.deductions","includes_united_states":false,"kind":"money","label":"How much in deductions does your Part II show for this row?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"not","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.k3_foreign_rows.column","value":"sourced_by_you"}]}},{"binds":"schedule_k1s[].k3_foreign_rows[].capital_loss","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part II, Section 2, lines 27 to 30, in this column. Split them by income if several countries share a column. Enter 0 if none.","help_lines":[],"help_when":[[{"op":"eq","ref":"income_sources.schedule_k1s.k3_foreign_rows.column","value":"sourced_by_you"},"In column (f) a loss follows the same rule as a gain: it is from abroad only if your tax home is abroad and your box 1 statement shows that a foreign tax of 10% or more would have been paid on a gain. Otherwise it is United States income and stays off the credit form."]],"id":"income_sources.schedule_k1s.k3_foreign_rows.capital_loss","includes_united_states":false,"kind":"money","label":"How much in capital losses does your Part II show for this row?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"schedule_k1s[].k3_foreign_rows[].foreign_tax","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 1 of the foreign taxes section of Part III, for this country in this kind of income. Enter 0 if none.","help_lines":[],"help_when":[[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},"On your Schedule K-3 from a partnership it is Section 4."],[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"},"On your Schedule K-3 from an S corporation it is Section 3."]],"id":"income_sources.schedule_k1s.k3_foreign_rows.foreign_tax","includes_united_states":false,"kind":"money","label":"How much foreign tax does your Part III show there, in dollars?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"schedule_k1s[].k3_foreign_rows[].tax_at_least_10_percent","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1 of Part I of your Schedule K-3 has a statement listing these gains, and the losses on which such a tax would have been paid on a gain. Without it the gain or loss is United States income, and it stays off the credit form.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.tax_at_least_10_percent","includes_united_states":false,"kind":"yesno","label":"Does your box 1 statement show foreign tax of 10% or more?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.schedule_k1s.k3_foreign_rows.column","value":"sourced_by_you"}},{"binds":"schedule_k1s[].k3_foreign_rows[].partner_category","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The Partner column of the foreign taxes section of Part III shows it. A sale of investments is passive.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.partner_category","includes_united_states":false,"kind":"choice","label":"Which kind of income is your gain?","label_when":[],"options":[{"label":"Passive","value":"passive"},{"label":"General","value":"general"},{"label":"Foreign branch","value":"foreign_branch"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.k3_foreign_rows.column","value":"sourced_by_you"},{"op":"or","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.k3_foreign_rows.foreign_tax","value":0},{"op":"truthy","ref":"income_sources.schedule_k1s.k3_foreign_rows.tax_at_least_10_percent"}]}]}},{"binds":"schedule_k1s[].k3_foreign_rows[].tax_currency","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The statement that comes with the K-3 shows the tax in foreign currency and in dollars. Enter USD if it shows dollars only.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.tax_currency","includes_united_states":false,"kind":"text","label":"Which currency does your K-3's statement show for this tax?","label_when":[],"options":[],"placeholder":"EUR","prefills":[],"required":true,"suggests_currencies":true,"unanswered_allowed":false,"validator_messages":{"currency_code":{"message":"Enter the three-letter code for the currency, for example EUR."}},"validators":["currency_code"],"visible_when":{"op":"gt","ref":"income_sources.schedule_k1s.k3_foreign_rows.foreign_tax","value":0}},{"binds":"schedule_k1s[].k3_foreign_rows[].tax_foreign_amount","clears":[],"currency_pickable":false,"currency_ref":"income_sources.schedule_k1s.k3_foreign_rows.tax_currency","derived_from_presence":[],"help":"From the same statement, before converting it.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.tax_foreign_amount","includes_united_states":false,"kind":"money","label":"How much is your tax in that currency?","label_when":[],"options":[],"placeholder":"9000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.k3_foreign_rows.foreign_tax","value":0},{"op":"answered","ref":"income_sources.schedule_k1s.k3_foreign_rows.tax_currency"},{"op":"not","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.k3_foreign_rows.tax_currency","value":"USD"}]}]}},{"binds":"schedule_k1s[].k3_foreign_rows[].withheld_at_payment","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example tax held back from interest or a dividend. Answer no if it was worked out on a tax return or an assessment. Choose Not sure if you cannot tell: we only need it when it changes your credit, and then we tell you.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.withheld_at_payment","includes_united_states":false,"kind":"yesno","label":"Was your tax taken off a payment before the business got it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.k3_foreign_rows.foreign_tax","value":0},{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.k3_foreign_rows.column","value":"passive"},{"op":"eq","ref":"income_sources.schedule_k1s.k3_foreign_rows.partner_category","value":"passive"},{"op":"truthy","ref":"income_sources.schedule_k1s.k3_limited_under_ten_percent"}]}]}},{"binds":"schedule_k1s[].k3_foreign_rows[].tax_reduction","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 2 of the foreign taxes section of Part III. It is listed by column, not country: if several countries share a column, split it by tax, so the rows add up to the line once. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_foreign_rows.tax_reduction","includes_united_states":false,"kind":"money","label":"How much reduction of taxes does your Part III show for this row?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"gt","ref":"income_sources.schedule_k1s.k3_foreign_rows.foreign_tax","value":0}}],"row_label":"Country","visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"truthy","ref":"fit.paid_foreign_tax"},{"op":"or","rules":[{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}]},{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}]},{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0}]}]},{"op":"gt","ref":"context.tax_year","value":2020}]},{"op":"truthy","ref":"income_sources.schedule_k1s.schedule_k3_attached"},{"op":"truthy","ref":"income_sources.schedule_k1s.k3_foreign_items"}]}},{"binds":"schedule_k1s[].k3_paid_or_accrued","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Most people answer no. That choice covers every foreign tax on your return and later years too.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_paid_or_accrued","includes_united_states":false,"kind":"choice","label":"Do you account for foreign taxes when they accrue, not when you pay them?","label_when":[],"options":[{"label":"No, I claim it when I pay it.","value":"paid"},{"label":"Yes, I claim it when it accrues.","value":"accrued"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"truthy","ref":"fit.paid_foreign_tax"},{"op":"or","rules":[{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}]},{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}]},{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0}]}]},{"op":"gt","ref":"context.tax_year","value":2020}]},{"op":"truthy","ref":"income_sources.schedule_k1s.schedule_k3_attached"},{"op":"truthy","ref":"income_sources.schedule_k1s.k3_foreign_items"}]},{"op":"any_row","ref":"income_sources.schedule_k1s.k3_foreign_rows","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.k3_foreign_rows.foreign_tax","value":0}]}]}},{"binds":"schedule_k1s[].k3_interest_expense","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part II, Section 2, lines 39 to 43, column (g). Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_interest_expense","includes_united_states":false,"kind":"money","label":"How much interest expense does your Schedule K-3 show?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"truthy","ref":"fit.paid_foreign_tax"},{"op":"or","rules":[{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}]},{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}]},{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0}]}]},{"op":"gt","ref":"context.tax_year","value":2020}]},{"op":"truthy","ref":"income_sources.schedule_k1s.schedule_k3_attached"},{"op":"truthy","ref":"income_sources.schedule_k1s.k3_foreign_items"}]}},{"binds":"schedule_k1s[].k3_capital_profits_under_ten_percent","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count what your spouse, family and companies you control hold. This decides how the interest on your K-3 is divided.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_capital_profits_under_ten_percent","includes_united_states":false,"kind":"yesno","label":"With relatives and related companies, is your share of capital and profits under 10%?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"truthy","ref":"fit.paid_foreign_tax"},{"op":"or","rules":[{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}]},{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}]},{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0}]}]},{"op":"gt","ref":"context.tax_year","value":2020}]},{"op":"truthy","ref":"income_sources.schedule_k1s.schedule_k3_attached"},{"op":"truthy","ref":"income_sources.schedule_k1s.k3_foreign_items"}]},{"op":"gt","ref":"income_sources.schedule_k1s.k3_interest_expense","value":0},{"op":"truthy","ref":"income_sources.schedule_k1s.k3_limited_under_ten_percent"}]}},{"add_label":"Add a kind of interest","binds":"schedule_k1s[].k3_interest_rows[]","help":"Add one row per kind: Part II, lines 41 to 43, with Part III, Section 2, lines 6b to 6d. Skip this if your income from abroad is $5,000 or less, with any you exclude: then all of it goes to United States income.","id":"income_sources.schedule_k1s.k3_interest_rows","kind":"repeat","label":"Which kinds of interest does your K-3 show, and on what assets?","min_rows":0,"nodes":[{"binds":"schedule_k1s[].k3_interest_rows[].kind","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 41 with line 6b is business, line 42 with line 6c investment, and line 43 with line 6d a passive activity. Lines 39 and 40 are interest allocated directly to one asset: add a row of their kind with the whole value under the one kind of income that asset earns, so all of that interest follows it.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_interest_rows.kind","includes_united_states":false,"kind":"choice","label":"Which kind of interest is your row for?","label_when":[],"options":[{"label":"Business","value":"business"},{"label":"Investment","value":"investment"},{"label":"Passive activity","value":"passive_activity"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"schedule_k1s[].k3_interest_rows[].interest","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part II, lines 41 to 43. 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Count column (f) here if the gain on those assets is United States income for you, otherwise with the kind of income the gain is.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_interest_rows.assets_united_states","includes_united_states":false,"kind":"money","label":"How much of your assets of this kind earn United States income?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"schedule_k1s[].k3_interest_rows[].assets_passive","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The passive column, plus your own assets of this kind at tax book value.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_interest_rows.assets_passive","includes_united_states":false,"kind":"money","label":"How much of your assets of this kind earn passive income abroad?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"schedule_k1s[].k3_interest_rows[].assets_general","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The general column, plus your own assets of this kind at tax book value.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_interest_rows.assets_general","includes_united_states":false,"kind":"money","label":"How much of your assets of this kind earn general income abroad?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"schedule_k1s[].k3_interest_rows[].assets_foreign_branch","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The foreign branch column, plus your own assets of this kind at tax book value.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_interest_rows.assets_foreign_branch","includes_united_states":false,"kind":"money","label":"How much of your assets of this kind earn foreign branch income?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"schedule_k1s[].k3_interest_rows[].assets_other","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Column (e) of its line in Part III, Section 2. 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Leave out capital losses (lines 27 to 30), research costs (line 32), charitable contributions (line 38) and interest (lines 39 to 43). We share them by income. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_column_f_costs","includes_united_states":false,"kind":"money","label":"How much in costs does your K-3 show in column (f), leaving out interest?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"truthy","ref":"fit.paid_foreign_tax"},{"op":"or","rules":[{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}]},{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}]},{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0}]}]},{"op":"gt","ref":"context.tax_year","value":2020}]},{"op":"truthy","ref":"income_sources.schedule_k1s.schedule_k3_attached"},{"op":"truthy","ref":"income_sources.schedule_k1s.k3_foreign_items"}]}},{"binds":"schedule_k1s[].k3_other_items","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Research and experimental expenses on Part II, line 32, or a change to an earlier year's foreign tax in line 3 of the foreign taxes section of Part III.","help_lines":[],"help_when":[],"id":"income_sources.schedule_k1s.k3_other_items","includes_united_states":false,"kind":"yesno","label":"Does your Schedule K-3 show research costs or a tax change?","label_when":[],"off_ramp":{"body":"They go on figures by industry code and on a schedule we do not prepare from a Schedule K-3.","code":"schedule_k1_k3_other_items","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare these items of a Schedule K-3","when":{"op":"truthy","ref":"income_sources.schedule_k1s.k3_other_items"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"or","rules":[{"op":"truthy","ref":"fit.paid_foreign_tax"},{"op":"or","rules":[{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}]},{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}]},{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0}]}]},{"op":"gt","ref":"context.tax_year","value":2020}]},{"op":"truthy","ref":"income_sources.schedule_k1s.schedule_k3_attached"},{"op":"truthy","ref":"income_sources.schedule_k1s.k3_foreign_items"}]}},{"binds":"schedule_k1s[].k3_total_gross_income","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"On Schedule K-3, Part II, line 24, column (g). If no Schedule K-3 came with your K-1, ask the business for the figure. We ask because you claim the credit for tax paid abroad.","help_lines":[],"help_when":[[{"op":"lt","ref":"context.tax_year","value":2021},"On your K-1 for this year it is code B of box 16 from a partnership, or of box 14 from an S corporation. If it shows none, ask the business for the figure. 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Have your rent record and your bills ready.","id":"income_sources.rentals","kind":"repeat","label":"What did you rent out?","min_rows":1,"nodes":[{"binds":"rentals[].property_description","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The address, or a few words from your own records, in up to thirty characters.","help_lines":[],"help_when":[],"id":"income_sources.rentals.property_description","includes_united_states":false,"kind":"text","label":"Which property did you rent out?","label_when":[],"options":[],"placeholder":"Apartment at 4 Rosegate","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"descriptive_text_30":{"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold."}},"validators":["descriptive_text_30"]},{"binds":"rentals[].location_country","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the country named on your lease or your deeds. Choose the United States for a property there.","help_lines":[],"help_when":[],"id":"income_sources.rentals.location_country","includes_united_states":true,"kind":"country","label":"Which country is your property in?","label_when":[],"options":[],"options_ref":"country_codes","placeholder":"US","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"iso_country_code":{"message":"Choose the country from the list, or type its two-letter code, for example DE."}},"validators":["iso_country_code"]},{"binds":"rentals[].property_type","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Schedule E asks which kind it is. 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Your deeds show who owns it.","help_lines":[],"help_when":[],"id":"income_sources.rentals.held_through_foreign_entity","includes_united_states":false,"kind":"yesno","label":"Do you hold it through a company or LLC set up abroad?","label_when":[],"off_ramp":{"body":"A company or LLC set up abroad is taxed by its own rules and may need its own form with your return (Form 5471, 8865 or 8858), which we do not prepare for a company.","code":"rental_held_through_foreign_entity","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a property held through a company abroad","when":{"op":"truthy","ref":"income_sources.rentals.held_through_foreign_entity"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].stayed_on_rented_days","clears":["income_sources.rentals.personal_days_on_rented_days"],"currency_pickable":false,"derived_from_presence":[],"help":"For example, the renter let you use it for a weekend and the rent stayed the same. Your rent record and your diary show it.","help_lines":["A relative who rents it from you at a normal rent as their main home is a tenant like any other: their days there do not count here."],"help_when":[],"id":"income_sources.rentals.stayed_on_rented_days","includes_united_states":false,"kind":"yesno","label":"Did you or family stay there on a day it was rented?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"in","ref":"income_sources.rentals.property_type","values":["SINGLE FAMILY RESIDENCE","MULTI-FAMILY RESIDENCE","VACATION/SHORT-TERM RENTAL","OTHER"]}},{"binds":"rentals[].average_stay_7_days_or_less","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Add up the nights of every stay and divide by the number of stays, from your booking records. Vacation rentals often do.","help_lines":[],"help_when":[],"id":"income_sources.rentals.average_stay_7_days_or_less","includes_united_states":false,"kind":"yesno","label":"Did your guests stay 7 days or less on average?","label_when":[],"off_ramp":{"body":"When guests stay 7 days or less on average, the letting is not treated as an ordinary rental, and the way it is reported is not prepared here.","code":"rental_average_stay_7_days_or_less","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a let with stays this short","when":{"op":"truthy","ref":"income_sources.rentals.average_stay_7_days_or_less"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].average_stay_30_days_with_services","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes if stays were 30 days or less on average and you, or someone you paid, gave guests services such as cleaning during their stay, fresh linen or meals, from your booking records. 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Your answers stay saved.","severity":"block","title":"We do not prepare a let with guest services","when":{"op":"truthy","ref":"income_sources.rentals.average_stay_30_days_with_services"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].not_rented_for_profit","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example, you let it to family well below the going rate, or only to cover some of its costs. Your rent record shows what you charged.","help_lines":[],"help_when":[],"id":"income_sources.rentals.not_rented_for_profit","includes_united_states":false,"kind":"yesno","label":"Did you rent it out without aiming to make a profit?","label_when":[],"off_ramp":{"body":"A rental not run to make a profit is reported in a different place, with its own limits on the costs, which is not prepared here.","code":"rental_not_rented_for_profit","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a rental not run for profit","when":{"op":"truthy","ref":"income_sources.rentals.not_rented_for_profit"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].incidental_to_other_activity","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes if any of these is true, as your records show.","help_lines":["You hold it mainly to sell at a gain, and the year's rent is under 2% of its cost or value, whichever is less.","You mainly use it in a business of your own, and the year's rent is under 2% of its cost or value, whichever is less.","It is lodging you give your employees for your own convenience.","You open it during business hours for use by any customer, such as a sports ground.","You let a partnership, S corporation or joint venture you own part of use it as part of your share in it, not under a lease.","You give guests extraordinary services, and the stay comes with them, as in a clinic."],"help_when":[],"id":"income_sources.rentals.incidental_to_other_activity","includes_united_states":false,"kind":"yesno","label":"Is renting it out part of something else you do, such as a business?","label_when":[],"off_ramp":{"body":"When renting out a property is part of something else you do, it is not reported as an ordinary rental, and the way it is reported is not prepared here.","code":"rental_incidental_to_other_activity","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a rental that is part of another activity","when":{"op":"truthy","ref":"income_sources.rentals.incidental_to_other_activity"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].used_as_home_carryover_from_earlier_year","clears":["income_sources.rentals.used_as_home_carryover_operating","income_sources.rentals.used_as_home_carryover_depreciation"],"currency_pickable":false,"derived_from_presence":[],"help":"This happens only for a home you also used yourself, when its costs were more than its rent. Lines 7a and 7b of Worksheet 5-1 in last year's records show it.","help_lines":[],"help_when":[],"id":"income_sources.rentals.used_as_home_carryover_from_earlier_year","includes_united_states":false,"kind":"yesno","label":"Did an earlier return carry this property's costs forward, as a home you used?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].at_risk_loss_carried_from_earlier_year","clears":["income_sources.rentals.at_risk.carried_loss","income_sources.rentals.at_risk.carried_loss_from_sale"],"currency_pickable":false,"derived_from_presence":[],"help":"Form 6198 limits a loss to the money you could actually lose, and adds earlier losses back to income when that money falls below zero. Last year's return shows either. Both come off this year's figures.","help_lines":[],"help_when":[],"id":"income_sources.rentals.at_risk_loss_carried_from_earlier_year","includes_united_states":false,"kind":"yesno","label":"Did your last Form 6198 carry this rental's loss forward or add losses back?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].disposed_in_year","clears":["income_sources.rentals.disposition_to_related_party","income_sources.rentals.disposition_fully_taxable"],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes only if you gave up all of your share, for example by selling the whole property, as your sale contract or closing statement shows. Losses held back from earlier years can be released in the year you give up the whole rental.","help_lines":[],"help_when":[],"id":"income_sources.rentals.disposed_in_year","includes_united_states":false,"kind":"yesno","label":"Did you sell or give up the whole of this rental during the year?","label_when":[],"off_ramp":{"body":"The sale of the rental is reported from the list of what it holds: the building, with its land, and each thing you bought for it, each with the day it went.","code":"rental_sale_reported","next_step":"Give the day each item in the rental's list went and what you received for it, and answer the two questions about the sale.","severity":"info","title":"The sale is reported item by item","when":{"op":"truthy","ref":"income_sources.rentals.disposed_in_year"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].ownership_percent","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your deeds, or the will you inherited it under, show your share. Give the rent and the costs for the whole property, as your agent's statement shows them: we take your share.","help_lines":["For the building and anything bought for it, give only what you paid, or your own share of its value."],"help_when":[],"id":"income_sources.rentals.ownership_percent","includes_united_states":false,"kind":"text","label":"What percentage of this property do you own?","label_when":[],"options":[],"placeholder":"50","prefills":[],"required":false,"required_validator":"expatreturn_us.domain.income.RentalIncome._check_shares_and_home_days","required_when":{"op":"truthy","ref":"income_sources.rentals.owns_only_part"},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"rental_share_percent":{"message":"Enter a percentage between 0 and 100, for example 50. It has to be more than 0 and less than 100."}},"validators":["rental_share_percent"],"visible_when":{"op":"truthy","ref":"income_sources.rentals.owns_only_part"}},{"binds":"rentals[].rented_part_percent","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The rented part's share of the whole, by number of rooms or by floor area, from your floor plan. We take that share of the costs of the whole property and of the building's write-off.","help_lines":["List furniture and equipment for the rented part only among what lasts more than a year."],"help_when":[],"id":"income_sources.rentals.rented_part_percent","includes_united_states":false,"kind":"text","label":"What percentage of the property do you rent out?","label_when":[],"options":[],"placeholder":"25","prefills":[],"required":false,"required_validator":"expatreturn_us.domain.income.RentalIncome._check_shares_and_home_days","required_when":{"op":"truthy","ref":"income_sources.rentals.rents_only_part"},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"rental_share_percent":{"message":"Enter a percentage between 0 and 100, for example 50. It has to be more than 0 and less than 100."}},"validators":["rental_share_percent"],"visible_when":{"op":"truthy","ref":"income_sources.rentals.rents_only_part"}},{"binds":"rentals[].fair_rental_days","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count only the days someone actually rented it at the going rate, from your rent record or your agent's statement. Days it stood empty while offered for rent do not count.","help_lines":[],"help_when":[[{"op":"truthy","ref":"income_sources.rentals.rents_only_part"},"Count only the days the part you rent out was rented, and the days you or family used that part. Days you lived in the rest of the property do not count."]],"id":"income_sources.rentals.fair_rental_days","includes_united_states":false,"kind":"integer","label":"On how many days did you rent your property at a normal rent?","label_when":[],"options":[],"placeholder":"365","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"days_in_year":{"message_bounds":"Enter a whole number of days between 0 and 366."}},"validators":["days_in_year"]},{"binds":"rentals[].personal_use_days","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count each day it was used by you or anyone else who owns part of it, by a relative of either of you, or by anyone who paid less than the going rate, from your rent record and your diary. Enter zero if nobody did.","help_lines":["A day someone stayed there under a swap that let you stay somewhere else counts too.","A day you spent working full time on repairs does not count, even if family stayed with you.","A day a relative rented it from you at a normal rent as their main home does not count either: that is a rented day.","Leave out a day it was also rented at a normal rent: that one is a rented day, and we ask about it separately.","How much of the running costs comes off your tax depends on this answer."],"help_when":[[{"op":"truthy","ref":"income_sources.rentals.rents_only_part"},"Count only the days the part you rent out was rented, and the days you or family used that part. Days you lived in the rest of the property do not count."]],"id":"income_sources.rentals.personal_use_days","includes_united_states":false,"kind":"integer","label":"On how many days did you, family or friends use it yourselves?","label_when":[],"off_ramp":{"body":"Because you used the property yourself as well as letting it, only part of what it cost to run can come off your tax. We work that share out from the two day counts you give.","code":"rental_personal_use","next_step":"Continue, and check both day counts against your rent record and the dates you stayed there.","severity":"review","title":"Your own days at the property reduce the costs that count","when":{"op":"gt","ref":"income_sources.rentals.personal_use_days","value":0}},"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"days_in_year":{"message_bounds":"Enter a whole number of days between 0 and 366."}},"validators":["days_in_year"]},{"binds":"rentals[].personal_days_on_rented_days","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count each day from your diary and your rent record. They count as rented days when we divide the costs, and as your own days when we test whether it was a home you used.","help_lines":[],"help_when":[],"id":"income_sources.rentals.personal_days_on_rented_days","includes_united_states":false,"kind":"integer","label":"On how many of the rented days did you or family stay there?","label_when":[],"options":[],"placeholder":"2","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"days_in_year":{"message_bounds":"Enter a whole number of days between 0 and 366."}},"validators":["days_in_year"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.stayed_on_rented_days"},{"op":"in","ref":"income_sources.rentals.property_type","values":["SINGLE FAMILY RESIDENCE","MULTI-FAMILY RESIDENCE","VACATION/SHORT-TERM RENTAL","OTHER"]}]}},{"binds":"rentals[].main_home_days_around_rental","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count the days you lived there as your main home just before or just after renting it, or offering it for rent, for 12 months or more in a row, from your moving dates and your lease. Enter zero if none.","help_lines":["A shorter rental counts too if it ended because you sold or exchanged the property.","These days still reduce the running costs that count, but they do not make it a home you used yourself."],"help_when":[],"id":"income_sources.rentals.main_home_days_around_rental","includes_united_states":false,"kind":"integer","label":"How many of those days was it your main home, before or after renting?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"days_in_year":{"message_bounds":"Enter a whole number of days between 0 and 366."}},"validators":["days_in_year"],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"gt","ref":"income_sources.rentals.personal_use_days","value":14},{"op":"truthy","ref":"income_sources.rentals.stayed_on_rented_days"}]},{"op":"in","ref":"income_sources.rentals.property_type","values":["SINGLE FAMILY RESIDENCE","MULTI-FAMILY RESIDENCE","VACATION/SHORT-TERM RENTAL","OTHER"]}]}},{"binds":"rentals[].rents_received","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"The yearly total from your rent record or your agent's statement, for the whole property.","help_lines":["Include rent paid in advance for a later year, a deposit you kept, and a payment for ending the lease early.","Include any bill your tenant paid for you, and the value of any work or goods you took instead of rent.","Leave out a deposit you will give back."],"help_when":[],"id":"income_sources.rentals.rents_received","includes_united_states":false,"kind":"money","label":"How much rent did you receive during the year?","label_when":[],"options":[],"placeholder":"18000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"rentals[].federal_income_tax_withheld","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 4 of the Form 1099-MISC your tenant or agent sent. Leave it blank if no box 4 shows an amount.","help_lines":[],"help_when":[],"id":"income_sources.rentals.federal_income_tax_withheld","includes_united_states":false,"kind":"money","label":"How much federal income tax was withheld from your rent?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].self_rental_materially_participates","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes if you worked in that business for more than 500 hours this year, did nearly all of its work, or worked more than 100 hours and more than anyone else there. Your spouse's work counts too. Choose Not sure if you cannot tell yet: if your income is high, the return cannot be built until you give it.","help_lines":["Taking part regularly and steadily for more than 100 hours also counts, unless someone else was paid to manage it or spent more hours managing it than you did.","Work only as an investor, such as reading its reports, does not count."],"help_when":[],"id":"income_sources.rentals.self_rental_materially_participates","includes_united_states":false,"kind":"yesno","label":"Do you take a hands-on part in running the business you rent it to?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"in","ref":"income_sources.rentals.property_type","values":["SELF-RENTAL"]}},{"binds":"rentals[].self_rental_rented_in_year_before_sale","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count the 12 months up to the day of the sale, as your lease or rent record shows. It decides whether the gain is left out of the extra tax on investment income.","help_lines":["Choose Not sure if you cannot tell: if your income is high, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.rentals.self_rental_rented_in_year_before_sale","includes_united_states":false,"kind":"yesno","label":"In the 12 months before you sold it, was it rented to that business?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"in","ref":"income_sources.rentals.property_type","values":["SELF-RENTAL"]},{"op":"truthy","ref":"income_sources.rentals.self_rental_materially_participates"},{"op":"truthy","ref":"income_sources.rentals.disposed_in_year"},{"op":"eq","ref":"income_sources.rentals.fair_rental_days","value":0}]}},{"binds":"rentals[].partially_disposed_in_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example a share of the property, or one of the homes in a building you let, as your sale contract or closing statement shows. Answer no if you still have all of it.","help_lines":[],"help_when":[],"id":"income_sources.rentals.partially_disposed_in_year","includes_united_states":false,"kind":"yesno","label":"Did you sell or give up part of this rental during the year?","label_when":[],"off_ramp":{"body":"The gain or loss on the part you gave up counts toward this rental's result for the year, and it is reported on a form we do not prepare here, so the return cannot be filed from here.","code":"rental_partial_disposition","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare the sale of part of a rental","when":{"op":"truthy","ref":"income_sources.rentals.partially_disposed_in_year"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"income_sources.rentals.disposed_in_year","value":false}},{"binds":"rentals[].disposition_to_related_party","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Related includes your spouse, a parent, grandparent or other ancestor, a child, grandchild or other descendant, and a brother or sister, half brothers and sisters included; a company in which you, directly or through those family members, own more than 10% of the value of the stock; a partnership in which you own more than 10% of the capital or profits; a trust you set up or benefit from; a tax-exempt charity or educational organization that you or your family control; and, generally, an estate you are a beneficiary of.","help_lines":["Publication 925 lists every case.","Your sale contract names the buyer."],"help_when":[],"id":"income_sources.rentals.disposition_to_related_party","includes_united_states":false,"kind":"yesno","label":"Was the buyer related to you?","label_when":[],"off_ramp":{"body":"A sale to a relative, or to a company, partnership or trust tied to you that way, is taxed under rules we do not work out here.","code":"rental_sale_related_buyer","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a sale to someone related to you","when":{"op":"truthy","ref":"income_sources.rentals.disposition_to_related_party"}},"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.domain.income.RentalIncome._check_disposition","required_when":{"op":"truthy","ref":"income_sources.rentals.disposed_in_year"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.rentals.disposed_in_year"}},{"binds":"rentals[].disposition_fully_taxable","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer no if you are being paid in installments over more than one year, or if part of the gain is put off, for example by exchanging the property for another one. Your sale contract or closing statement shows how you are paid.","help_lines":[],"help_when":[],"id":"income_sources.rentals.disposition_fully_taxable","includes_united_states":false,"kind":"yesno","label":"Are you taxed this year on all the gain or loss on the sale?","label_when":[],"off_ramp":{"body":"A sale paid in installments, or one whose gain is put off, is reported on a form we do not prepare here.","code":"rental_sale_over_years","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a sale paid over more than one year","when":{"op":"eq","ref":"income_sources.rentals.disposition_fully_taxable","value":false}},"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.domain.income.RentalIncome._check_disposition","required_when":{"op":"truthy","ref":"income_sources.rentals.disposed_in_year"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.rentals.disposed_in_year"}},{"binds":"rentals[].foreign_currency_loan_paid_off","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A mortgage or other loan in euros, pounds or any currency other than US dollars. Paying it off at a different exchange rate from the one you borrowed at brings a gain or a loss of its own, which we do not work out.","help_lines":["Choose Not sure if you cannot tell from your loan papers."],"help_when":[],"id":"income_sources.rentals.foreign_currency_loan_paid_off","includes_united_states":false,"kind":"yesno","label":"Did you pay off a loan in another currency when you sold it?","label_when":[],"off_ramp":{"body":"Paying off a loan in another currency at a different exchange rate brings a gain or a loss of its own, which we do not work out.","code":"currency_loan_payoff","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not work out a currency gain on a loan","when":{"op":"truthy","ref":"income_sources.rentals.foreign_currency_loan_paid_off"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.disposed_in_year"},{"op":"ne","ref":"income_sources.rentals.location_country","value":"US"}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"You gave this figure before we started working it out for you from what you own. Your earlier answers carry it. Once the building and what you bought for it are in your list of what you own for this property, enter zero here and it goes away.","help_lines":[],"help_when":[],"id":"income_sources.rentals.depreciation","includes_united_states":false,"kind":"money","label":"What yearly figure did you give us for writing your property down?","label_when":[],"off_ramp":{"body":"You gave us a yearly figure for writing this property down. It is not filed as you typed it any more: the figure is worked out from what you own and when you started letting it, so we need those facts instead, and your return cannot be built while the old figure is here.","code":"rental_depreciation_needs_assets","next_step":"Add the building and anything you bought for it to the list of what lasts more than a year, then enter zero for the old figure.","severity":"block","title":"We now work out your property's yearly write-off","when":{"op":"truthy","ref":"income_sources.rentals.depreciation"}},"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.rentals.depreciation"}},{"clears":["income_sources.rentals.assets"],"currency_pickable":false,"derived_from_presence":["rentals[].assets[]"],"help":"The building and the things in it that last, such as furniture and appliances, are written off over a number of years rather than in the year you paid for them. Your purchase contract, your deeds and your invoices show what you paid. Answer no if you rent the property from someone else.","help_lines":[],"help_when":[],"id":"income_sources.rentals.has_assets","includes_united_states":false,"kind":"yesno","label":"Do you own the rented building, or anything for it lasting over a year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"add_label":"Add an item","binds":"rentals[].assets[]","help":"Add one row for the building itself and one for each thing you bought for the property, such as furniture or appliances.","id":"income_sources.rentals.assets","kind":"repeat","label":"What did you buy or own that lasts more than a year?","min_rows":1,"nodes":[{"binds":"rentals[].assets[].description","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A few words from your purchase contract, your deeds or the invoice, such as the address of the building or what the item is.","help_lines":[],"help_when":[[{"op":"truthy","ref":"income_sources.rentals.disposed_in_year"},"You gave up this whole rental during the year. To file electronically, keep this to 15 characters or fewer. The form's box holds 20, and a mark the IRS asks for on this sale can take 5 of them. A longer description is fine on a paper return."]],"id":"income_sources.rentals.assets.description","includes_united_states":false,"kind":"text","label":"How would you describe it?","label_when":[],"options":[],"placeholder":"Apartment at 4 Rosegate","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"printable_text":{"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed."}},"validators":["printable_text"]},{"binds":"rentals[].assets[].asset_class","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"What kind of thing it is decides over how many years its cost is written off. Land on its own is never written off, so do not add a row for it.","help_lines":[],"help_when":[],"id":"income_sources.rentals.assets.asset_class","includes_united_states":false,"kind":"choice","label":"Which of these best describes what you bought or own?","label_when":[],"off_ramp":{"body":"Writing off a vehicle is capped by yearly limits and needs your mileage for the year, which we do not work out here.","code":"asset_vehicle","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a vehicle's write-off","when":{"op":"eq","ref":"income_sources.rentals.assets.asset_class","value":"vehicle"}},"options":[{"help":"Include the land it stands on in the cost; the land is split out next.","label":"A house or an apartment that people rent to live in.","value":"residential_rental_building"},{"help":"Include the land it stands on in the cost; the land is split out next.","label":"A building nobody lives in, such as an office, a shop or a warehouse.","value":"nonresidential_building"},{"label":"Appliances, carpets or furniture in a home you rent out.","value":"appliances_carpet_furniture_rental"},{"label":"Work done to the land itself, such as a fence, a path, a driveway or planting.","value":"land_improvement"},{"label":"A computer, or equipment that goes with one, such as a printer.","value":"computer"},{"label":"A car, van, truck, motorcycle, boat or aircraft.","value":"vehicle"},{"help":"Choose this only when the IRS guide to depreciation puts it in the five-year group.","label":"Something else the IRS writes off over five years.","value":"other_5_year"},{"help":"The IRS puts anything it gives no other group in this one, so choose it when nothing above fits.","label":"Something else, written off over seven years.","value":"other_7_year"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].assets[].placed_in_service_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count the day it was ready and available, even if nothing happened on it yet: the day the property was first offered for rent, or the day the item was installed and working. Your purchase contract, your invoice or your own records show it. For something you used privately first, give the day you started using it for the rental.","help_lines":[],"help_when":[],"id":"income_sources.rentals.assets.placed_in_service_on","includes_united_states":false,"kind":"date","label":"On which day was it first ready for you to use for the rental?","label_when":[],"off_ramp":{"body":"Property first used before 1987 is written off under older rules that we do not prepare here.","code":"asset_before_1987","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare property first used before 1987","when":{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":10000},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2018},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":32}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":33}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2020},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":34}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":35}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2022},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":36}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2023},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":37}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2024},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":38}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":39}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":40}]}]}]}]}},"options":[],"placeholder":"2025-03-01","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"not_after_tax_year":{"message_algorithm":"Check this date: it has to fall on or before the last day of the year this return is for."}},"validators":["not_after_tax_year"]},{"binds":"rentals[].assets[].cost_or_other_basis","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The price on your purchase contract or invoice, plus your costs of buying it. Those are costs such as legal fees, recording fees, transfer taxes and delivery. For a building, include the land under it: the next question takes the land back out. Give the figure in United States dollars. If you paid in another currency, convert it at the exchange rate on the day you paid. If your currency has more than one official rate, give the figure in US dollars at the rate you actually used.","help_lines":[],"help_when":[[{"op":"truthy","ref":"income_sources.rentals.assets.converted_from_personal_use"},"You used it privately first, so give what it cost you plus what you spent improving it before you started using it for the rental."]],"id":"income_sources.rentals.assets.cost_or_other_basis","includes_united_states":false,"kind":"money","label":"What did it cost you, in United States dollars?","label_when":[],"options":[],"placeholder":"250000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].assets[].land_value","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Land is never written off, so the cost has to be split between the land and the building.","help_lines":["Your purchase contract or your property tax assessment may show the split; if neither does, divide the cost in proportion to what the land and the building were each worth.","A building always stands on land, so enter zero only if the cost includes none, as with some apartments in a larger building.","Give the figure in United States dollars."],"help_when":[],"id":"income_sources.rentals.assets.land_value","includes_united_states":false,"kind":"money","label":"How much of what you paid was for the land the building stands on?","label_when":[],"options":[],"placeholder":"50000","prefills":[],"required":false,"required_validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_land_value","required_when":{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"land_below_cost":{"message_algorithm":"Check the land share: it has to be less than the whole cost of the building and its land, because the building itself is what gets written off."}},"validators":["land_below_cost"],"visible_when":{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]}},{"binds":"rentals[].assets[].interior_improvement_of_building_in_use","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example, new partitions, lighting or a fit-out inside an office or shop that was already open. Enlarging the building, a lift or escalator, or work on its frame does not count.","help_lines":[],"help_when":[],"id":"income_sources.rentals.assets.interior_improvement_of_building_in_use","includes_united_states":false,"kind":"yesno","label":"Is it your improvement to the inside of a building already in use?","label_when":[],"off_ramp":{"body":"An improvement to the inside of a building already in use can be written off over a much shorter period than the building, which we do not work out here.","code":"asset_interior_improvement","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare an improvement inside a building in use","when":{"op":"truthy","ref":"income_sources.rentals.assets.interior_improvement_of_building_in_use"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"income_sources.rentals.assets.asset_class","value":"nonresidential_building"},{"op":"not","rules":[{"op":"and","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":10000},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2018},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":1}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":2}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2020},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":3}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":4}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2022},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":5}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2023},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":6}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2024},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":7}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":8}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"not","rules":[{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":9}]}]}]}]}]}]}},{"binds":"rentals[].assets[].converted_from_personal_use","clears":["income_sources.rentals.assets.fair_market_value_at_conversion"],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes for a home you lived in before you let it, or a car or a computer you owned before the business used it. Its value on the day you switched is asked next, because the lower of that value and its cost is what gets written off.","help_lines":[],"help_when":[],"id":"income_sources.rentals.assets.converted_from_personal_use","includes_united_states":false,"kind":"yesno","label":"Did you use it privately before you started using it for the rental?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].assets[].fair_market_value_at_conversion","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A valuation or an appraisal from the time, or the price similar property sold for then. Leave out the land, because land is never written off. Give the figure in United States dollars.","help_lines":[],"help_when":[],"id":"income_sources.rentals.assets.fair_market_value_at_conversion","includes_united_states":false,"kind":"money","label":"What was it worth, without any land, on the day you switched?","label_when":[],"options":[],"placeholder":"180000","prefills":[],"required":false,"required_validator":"expatreturn_us.domain.depreciation.DepreciableAsset._check_conditional_requirements","required_when":{"op":"truthy","ref":"income_sources.rentals.assets.converted_from_personal_use"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.rentals.assets.converted_from_personal_use"}},{"binds":"rentals[].assets[].used_predominantly_outside_us","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Everything used for a property abroad is used abroad, and everything used for a property in the United States is used there.","help_lines":["Property used mainly outside the United States is written off over a longer period, under a different set of IRS tables."],"help_when":[],"id":"income_sources.rentals.assets.used_predominantly_outside_us","includes_united_states":false,"kind":"yesno","label":"Do you use it mainly outside the United States?","label_when":[],"options":[],"prefills":[{"confirm":false,"exact":true,"note":"Filled in because your property is outside the United States.","value":true,"when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.location_country"},{"op":"ne","ref":"income_sources.rentals.location_country","value":"US"}]}},{"confirm":false,"exact":true,"note":"Filled in because your property is in the United States.","value":false,"when":{"op":"eq","ref":"income_sources.rentals.location_country","value":"US"}}],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].assets[].bonus_elected","clears":["income_sources.rentals.assets.acquired_on"],"currency_pickable":false,"derived_from_presence":[],"help":"An item you started using this year can have a large part of its cost deducted in its first year, with the rest spread over its life.","help_lines":["Answering no is a choice not to take the allowance, and the IRS applies that choice to everything of the same kind you started using this year."],"help_when":[],"id":"income_sources.rentals.assets.bonus_elected","includes_united_states":false,"kind":"yesno","label":"Are you taking the extra first-year allowance on it?","label_when":[],"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.depreciation.compute_depreciation","required_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.asset_class"},{"op":"not","rules":[{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.rentals.location_country","value":"US"},{"op":"ne","ref":"income_sources.rentals.assets.used_predominantly_outside_us","value":true}]},{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":1}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.asset_class"},{"op":"not","rules":[{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]}]}]},{"op":"and","rules":[{"op":"eq","ref":"income_sources.rentals.location_country","value":"US"},{"op":"ne","ref":"income_sources.rentals.assets.used_predominantly_outside_us","value":true}]},{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":1}]}},{"binds":"rentals[].assets[].early_first_year_allowance","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The special depreciation allowance let new items bought in some years have part of their cost written off in their first year. That year's Form 4562 or your depreciation schedule shows whether it applied. It decides whether the item's depreciation is worked out again for the alternative minimum tax.","help_lines":["Choose I am not sure if you cannot check: the return can then be filed only where the answer cannot change the alternative minimum tax."],"help_when":[],"id":"income_sources.rentals.assets.early_first_year_allowance","includes_united_states":false,"kind":"choice","label":"In its first year, could you take the extra first-year allowance on it?","label_when":[],"options":[{"label":"Yes, it could, and I did not turn it down.","value":"eligible"},{"label":"It could, but I turned it down with a statement on that year's return.","value":"elected_out"},{"label":"No, it could not, for example because I used it before buying it.","value":"not_eligible"},{"label":"I am not 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Section 1250 property is real property that can be depreciated, other than section 1245 property, so being fixed to the land does not settle it: go by your schedule. 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Your answers stay saved.","severity":"block","title":"We do not prepare a sale paid over more than one year","when":{"op":"eq","ref":"income_sources.rentals.assets.disposal_fully_taxable","value":false}},"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","required_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"},{"op":"ne","ref":"income_sources.rentals.disposed_in_year","value":true}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"},{"op":"ne","ref":"income_sources.rentals.disposed_in_year","value":true}]}},{"binds":"rentals[].assets[].disposed_part_only","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example, two desks from a set you entered as one item. Answer no if all of it went.","help_lines":[],"help_when":[],"id":"income_sources.rentals.assets.disposed_part_only","includes_united_states":false,"kind":"yesno","label":"Did you sell or give up only part of it?","label_when":[],"off_ramp":{"body":"When only part of an item goes, the gain or loss is worked out on that part's own share of the cost, which we do not work out here.","code":"asset_partly_sold","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare the sale of part of an item","when":{"op":"truthy","ref":"income_sources.rentals.assets.disposed_part_only"}},"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","required_when":{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"}},{"binds":"rentals[].assets[].acquired_by","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"An inherited item's sale counts as held for more than a year however long you had it. Your purchase contract, the estate papers or the gift papers show it.","help_lines":[],"help_when":[],"id":"income_sources.rentals.assets.acquired_by","includes_united_states":false,"kind":"choice","label":"How did you come to own it?","label_when":[],"options":[{"label":"I bought it.","value":"purchase"},{"label":"I inherited it.","value":"inheritance"},{"label":"It was a gift, or my spouse passed it to me.","value":"gift_or_spouse"}],"prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f4797.compute_form_4797","required_when":{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"}}],"row_label":"Item","visible_when":{"op":"truthy","ref":"income_sources.rentals.has_assets"}},{"binds":"rentals[].mostly_land","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes if less than 30% of what the property cost you is for buildings or other things that wear out. Your purchase contract or deeds show it.","help_lines":[],"help_when":[],"id":"income_sources.rentals.mostly_land","includes_united_states":false,"kind":"yesno","label":"Is your rented property mostly land?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.rentals.property_type","value":"LAND"}]},{"op":"eq","ref":"income_sources.rentals.has_assets","value":false}]}},{"binds":"rentals[].personal_use_days_after_conversion","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count each day you, family or friends used it on or after the day you first offered it for rent, from your diary and your rent record. Enter zero if nobody did.","help_lines":["Days you lived there before you first offered it for rent do not count here.","Its write-off starts in the month you first offered it for rent, so only your own days from then on reduce it."],"help_when":[],"id":"income_sources.rentals.personal_use_days_after_conversion","includes_united_states":false,"kind":"integer","label":"How many of your own days came after you first offered it for 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a whole number of days between 0 and 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Instructions for Form 4797 say the form reports the sale of \"Real property used in your trade or business\", while \"Generally, gain from the sale or exchange of depreciable property not used in a trade or business but held for investment or for use in a not-for-profit activity is capital gain\".","help_lines":["This answer is for the form that reports the sale.","If you claim the deduction for qualified business income, a separate question asks whether a rental of yours in the United States counts for it.","The Instructions for Form 8995 count a rental there by a test of their own, which also takes in a rental under the IRS safe harbor for rental real estate and one rented to a \"commonly controlled trade or business\", so the two answers can differ."],"help_when":[],"id":"income_sources.rentals.property_used_in_trade_or_business","includes_united_states":false,"kind":"yesno","label":"Was renting out this property a business for you, rather than an 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run?","min_rows":0,"nodes":[{"binds":"rentals[].expenses{}.key","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A few words from your bill, such as repairs or insurance.","help_lines":[],"help_when":[],"id":"income_sources.rentals.expenses.key","includes_united_states":false,"kind":"text","label":"What do you call that cost?","label_when":[],"options":[],"placeholder":"Repairs","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"short_description_20":{"message":"Use ordinary letters, numbers and spaces in the label.","message_too_long":"Write the label in 20 characters or fewer, which is all the line on the form has room for: Property tax rather than Property tax (predial)."}},"validators":["short_description_20"]},{"binds":"rentals[].expenses{}.value","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"The yearly total from your own records.","help_lines":[],"help_when":[],"id":"income_sources.rentals.expenses.value","includes_united_states":false,"kind":"money","label":"How much did you pay for it during the year?","label_when":[],"options":[],"placeholder":"1500","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"rentals[].expense_lines{}.value","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Each kind of cost goes on its own line of the form. Pick the closest one, or Something else if none of them fits.","help_lines":["Leave out income tax, here or abroad: income tax paid abroad goes on the foreign tax page. Also leave out fines, gifts to charity, political payments and personal costs."],"help_when":[],"id":"income_sources.rentals.expenses.schedule_e_line","includes_united_states":false,"kind":"choice","label":"Which of these best describes what you paid for?","label_when":[],"off_ramp":{"body":"The cost of running a car or another vehicle for a rental needs a separate part of a form about the vehicle, which we do not prepare here.","code":"rental_vehicle_expenses","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare the costs of a car used for a rental","when":{"op":"eq","ref":"income_sources.rentals.expenses.schedule_e_line","value":"vehicle"}},"options":[{"label":"Advertising, such as listing the property.","value":"advertising"},{"label":"Travel to look after the property, other than by car.","value":"travel"},{"label":"Running a car or another vehicle for the property.","value":"vehicle"},{"label":"Cleaning and upkeep.","value":"cleaning_and_maintenance"},{"label":"Commissions, such as a letting agent's fee.","value":"commissions"},{"label":"Insurance.","value":"insurance"},{"label":"Legal and other professional fees, such as an accountant.","value":"legal_and_professional_fees"},{"label":"Management fees.","value":"management_fees"},{"help":"Choose the next answer instead if the lender was not a bank or another financial institution, or did not send you a Form 1098.","label":"Mortgage interest paid to a bank or other lender that sent you a Form 1098.","value":"mortgage_interest_form_1098"},{"label":"Other mortgage interest, or other interest on money borrowed for the property.","value":"other_interest"},{"help":"A new roof, a new kitchen or an extension is an improvement, not a repair: add it to the property's list of what lasts more than a year instead.","label":"Repairs.","value":"repairs"},{"label":"Supplies.","value":"supplies"},{"help":"Property tax and other taxes on the rental property. Leave out income tax, here or abroad: income tax paid abroad goes on the foreign tax page. Also leave out fines, gifts to charity, political payments and personal costs.","label":"Taxes, such as property tax.","value":"taxes"},{"label":"Utilities, such as electricity, water and heating.","value":"utilities"},{"help":"Anything that fits none of these. Leave out income tax, here or abroad: income tax paid abroad goes on the foreign tax page. Also leave out fines, gifts to charity, political payments and personal costs.","label":"Something else.","value":"other"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"rentals[].used_as_home_expense_kinds{}.value","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your bills and your loan statement show what each cost was for.","help_lines":[],"help_when":[[{"op":"and","rules":[{"op":"or","rules":[{"op":"gt","ref":"income_sources.rentals.personal_use_days","value":14},{"op":"truthy","ref":"income_sources.rentals.stayed_on_rented_days"}]},{"op":"not","rules":[{"op":"any_row","ref":"income_sources.rentals.assets","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.converted_from_personal_use"},{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]},{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":1},{"op":"not","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2018-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2019-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2020-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2021-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2022-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2023-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2024-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2025-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2026-01-01"}]}]}]}]}]}]},"Because you also used the property yourself, its costs come off the rent in a set order when the rent does not cover them all."],[{"op":"any_row","ref":"income_sources.rentals.assets","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.converted_from_personal_use"},{"op":"in","ref":"income_sources.rentals.assets.asset_class","values":["residential_rental_building","nonresidential_building"]},{"op":"age_lt","ref":"income_sources.rentals.assets.placed_in_service_on","value":1},{"op":"not","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2018-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2019-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2020-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2021-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2022-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2023-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2024-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2025-01-01"},{"op":"eq","ref":"income_sources.rentals.assets.placed_in_service_on","value":"2026-01-01"}]}]}]}]},"You started renting it out this year, so a cost of the renting alone counts in full, while a yearly cost counts for the rented part of the year."]],"id":"income_sources.rentals.expenses.used_as_home_kind","includes_united_states":false,"kind":"choice","label":"Which kind of cost did you pay?","label_when":[],"options":[{"label":"Mortgage interest on a loan to buy, build or improve the property.","value":"mortgage_interest"},{"label":"Property tax on the property.","value":"real_estate_taxes"},{"label":"A cost of the renting alone, such as an agent's fee or advertising.","value":"direct_rental"},{"label":"A running cost of the property, such as repairs, insurance or 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cost of the whole property, such as its insurance, heating or mortgage interest, counts only for the share you rent out. A cost of the rented part alone, such as painting the room you let, counts in full. Your bill shows what it was for.","help_lines":[],"help_when":[],"id":"income_sources.rentals.expenses.rented_part_cost","includes_united_states":false,"kind":"choice","label":"Did you pay this for the rented part only, or the whole property?","label_when":[],"options":[{"label":"Only the part you rent out.","value":"rented_part_only"},{"label":"The whole property.","value":"whole_property"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.rentals.rents_only_part"}}],"row_label":"Running cost"},{"binds":"rentals[].vehicle_loan_interest","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Only the business-use portion.","help_lines":["If you use the vehicle for both business and personal purposes, allocate the vehicle loan interest between its business use and personal use, and enter only the business-use portion.","Enter zero if none of the other interest is on a vehicle loan.","For this tax year the form puts that portion on a line of its own."],"help_when":[],"id":"income_sources.rentals.vehicle_loan_interest","includes_united_states":false,"kind":"money","label":"How much of your property's other interest is on a vehicle loan?","label_when":[],"options":[],"placeholder":"150","prefills":[],"required":false,"required_validator":"expatreturn_us.mef.vehicle_loan_interest.placement_problems","required_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"any_row","ref":"income_sources.rentals.expenses","rules":[{"op":"eq","ref":"income_sources.rentals.expenses.schedule_e_line","value":"other_interest"}]}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"any_row","ref":"income_sources.rentals.expenses","rules":[{"op":"eq","ref":"income_sources.rentals.expenses.schedule_e_line","value":"other_interest"}]}]}},{"binds":"rentals[].used_as_home_carryover_operating","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 7a of last year's Worksheet 5-1, from the IRS guide to renting out residential property (Publication 527), for this property. Enter zero if there is none. The worksheet gives it in United States dollars.","help_lines":[],"help_when":[],"id":"income_sources.rentals.used_as_home_carryover_operating","includes_united_states":false,"kind":"money","label":"What running costs did your limit last year carry forward for this property?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.rentals.used_as_home_carryover_from_earlier_year"}},{"binds":"rentals[].used_as_home_carryover_depreciation","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 7b of last year's Worksheet 5-1, from the same IRS guide, for this property. Enter zero if there is none. The worksheet gives it in United States dollars.","help_lines":[],"help_when":[],"id":"income_sources.rentals.used_as_home_carryover_depreciation","includes_united_states":false,"kind":"money","label":"What property write-off and damage losses did your limit last year carry forward?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.rentals.used_as_home_carryover_from_earlier_year"}},{"binds":"rentals[].materially_participated","clears":["income_sources.rentals.safe_harbor_hours"],"currency_pickable":false,"derived_from_presence":[],"help":"As a real estate professional, answer yes if you worked in it for more than 500 hours during the year, or met another of the tests for taking part. Your spouse's work on it counts too. 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Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.rentals.prior_loss_places.form_8949_part_i","includes_united_states":false,"kind":"money","label":"How much of your carried loss was on Form 8949, Part I?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"gt","ref":"income_sources.rentals.prior_year_unallowed_loss","value":0},{"op":"truthy","ref":"income_sources.rentals.prior_loss_places.elsewhere"}]}},{"binds":"rentals[].prior_loss_places.form_8949_part_ii","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Part IX of last year's Form 8582, column (d), on the block for Form 8949 Part II. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.rentals.prior_loss_places.form_8949_part_ii","includes_united_states":false,"kind":"money","label":"How much of your carried loss was on Form 8949, Part II?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"gt","ref":"income_sources.rentals.prior_year_unallowed_loss","value":0},{"op":"truthy","ref":"income_sources.rentals.prior_loss_places.elsewhere"}]}},{"binds":"rentals[].prior_year_loss_active_participation","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The same test as your answer about this year's management decisions, for the earlier years the held back loss comes from. Choose Not sure if you cannot tell yet: how much of that loss can come off depends on this answer, and the return cannot be built until you give it.","help_lines":[],"help_when":[],"id":"income_sources.rentals.prior_year_loss_active_participation","includes_united_states":false,"kind":"yesno","label":"Did you also make the management decisions yourself in every year that loss arose?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"gt","ref":"income_sources.rentals.prior_year_unallowed_loss","value":0},{"op":"truthy","ref":"income_sources.rentals.active_participation"}]}},{"binds":"rentals[].prior_year_loss_before_2018","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your own records or your earlier Forms 8582. A loss from before 2018 does not reduce your qualified business income. Enter 0 if none.","help_lines":[],"help_when":[],"id":"income_sources.rentals.prior_year_loss_before_2018","includes_united_states":false,"kind":"money","label":"How much of your carried loss arose before 2018?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"gt","ref":"income_sources.rentals.prior_year_unallowed_loss","value":0},{"op":"truthy","ref":"income_sources.us_rental_qualified_trade_or_business"}]}},{"binds":"rentals[].prior_year_loss_counted_as_business","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"It counts when it was a trade or business for the deduction for qualified business income in that year. Choose Not sure if you cannot tell yet: if part of that loss comes off this year, the return cannot be built until you answer this.","help_lines":[],"help_when":[],"id":"income_sources.rentals.prior_year_loss_counted_as_business","includes_united_states":false,"kind":"yesno","label":"Did you count it as a business each year since 2018 that loss arose?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"gt","ref":"income_sources.rentals.prior_year_unallowed_loss","value":0},{"op":"truthy","ref":"income_sources.us_rental_qualified_trade_or_business"}]}},{"binds":"rentals[].nonrecourse_or_seller_financing","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example a loan the lender can only recover by taking the property, a mortgage the seller gave you, or money protected against loss by a guarantee.","help_lines":["Answer no for a mortgage you owe personally, and for one from a bank or a government that is secured by the property, as your loan papers show.","Answer yes as well for a loan from a co-owner of the property, or from someone related to a co-owner.","Choose Not sure if you cannot tell yet: if the rental makes a loss (a loss when you sell it counts too), the return cannot be built until you answer this."],"help_when":[],"id":"income_sources.rentals.nonrecourse_or_seller_financing","includes_united_states":false,"kind":"yesno","label":"Was it seller-financed, or bought with a loan you are not personally responsible for?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[]},{"binds":"rentals[].at_risk.detailed_last_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Form 6198 limits a loss to the money you could actually lose. Part III is its longer way of working that out, as last year's return shows. Say no if you did not file the form for it last year, or used only Part II.","help_lines":["Choose Not sure if you cannot tell yet: if the rental makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.rentals.at_risk.detailed_last_year","includes_united_states":false,"kind":"yesno","label":"Did you fill in Part III of Form 6198 for this rental last year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"}},{"binds":"rentals[].at_risk.adjusted_basis","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your own records show it. Your basis is what you put in (cash and the cost of property, including loans used for it), less the depreciation and losses already taken. Do not take off what you still owe on those loans. Give it in United States dollars.","help_lines":["Choose Not sure if you cannot tell yet: if the rental makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.rentals.at_risk.adjusted_basis","includes_united_states":false,"kind":"money","label":"What was your basis in this rental on the first day of the year?","label_when":[],"options":[],"placeholder":"20000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"eq","ref":"income_sources.rentals.at_risk.detailed_last_year","value":false}]}},{"binds":"rentals[].at_risk.prior_year_line_19b","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 19b of last year's Form 6198 for this rental, in United States dollars.","help_lines":["Choose Not sure if you cannot tell yet: if the rental makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.rentals.at_risk.prior_year_line_19b","includes_united_states":false,"kind":"money","label":"What amount at risk did your Form 6198 last year show on line 19b?","label_when":[],"options":[],"placeholder":"15000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"truthy","ref":"income_sources.rentals.at_risk.detailed_last_year"}]}},{"binds":"rentals[].at_risk.prior_year_line_21","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 21 of last year's Form 6198 for this rental, without the parentheses. Enter zero if it was blank. It lowers the money at risk you start this year with.","help_lines":["Choose Not sure if you cannot tell yet: if the rental makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.rentals.at_risk.prior_year_line_21","includes_united_states":false,"kind":"money","label":"What deductible loss did your Form 6198 last year show on line 21?","label_when":[],"options":[],"placeholder":"3000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"truthy","ref":"income_sources.rentals.at_risk.detailed_last_year"}]}},{"binds":"rentals[].at_risk.increases","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count what you added during the year, from your own records. That means cash and the basis of property you put in, loans for it that you owe personally, and the value of your own property outside it that secures a loan for it. Do not count this year's profit. Enter zero if nothing was added.","help_lines":["Choose Not sure if you cannot tell yet: if the rental makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.rentals.at_risk.increases","includes_united_states":false,"kind":"money","label":"How much did your money at risk in this rental rise this year?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.rentals.at_risk.detailed_last_year"},{"op":"eq","ref":"income_sources.rentals.at_risk.detailed_last_year","value":false}]}]}},{"binds":"rentals[].at_risk.decreases","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count what you took out during the year, from your own records: cash and the basis of property you withdrew. Do not count this year's loss. Enter zero if nothing was taken out.","help_lines":["Choose Not sure if you cannot tell yet: if the rental makes a loss, the return cannot be built until you give it."],"help_when":[[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"eq","ref":"income_sources.rentals.at_risk.detailed_last_year","value":false}]},"Also count every loan included in your basis that you are not personally responsible for, such as one only the property secures or one from the seller. Also count money a guarantee protects."],[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"truthy","ref":"income_sources.rentals.at_risk.detailed_last_year"}]},"Do not count last year's deductible loss: you gave it on its own."]],"id":"income_sources.rentals.at_risk.decreases","includes_united_states":false,"kind":"money","label":"How much did your money at risk in this rental fall this year?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.rentals.at_risk.detailed_last_year"},{"op":"eq","ref":"income_sources.rentals.at_risk.detailed_last_year","value":false}]}]}},{"binds":"rentals[].at_risk.losses_deducted_earlier","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The losses of this rental you took on returns for years after 1978, from your own records, in United States dollars. Enter zero if none.","help_lines":["If your money at risk falls below zero, part of your earlier losses comes back as income, and this decides how much. Choose Not sure if you cannot tell yet: if the rental makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.rentals.at_risk.losses_deducted_earlier","includes_united_states":false,"kind":"money","label":"How much loss from this rental have you deducted on earlier returns?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"eq","ref":"income_sources.rentals.at_risk.detailed_last_year","value":false}]},{"op":"gt","ref":"income_sources.rentals.at_risk.decreases","value":0}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"truthy","ref":"income_sources.rentals.at_risk.detailed_last_year"}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.rentals.at_risk.decreases","value":0},{"op":"gt","ref":"income_sources.rentals.at_risk.prior_year_line_21","value":0}]}]}]}},{"binds":"rentals[].at_risk.recapture_added_earlier","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"What earlier returns added to income because the money at risk fell below zero, from your own records. Enter zero if none.","help_lines":["If your money at risk falls below zero, part of your earlier losses comes back as income, and this decides how much. Choose Not sure if you cannot tell yet: if the rental makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.rentals.at_risk.recapture_added_earlier","includes_united_states":false,"kind":"money","label":"How much of your losses came back as income on your earlier returns?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"eq","ref":"income_sources.rentals.at_risk.detailed_last_year","value":false}]},{"op":"gt","ref":"income_sources.rentals.at_risk.decreases","value":0}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"truthy","ref":"income_sources.rentals.at_risk.detailed_last_year"}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.rentals.at_risk.decreases","value":0},{"op":"gt","ref":"income_sources.rentals.at_risk.prior_year_line_21","value":0}]}]}]}},{"binds":"rentals[].at_risk.below_zero_at_end_of_1978","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Enter zero if this rental started later, or if it was not below zero then.","help_lines":["If your money at risk falls below zero, part of your earlier losses comes back as income, and this decides how much. Choose Not sure if you cannot tell yet: if the rental makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.rentals.at_risk.below_zero_at_end_of_1978","includes_united_states":false,"kind":"money","label":"How far below zero was your money at risk at the end of 1978?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"eq","ref":"income_sources.rentals.at_risk.detailed_last_year","value":false}]},{"op":"gt","ref":"income_sources.rentals.at_risk.decreases","value":0}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.nonrecourse_or_seller_financing"},{"op":"truthy","ref":"income_sources.rentals.at_risk.detailed_last_year"}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.rentals.at_risk.decreases","value":0},{"op":"gt","ref":"income_sources.rentals.at_risk.prior_year_line_21","value":0}]}]}]}},{"binds":"rentals[].at_risk.carried_loss","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Use last year's Form 6198 for this activity: the line 5 loss, without the parentheses, less line 21. Add what last year's return added back to income for it because the money at risk fell below zero. Give it in United States dollars. It comes off this year's figures first.","help_lines":["Choose Not sure if you cannot tell yet: the return cannot be built until you give it."],"help_when":[],"id":"income_sources.rentals.at_risk.carried_loss","includes_united_states":false,"kind":"money","label":"How much did your Form 6198 last year carry forward for this rental?","label_when":[],"options":[],"placeholder":"1000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"truthy","ref":"income_sources.rentals.at_risk_loss_carried_from_earlier_year"}},{"binds":"rentals[].at_risk.carried_loss_from_sale","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Last year's Form 6198 for this rental shows such a loss on line 2a or 2b, a loss on Form 8949, Schedule D or Form 4797.","help_lines":["Choose Not sure if you cannot tell yet: the return cannot be built until you answer it."],"help_when":[],"id":"income_sources.rentals.at_risk.carried_loss_from_sale","includes_united_states":false,"kind":"yesno","label":"Did any of that carried loss come from selling property you used in it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.rentals.at_risk_loss_carried_from_earlier_year"}}],"row_label":"Property","visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"truthy","ref":"income_sources.has_rentals"}]}},{"binds":"rentals_one_activity_election","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"As a real estate professional, each rental counts on its own unless you choose to treat them all as one. You make that choice with a statement attached to a return, and it lasts for later years.","help_lines":["Choose Not sure if you cannot tell yet: the return cannot be built until you answer this."],"help_when":[],"id":"income_sources.rentals_one_activity_election","includes_united_states":false,"kind":"choice","label":"Do you treat all your rentals as one activity?","label_when":[],"options":[{"label":"No, each rental counts on its own.","value":"no"},{"label":"Yes, I made that choice on an earlier return.","value":"earlier"},{"label":"I want to make that choice on this return.","value":"this_year"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.real_estate_professional"},{"op":"or","rules":[{"op":"count_gt","ref":"income_sources.rentals","value":1},{"op":"and","rules":[{"op":"count_gt","ref":"income_sources.rentals","value":0},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0},{"op":"eq","ref":"income_sources.schedule_k1s.prior_year_passive_loss_box","value":"2"}]}]}]},{"op":"and","rules":[{"op":"count_gt","ref":"income_sources.schedule_k1s","value":1},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.net_rental_real_estate_income","value":0},{"op":"eq","ref":"income_sources.schedule_k1s.prior_year_passive_loss_box","value":"2"}]}]}]}]}]}]}},{"binds":"schedule_e_form_1099_required","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example, fees you paid a contractor or a property manager in the United States that you report on Form 1099-NEC or Form 1099-MISC. Payments to people outside the United States are usually not reported on Form 1099. Schedule E line A asks this.","help_lines":[],"help_when":[],"id":"income_sources.schedule_e_form_1099_required","includes_united_states":false,"kind":"yesno","label":"Did your rentals or royalties make payments you had to report on Form 1099?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.has_rentals"},{"op":"truthy","ref":"income_sources.has_royalties"}]}]}},{"binds":"schedule_e_form_1099_filed","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Schedule E line B asks this.","help_lines":[],"help_when":[],"id":"income_sources.schedule_e_form_1099_filed","includes_united_states":false,"kind":"yesno","label":"Have you filed, or will you file, every Form 1099 you had to?","label_when":[],"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.domain.tax_return.TaxReturn._check_schedule_e_1099","required_when":{"op":"truthy","ref":"income_sources.schedule_e_form_1099_required"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"income_sources.has_rentals"},{"op":"truthy","ref":"income_sources.has_royalties"}]},{"op":"truthy","ref":"income_sources.schedule_e_form_1099_required"}]}]}},{"binds":"prior_section_1231_losses_not_recaptured","clears":["income_sources.nonrecaptured_section_1231_losses"],"currency_pickable":false,"derived_from_presence":[],"help":"Look at Form 4797 of each of your returns for the five years before this one. A loss there means line 7 of the form showed a loss. Answer no if none of those returns had a Form 4797 with a loss on line 7, or if gains on later returns already made it up. While such a loss remains, part of this year's gain is taxed as ordinary income. It matters only when this year's sales of business and rental property come to an overall gain.","help_lines":[],"help_when":[],"id":"income_sources.prior_section_1231_losses_not_recaptured","includes_united_states":false,"kind":"yesno","label":"Did your last five returns show a loss on business or rental property sales not yet made up?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"or","rules":[{"op":"or","rules":[{"op":"any_row","ref":"income_sources.rentals","rules":[{"op":"any_row","ref":"income_sources.rentals.assets","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"}]}]},{"op":"any_row","ref":"income_sources.businesses","rules":[{"op":"any_row","ref":"income_sources.businesses.depreciable_assets","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}]}]},{"op":"any_row","ref":"income_sources.capital_transactions","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]}]}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.screened_inputs.schedule_k1"},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.net_section_1231_gain","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.net_section_1231_gain","value":0}]}]}]}]}]}},{"binds":"nonrecaptured_section_1231_losses","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The total of the net losses on line 7 of those returns' Form 4797, less any part already counted against a later year's gain (that year's Form 4797 line 8 and line 12 show it). Give the figure in United States dollars.","help_lines":[],"help_when":[],"id":"income_sources.nonrecaptured_section_1231_losses","includes_united_states":false,"kind":"money","label":"How much of those losses have your later gains not yet made up for?","label_when":[],"options":[],"placeholder":"5000","prefills":[],"required":false,"required_validator":"expatreturn_us.domain.tax_return.TaxReturn._check_section_1231_losses","required_when":{"op":"truthy","ref":"income_sources.prior_section_1231_losses_not_recaptured"},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"income_sources.has_any_income","value":false}]},{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"any_row","ref":"income_sources.rentals","rules":[{"op":"any_row","ref":"income_sources.rentals.assets","rules":[{"op":"truthy","ref":"income_sources.rentals.assets.disposed_on"}]}]},{"op":"any_row","ref":"income_sources.businesses","rules":[{"op":"any_row","ref":"income_sources.businesses.depreciable_assets","rules":[{"op":"truthy","ref":"income_sources.businesses.depreciable_assets.disposed_on"}]}]},{"op":"any_row","ref":"income_sources.capital_transactions","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.main_home_sale"},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.disqualified","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.special_situation","value":true},{"op":"or","rules":[{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":false},{"op":"eq","ref":"income_sources.capital_transactions.home_sale.other_special_situation","value":true}]}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_or_rental_use"}]},{"op":"truthy","ref":"income_sources.capital_transactions.home_sale.business_use_on_sale_date"}]}]}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.screened_inputs.schedule_k1"},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.net_section_1231_gain","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.net_section_1231_gain","value":0}]}]}]}]},{"op":"truthy","ref":"income_sources.prior_section_1231_losses_not_recaptured"}]}]}},{"add_label":"Add a royalty","binds":"royalties[]","help":"Add one row per payer. Each one is reported on Schedule E as a royalty property.","id":"income_sources.royalties","kind":"repeat","label":"What royalties did you receive?","min_rows":1,"nodes":[{"binds":"royalties[].payer","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The payer's name on your Form 1099-MISC or statement, in up to thirty characters.","help_lines":[],"help_when":[],"id":"income_sources.royalties.payer","includes_united_states":false,"kind":"text","label":"Who paid you this royalty?","label_when":[],"options":[],"placeholder":"Northern Press","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"descriptive_text_30":{"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold."}},"validators":["descriptive_text_30"]},{"binds":"royalties[].from_own_trade_or_business","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer yes if creating the work is your trade. A royalty from your own business is reported with that business rather than as a royalty.","help_lines":[],"help_when":[],"id":"income_sources.royalties.from_own_trade_or_business","includes_united_states":false,"kind":"yesno","label":"Is this royalty from your own business as a writer, inventor or artist?","label_when":[],"off_ramp":{"body":"A royalty you earn in your own business as a writer, an inventor or an artist is reported with that business, not here.","code":"royalty_from_own_trade","next_step":"Remove this row and add the royalty to the business you run yourself.","severity":"block","title":"A royalty from your own business goes with that business","when":{"op":"truthy","ref":"income_sources.royalties.from_own_trade_or_business"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"royalties[].source","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your statement says where the payer is.","help_lines":[],"help_when":[],"id":"income_sources.royalties.source","includes_united_states":false,"kind":"choice","label":"Where was your royalty paid from?","label_when":[],"options":[{"label":"From inside the United States.","value":"US"},{"label":"From outside the United States.","value":"foreign"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"royalties[].source_country","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the country named on your statement.","help_lines":[],"help_when":[],"id":"income_sources.royalties.source_country","includes_united_states":false,"kind":"country","label":"Which country was your royalty paid from?","label_when":[],"options":[],"options_ref":"country_codes","placeholder":"GB","prefills":[],"required":false,"required_validator":"expatreturn_us.domain.income.RoyaltyIncome._check_facts","required_when":{"op":"eq","ref":"income_sources.royalties.source","value":"foreign"},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"iso_country_code":{"message":"Choose the country from the list, or type its two-letter code, for example DE."}},"validators":["iso_country_code"],"visible_when":{"op":"eq","ref":"income_sources.royalties.source","value":"foreign"}},{"binds":"royalties[].royalties_received","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"Box 2 of your Form 1099-MISC, or the yearly total on your statement. You can give it in the currency you were paid in.","help_lines":[],"help_when":[],"id":"income_sources.royalties.royalties_received","includes_united_states":false,"kind":"money","label":"How much did you receive in royalties during the year?","label_when":[],"options":[],"placeholder":"2000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"royalties[].federal_income_tax_withheld","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 4 of your Form 1099-MISC. Enter zero if the box is empty.","help_lines":[],"help_when":[],"id":"income_sources.royalties.federal_income_tax_withheld","includes_united_states":false,"kind":"money","label":"How much federal income tax was withheld from your royalty?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"royalties[].from_mineral_or_timber_property","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example a royalty from a well or a mine on land you have an interest in, as your royalty statement shows. A royalty for a book, a song or a patent is not.","help_lines":[],"help_when":[],"id":"income_sources.royalties.from_mineral_or_timber_property","includes_united_states":false,"kind":"yesno","label":"Is your royalty paid for oil, gas, other minerals or timber?","label_when":[],"off_ramp":{"body":"A royalty from oil, gas, minerals or timber can carry a deduction for depletion, worked out by a method we do not prepare here.","code":"royalty_depletion","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare depletion on a royalty","when":{"op":"truthy","ref":"income_sources.royalties.from_mineral_or_timber_property"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"add_label":"Add a cost","binds":"royalties[].expenses{}","help":"Add one row per kind of cost, from your own records. Leave it empty if there were none.","id":"income_sources.royalties.expenses","kind":"repeat","label":"What did earning this royalty cost you?","min_rows":0,"nodes":[{"binds":"royalties[].expenses{}.key","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A few words from your bill, such as legal fees.","help_lines":[],"help_when":[],"id":"income_sources.royalties.expenses.key","includes_united_states":false,"kind":"text","label":"What do you call that cost?","label_when":[],"options":[],"placeholder":"Legal fees","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"short_description_20":{"message":"Use ordinary letters, numbers and spaces in the label.","message_too_long":"Write the label in 20 characters or fewer, which is all the line on the form has room for: Property tax rather than Property tax (predial)."}},"validators":["short_description_20"]},{"binds":"royalties[].expenses{}.value","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"The yearly total from your own records.","help_lines":[],"help_when":[],"id":"income_sources.royalties.expenses.value","includes_united_states":false,"kind":"money","label":"How much did you pay for it during the year?","label_when":[],"options":[],"placeholder":"300","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"royalties[].expense_lines{}.value","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Each kind of cost goes on its own line of the form. Pick the closest one, or Something else if none of them fits.","help_lines":[],"help_when":[],"id":"income_sources.royalties.expenses.schedule_e_line","includes_united_states":false,"kind":"choice","label":"Which of these best describes what you paid for?","label_when":[],"off_ramp":{"body":"The cost of running a car or another vehicle for a rental or a royalty needs a separate part of a form about the vehicle, which we do not prepare here.","code":"rental_vehicle_expenses","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare the costs of a car used for a rental","when":{"op":"eq","ref":"income_sources.royalties.expenses.schedule_e_line","value":"vehicle"}},"options":[{"label":"Advertising, such as listing the property.","value":"advertising"},{"label":"Travel to look after the property, other than by car.","value":"travel"},{"label":"Running a car or another vehicle for the property.","value":"vehicle"},{"label":"Cleaning and upkeep.","value":"cleaning_and_maintenance"},{"label":"Commissions, such as a letting agent's fee.","value":"commissions"},{"label":"Insurance.","value":"insurance"},{"label":"Legal and other professional fees, such as an accountant.","value":"legal_and_professional_fees"},{"label":"Management fees.","value":"management_fees"},{"help":"Choose the next answer instead if the lender was not a bank or another financial institution, or did not send you a Form 1098.","label":"Mortgage interest paid to a bank or other lender that sent you a Form 1098.","value":"mortgage_interest_form_1098"},{"label":"Other mortgage interest, or other interest on money borrowed for the property.","value":"other_interest"},{"help":"A new roof, a new kitchen or an extension is an improvement, not a repair: add it to the property's list of what lasts more than a year instead.","label":"Repairs.","value":"repairs"},{"label":"Supplies.","value":"supplies"},{"help":"Property tax and other taxes on the rental property. Leave out income tax, here or abroad: income tax paid abroad goes on the foreign tax page. Also leave out fines, gifts to charity, political payments and personal costs.","label":"Taxes, such as property tax.","value":"taxes"},{"label":"Utilities, such as electricity, water and heating.","value":"utilities"},{"help":"Anything that fits none of these. Leave out income tax, here or abroad: income tax paid abroad goes on the foreign tax page. Also leave out fines, gifts to charity, political payments and personal costs.","label":"Something else.","value":"other"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]}],"row_label":"Cost"},{"binds":"royalties[].vehicle_loan_interest","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Only the business-use portion.","help_lines":["If you use the vehicle for both business and personal purposes, allocate the vehicle loan interest between its business use and personal use, and enter only the business-use portion.","Enter zero if none of the other interest is on a vehicle loan.","For this tax year the form puts that portion on a line of its own."],"help_when":[],"id":"income_sources.royalties.vehicle_loan_interest","includes_united_states":false,"kind":"money","label":"How much of your royalty's other interest is on a vehicle loan?","label_when":[],"options":[],"placeholder":"100","prefills":[],"required":false,"required_validator":"expatreturn_us.mef.vehicle_loan_interest.placement_problems","required_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"any_row","ref":"income_sources.royalties.expenses","rules":[{"op":"eq","ref":"income_sources.royalties.expenses.schedule_e_line","value":"other_interest"}]}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"any_row","ref":"income_sources.royalties.expenses","rules":[{"op":"eq","ref":"income_sources.royalties.expenses.schedule_e_line","value":"other_interest"}]}]}},{"binds":"royalties[].nonrecourse_or_seller_financing","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example a loan the lender can only recover from the royalty itself, or money a guarantee protects. Answer no if you owe every loan yourself or paid nothing for it. Choose Not sure if you cannot tell yet: if the royalty makes a loss, the return cannot be built until you answer this.","help_lines":[],"help_when":[],"id":"income_sources.royalties.nonrecourse_or_seller_financing","includes_united_states":false,"kind":"yesno","label":"Did protected money, or a loan you are not liable for, fund this royalty?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[]},{"binds":"royalties[].at_risk.detailed_last_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Form 6198 limits a loss to the money you could actually lose. Part III is its longer way of working that out, as last year's return shows. Say no if you did not file the form for it last year, or used only Part II.","help_lines":["Choose Not sure if you cannot tell yet: if the royalty makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.royalties.at_risk.detailed_last_year","includes_united_states":false,"kind":"yesno","label":"Did you fill in Part III of Form 6198 for this royalty last year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.royalties.nonrecourse_or_seller_financing"}},{"binds":"royalties[].at_risk.adjusted_basis","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your own records show it. Your basis is what you put in (cash and the cost of property, including loans used for it), less the depreciation and losses already taken. Do not take off what you still owe on those loans. Give it in United States dollars.","help_lines":["Choose Not sure if you cannot tell yet: if the royalty makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.royalties.at_risk.adjusted_basis","includes_united_states":false,"kind":"money","label":"What was your basis in this royalty on the first day of the year?","label_when":[],"options":[],"placeholder":"20000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.royalties.nonrecourse_or_seller_financing"},{"op":"eq","ref":"income_sources.royalties.at_risk.detailed_last_year","value":false}]}},{"binds":"royalties[].at_risk.prior_year_line_19b","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 19b of last year's Form 6198 for this royalty, in United States dollars.","help_lines":["Choose Not sure if you cannot tell yet: if the royalty makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.royalties.at_risk.prior_year_line_19b","includes_united_states":false,"kind":"money","label":"What amount at risk did your Form 6198 last year show on line 19b?","label_when":[],"options":[],"placeholder":"15000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.royalties.nonrecourse_or_seller_financing"},{"op":"truthy","ref":"income_sources.royalties.at_risk.detailed_last_year"}]}},{"binds":"royalties[].at_risk.prior_year_line_21","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 21 of last year's Form 6198 for this royalty, without the parentheses. Enter zero if it was blank. It lowers the money at risk you start this year with.","help_lines":["Choose Not sure if you cannot tell yet: if the royalty makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.royalties.at_risk.prior_year_line_21","includes_united_states":false,"kind":"money","label":"What deductible loss did your Form 6198 last year show on line 21?","label_when":[],"options":[],"placeholder":"3000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.royalties.nonrecourse_or_seller_financing"},{"op":"truthy","ref":"income_sources.royalties.at_risk.detailed_last_year"}]}},{"binds":"royalties[].at_risk.increases","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count what you added during the year, from your own records. That means cash and the basis of property you put in, loans for it that you owe personally, and the value of your own property outside it that secures a loan for it. Do not count this year's profit. Enter zero if nothing was added.","help_lines":["Choose Not sure if you cannot tell yet: if the royalty makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.royalties.at_risk.increases","includes_united_states":false,"kind":"money","label":"How much did your money at risk in this royalty rise this year?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.royalties.nonrecourse_or_seller_financing"},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.royalties.at_risk.detailed_last_year"},{"op":"eq","ref":"income_sources.royalties.at_risk.detailed_last_year","value":false}]}]}},{"binds":"royalties[].at_risk.decreases","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count what you took out during the year, from your own records: cash and the basis of property you withdrew. Do not count this year's loss. Enter zero if nothing was taken out.","help_lines":["Choose Not sure if you cannot tell yet: if the royalty makes a loss, the return cannot be built until you give it."],"help_when":[[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.royalties.nonrecourse_or_seller_financing"},{"op":"eq","ref":"income_sources.royalties.at_risk.detailed_last_year","value":false}]},"Also count every loan included in your basis that you are not personally responsible for, such as one only the property secures or one from the seller. Also count money a guarantee protects."],[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.royalties.nonrecourse_or_seller_financing"},{"op":"truthy","ref":"income_sources.royalties.at_risk.detailed_last_year"}]},"Do not count last year's deductible loss: you gave it on its own."]],"id":"income_sources.royalties.at_risk.decreases","includes_united_states":false,"kind":"money","label":"How much did your money at risk in this royalty fall this year?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.royalties.nonrecourse_or_seller_financing"},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.royalties.at_risk.detailed_last_year"},{"op":"eq","ref":"income_sources.royalties.at_risk.detailed_last_year","value":false}]}]}},{"binds":"royalties[].at_risk.losses_deducted_earlier","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The losses of this royalty you took on returns for years after 1978, from your own records, in United States dollars. Enter zero if none.","help_lines":["If your money at risk falls below zero, part of your earlier losses comes back as income, and this decides how much. Choose Not sure if you cannot tell yet: if the royalty makes a loss, the return cannot be built until you give it."],"help_when":[],"id":"income_sources.royalties.at_risk.losses_deducted_earlier","includes_united_states":false,"kind":"money","label":"How much loss from this royalty have you deducted on earlier returns?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.royalties.nonrecourse_or_seller_financing"},{"op":"eq","ref":"income_sources.royalties.at_risk.detailed_last_year","value":false}]},{"op":"gt","ref":"income_sources.royalties.at_risk.decreases","value":0}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.royalties.nonrecourse_or_seller_financing"},{"op":"truthy","ref":"income_sources.royalties.at_risk.detailed_last_year"}]},{"op":"or","rules":[{"op":"gt","ref":"income_sources.royalties.at_risk.decreases","value":0},{"op":"gt","ref":"income_sources.royalties.at_risk.prior_year_line_21","value":0}]}]}]}},{"binds":"royalties[].at_risk.recapture_added_earlier","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"What earlier returns added to income because the money at risk fell below zero, from your own records. Enter zero if none.","help_lines":["If your money at risk falls below zero, part of your earlier losses comes back as income, and this decides how much. 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Your answers stay saved.","severity":"block","title":"We do not split a joint capital loss for a separate return","when":{"op":"truthy","ref":"income_sources.capital_loss_carryover.prior_year_joint_now_separate"}},"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.domain.tax_return.TaxReturn._check_m75_income_facts","required_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_capital_loss_carryover"},{"op":"eq","ref":"about_you.filing_status","value":"mfs"}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_capital_loss_carryover"},{"op":"eq","ref":"about_you.filing_status","value":"mfs"}]}}],"review":true,"title":"Your income"},{"blurb":"Income tax you paid to another country, and any treaty benefits you claim. If you paid none, that is fine too.","id":"foreign_tax","nodes":[{"clears":["foreign_tax.foreign_taxes"],"currency_pickable":false,"derived_from_presence":["foreign_taxes[]"],"help":"Your foreign assessment notice or your payslip shows the tax taken.","help_lines":[],"help_when":[],"id":"foreign_tax.has_foreign_taxes","includes_united_states":false,"kind":"yesno","label":"Did you pay or owe another country income tax on income you report here?","label_when":[],"options":[],"prefill":{"confirm":true,"exact":false,"note":"Filled in from your answer on the first page. Change it here if that was not right.","value":true,"when":{"op":"truthy","ref":"fit.paid_foreign_tax"}},"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":["foreign_tax.ftc_carryover_rows","foreign_tax.ftc_deducted_in_later_year","foreign_tax.ftc_last_schedule_b","foreign_tax.ftc_carryover_joint_history","foreign_tax.has_ftc_carryback_change","foreign_tax.ftc_carryback_adjustments"],"currency_pickable":false,"derived_from_presence":["ftc_carryover_rows[]","ftc_carryback_adjustments[]"],"help":"Unused foreign tax can be carried forward for up to ten years. Last year's Form 1116 shows it: the foreign tax on line 9, less the reduction on line 12 and the credit on line 24, is what that year could not use. From the 2021 return on, a Schedule B (Form 1116) lists every year still carried; for earlier years, the computation attached to that year's Form 1116 line 10 does. Say yes too if less of last year's unused tax was carried back than its Schedule B line 7 showed, even if its line 8 shows nothing.","help_lines":[],"help_when":[],"id":"foreign_tax.has_ftc_carryovers","includes_united_states":false,"kind":"yesno","label":"Are you carrying forward unused foreign tax from an earlier year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":[],"currency_pickable":false,"derived_from_presence":["ftc_carryover_rows[].remaining"],"help":"Its line 8 shows, year by year, the unused foreign tax carried to {context.return_year}.","help_lines":["There is one Schedule B for each kind of income, and another for an alternative minimum tax Form 1116. Use every one you filed.","Say yes if your {context.return_year_less_1} return is filed and you have its Schedule B. Say no if that return had none, is not filed yet, or you do not have it, and we ask for each year's Form 1116 figures instead."],"help_when":[],"id":"foreign_tax.ftc_last_schedule_b","includes_united_states":false,"kind":"yesno","label":"Do you have the Schedule B (Form 1116) from your {context.return_year_less_1} return?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"},{"op":"gt","ref":"context.tax_year","value":2021}]}},{"binds":"ftc_deducted_in_later_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Look at your returns after the earliest year you carry unused tax from, up to last year. Say yes if on any of them you deducted foreign tax on Schedule A instead of claiming the credit on Form 1116. Say no if you claimed the credit every year, or if that earliest year was last year.","help_lines":[],"help_when":[],"id":"foreign_tax.ftc_deducted_in_later_year","includes_united_states":false,"kind":"yesno","label":"In any year since, did you deduct foreign tax instead of claiming the credit?","label_when":[],"off_ramp":{"body":"Unused foreign tax has to be reduced by what the credit would have used in a year you deducted foreign tax instead. Working that out needs that year's return, which we do not have.","code":"carryover_later_deduction","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"Your carryover needs that year's return","when":{"op":"truthy","ref":"foreign_tax.ftc_deducted_in_later_year"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}},{"binds":"ftc_carryover_joint_history","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Joint means a married filing jointly return.","help_lines":["If none was joint and you file jointly now, put your unused tax and your spouse's for the same year together in one row."],"help_when":[],"id":"foreign_tax.ftc_carryover_joint_history","includes_united_states":false,"kind":"choice","label":"How were your returns filed from your earliest carryover year to {context.return_year_less_1}?","label_when":[],"off_ramp":{"body":"When the years were not all filed the same way, the unused tax of a year you filed jointly is split between you and your spouse by each one's income from abroad that year. We do not have those figures.","code":"carryover_spouse_allocation","next_step":"Check your answer, or use another preparer for a return like this. Your answers stay saved.","severity":"block","title":"Your carryover has to be split between you and your spouse","when":{"op":"or","rules":[{"op":"eq","ref":"foreign_tax.ftc_carryover_joint_history","value":"other"},{"op":"and","rules":[{"op":"eq","ref":"foreign_tax.ftc_carryover_joint_history","value":"all_joint"},{"op":"ne","ref":"about_you.filing_status","value":"mfj"}]}]}},"options":[{"label":"Every one was a joint return with the spouse on this return.","value":"all_joint"},{"label":"None of them was a joint return.","value":"none_joint"},{"label":"Some were joint and some were not, or one was joint with someone else.","value":"other"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}},{"clears":["foreign_tax.ftc_carryback_adjustments"],"currency_pickable":false,"derived_from_presence":["ftc_carryback_adjustments[]"],"help":"Line 7 of your {context.return_year_less_1} Schedule B can show an estimate of the unused tax carried back to the year before.","help_lines":["Say yes if the amount finally carried back on your {context.return_year_less_2} return was different from line 7, also when line 7 was empty and you later carried an amount back on an amended {context.return_year_less_2} return.","Say no only if nothing was carried back beyond what line 7 shows."],"help_when":[],"id":"foreign_tax.has_ftc_carryback_change","includes_united_states":false,"kind":"yesno","label":"Did your {context.return_year_less_1} carryback to {context.return_year_less_2} change from your Schedule B line 7?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"},{"op":"gt","ref":"context.tax_year","value":2021}]}},{"add_label":"Add a year","binds":"ftc_carryover_rows[]","help":"Add one row for each earlier year, for each kind of income, and separately for the alternative minimum tax version of the form if you filed one. 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Use one of the ten years before this one: tax from earlier than that can no longer be used.","help_lines":[],"help_when":[[{"op":"not","rules":[{"op":"truthy","ref":"foreign_tax.ftc_last_schedule_b"}]},"Your Form 1116 for that year has the year printed at the top."],[{"op":"truthy","ref":"foreign_tax.ftc_last_schedule_b"},"Your {context.return_year_less_1} Schedule B heads its columns by how far back each year is: Current Tax Year is {context.return_year_less_1}, 1st Preceding Tax Year is {context.return_year_less_2}, and so on."]],"id":"foreign_tax.ftc_carryover_rows.year","includes_united_states":false,"kind":"integer","label":"Which year did you pay that foreign tax for?","label_when":[],"off_ramp":{"body":"A year after {context.return_year} cannot carry unused tax into it here. Tax carried back from a later year goes on an amended return for this year, and we do not carry tax back into a return.","code":"carryover_year_after_this_one","next_step":"Change the year, or remove this row.","severity":"block","title":"Unused foreign tax comes from an earlier year","when":{"op":"gt","ref":"foreign_tax.ftc_carryover_rows.year","value_ref":"context.return_year"}},"options":[],"placeholder":"2024","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"tax_year_range":{"message_bounds":"Enter a four-digit year between 1960 and 2099."}},"validators":["tax_year_range"]},{"binds":"ftc_carryover_rows[].basket","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The box checked at the top of that year's Form 1116.","help_lines":[],"help_when":[],"id":"foreign_tax.ftc_carryover_rows.basket","includes_united_states":false,"kind":"choice","label":"What kind of income did you pay it on?","label_when":[],"off_ramp":{"body":"We prepare the carryover for pay, business profits and investment income. Unused tax on the income of a foreign branch, or income a treaty treats as foreign, is carried on forms we do not prepare.","code":"carryover_other_kind_of_income","next_step":"Remove this row. Or use another preparer for a return like this.","severity":"block","title":"We do not carry that kind of income forward","when":{"op":"in","ref":"foreign_tax.ftc_carryover_rows.basket","values":["foreign_branch","resourced_by_treaty"]}},"options":[{"label":"Pay for work, and business profits.","value":"general"},{"label":"Interest, dividends, rent and other investment income.","value":"passive"},{"label":"Another kind of income, such as a foreign branch or a treaty.","value":"foreign_branch"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"ftc_carryover_rows[].amt","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"That version has AMT written at the top and was attached behind Form 6251. Say no for the ordinary Form 1116.","help_lines":[],"help_when":[[{"op":"truthy","ref":"foreign_tax.ftc_last_schedule_b"},"If you filed an alternative minimum tax Form 1116, it has its own Schedule B."]],"id":"foreign_tax.ftc_carryover_rows.amt","includes_united_states":false,"kind":"yesno","label":"Are these figures from the alternative minimum tax (a second, parallel tax) version of your Form 1116?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"ftc_carryover_rows[].remaining","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 8, Foreign tax carryover to the following tax year, in that year's column. 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It is a dollar figure from a United States return, so copy it as it stands.","help_lines":[],"help_when":[],"id":"foreign_tax.ftc_carryover_rows.credit_claimed","includes_united_states":false,"kind":"money","label":"How much credit did you claim on that year's return?","label_when":[],"options":[],"placeholder":"400","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"not","rules":[{"op":"truthy","ref":"foreign_tax.ftc_last_schedule_b"}]}},{"binds":"ftc_carryover_rows[].used_in_later_years","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Add up everything taken out of that year's unused tax since: line 4 of the Schedule B (Form 1116) for each later year, in this year's column, plus any part carried back to the year before it, which is line 7 of this year's own Schedule B. Before the 2021 return there is no Schedule B: for those years use the computation attached to that year's Form 1116 line 10.","help_lines":["Enter 0 if none of it was used or carried back.","It is a dollar figure from a United States return, so copy it as it stands."],"help_when":[],"id":"foreign_tax.ftc_carryover_rows.used_in_later_years","includes_united_states":false,"kind":"money","label":"How much of the rest have you used on later returns or carried back?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"not","rules":[{"op":"truthy","ref":"foreign_tax.ftc_last_schedule_b"}]}}],"row_label":"Unused foreign tax","visible_when":{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}},{"add_label":"Add a schedule","binds":"ftc_carryback_adjustments[]","help":"Add one row for each {context.return_year_less_1} Schedule B whose carryback ended up different from its line 7. 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Enter it without the minus sign, or 0 if line 7 was empty. It is a dollar figure from a United States return, so copy it as it stands.","help_lines":[],"help_when":[],"id":"foreign_tax.ftc_carryback_adjustments.estimated","includes_united_states":false,"kind":"money","label":"What does line 7 of your schedule show?","label_when":[],"options":[],"placeholder":"20","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"ftc_carryback_adjustments[].actual","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The amount your {context.return_year_less_2} return finally took. 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tax?"],[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["IT"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["IT"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["IT"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["IT"]}]}]},{"op":"truthy","ref":"about_you.taxpayer.us_citizen_or_national"}]},"Are you also an Italian citizen who chose Italy's system for your 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self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["BE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["BE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["BE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["BE"]}]}]},"Does social security in Belgium, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["BR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["BR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["BR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["BR"]}]}]},"Does social security in Brazil, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["CA"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["CA"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["CA"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["CA"]}]}]},"Does social security in Canada, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["CL"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["CL"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["CL"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["CL"]}]}]},"Does social security in Chile, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["CZ"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["CZ"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["CZ"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["CZ"]}]}]},"Does social security in Czechia, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["DK"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["DK"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["DK"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["DK"]}]}]},"Does social security in Denmark, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["FI"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["FI"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["FI"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["FI"]}]}]},"Does social security in Finland, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["FR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["FR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["FR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["FR"]}]}]},"Does social security in France, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["DE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["DE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["DE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["DE"]}]}]},"Does social security in Germany, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["GR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["GR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["GR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["GR"]}]}]},"Does social security in Greece, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["HU"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["HU"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["HU"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["HU"]}]}]},"Does social security in Hungary, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["IS"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["IS"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["IS"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["IS"]}]}]},"Does social security in Iceland, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["IE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["IE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["IE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["IE"]}]}]},"Does social security in Ireland, or another agreement country, cover your self-employment?"],[{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["IT"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["IT"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["IT"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["IT"]}]}]},{"op":"eq","ref":"about_you.taxpayer.us_citizen_or_national","value":false}]},"Does social security in Italy, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["JP"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["JP"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["JP"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["JP"]}]}]},"Does social security in Japan, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["LU"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["LU"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["LU"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["LU"]}]}]},"Does social security in Luxembourg, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["NL"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["NL"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["NL"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["NL"]}]}]},"Does social security in the Netherlands, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["NO"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["NO"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["NO"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["NO"]}]}]},"Does social security in Norway, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["PL"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["PL"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["PL"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["PL"]}]}]},"Does social security in Poland, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["PT"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["PT"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["PT"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["PT"]}]}]},"Does social security in Portugal, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["SK"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["SK"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["SK"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["SK"]}]}]},"Does social security in Slovakia, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["SI"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["SI"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["SI"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["SI"]}]}]},"Does social security in Slovenia, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["KR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["KR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["KR"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["KR"]}]}]},"Does social security in South Korea, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["ES"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["ES"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["ES"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["ES"]}]}]},"Does social security in Spain, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["SE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["SE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["SE"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["SE"]}]}]},"Does social security in Sweden, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["CH"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["CH"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["CH"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["CH"]}]}]},"Does social security in Switzerland, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["GB"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["GB"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["GB"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["GB"]}]}]},"Does social security in the UK, or another agreement country, cover your self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["UY"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["UY"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["UY"]}]},{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.residency.tax_home.country"},{"op":"eq","ref":"where_you_lived.bona_fide_residence.country_of_residence"},{"op":"eq","ref":"where_you_lived.abroad_whole_period_country"},{"op":"in","ref":"about_you.lived_in_country","values":["UY"]}]}]},"Does social security in Uruguay, or another agreement country, cover your self-employment?"]],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_self_employment"},{"op":"truthy","ref":"fit.lived_abroad"},{"op":"or","rules":[{"op":"ne","ref":"about_you.filing_status","value":"mfj"},{"op":"any_row","ref":"income_sources.self_employment","rules":[{"op":"ne","ref":"income_sources.self_employment.owner","value":"spouse"}]}]}]}},{"binds":"spouse_totalization_agreement_claimed","clears":["foreign_tax.spouse_totalization_coverage.country","foreign_tax.spouse_totalization_coverage.certificate_obtained","foreign_tax.spouse_totalization_coverage.us_national","foreign_tax.spouse_totalization_coverage.covers_all_year","foreign_tax.spouse_totalization_coverage.profit_outside_coverage"],"currency_pickable":false,"derived_from_presence":[],"help":"A certificate or letter shows it. Choose Not sure if you have not checked: self-employment tax on your spouse's work is then figured as if no agreement covers it.","help_lines":[],"help_when":[[{"op":"or","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["AU"]},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["AU"]},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["AU"]},{"op":"derived","ref":"about_you.mailing_address_in_au"}]},"In Australia the agreement frees a self-employed United States citizen who lives there from United States self-employment tax, even though Australia's system does not cover the work. If that is your spouse, answer yes."],[{"op":"or","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["CL"]},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["CL"]},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["CL"]},{"op":"derived","ref":"about_you.mailing_address_in_cl"}]},"In Chile the agreement puts a self-employed person who lives there under Chile's system only, even though joining it is voluntary there. If your spouse lives there, answer yes."],[{"op":"or","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["IT"]},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["IT"]},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["IT"]},{"op":"derived","ref":"about_you.mailing_address_in_it"}]},"In Italy a United States citizen stays under the United States system. Answer yes only if your spouse is also an Italian citizen and chose Italy's 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agreement country is one with a social security agreement with the United States. If one covers your spouse's self-employment, answer yes and name it next."]],"id":"foreign_tax.spouse_has_totalization","includes_united_states":false,"kind":"yesno","label":"Does another country's social security cover your spouse's self-employment under a United States agreement?","label_when":[[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["AU"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["AU"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["AU"]}]}]},"Does the agreement with Australia free your spouse's self-employed work from US self-employment tax?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["AT"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["AT"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["AT"]}]}]},"Does social security in Austria, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["BE"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["BE"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["BE"]}]}]},"Does social security in Belgium, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["BR"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["BR"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["BR"]}]}]},"Does social security in Brazil, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["CA"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["CA"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["CA"]}]}]},"Does social security in Canada, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["CL"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["CL"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["CL"]}]}]},"Does social security in Chile, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["CZ"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["CZ"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["CZ"]}]}]},"Does social security in Czechia, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["DK"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["DK"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["DK"]}]}]},"Does social security in Denmark, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["FI"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["FI"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["FI"]}]}]},"Does social security in Finland, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["FR"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["FR"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["FR"]}]}]},"Does social security in France, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["DE"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["DE"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["DE"]}]}]},"Does social security in Germany, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["GR"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["GR"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["GR"]}]}]},"Does social security in Greece, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["HU"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["HU"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["HU"]}]}]},"Does social security in Hungary, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["IS"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["IS"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["IS"]}]}]},"Does social security in Iceland, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["IE"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["IE"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["IE"]}]}]},"Does social security in Ireland, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["JP"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["JP"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["JP"]}]}]},"Does social security in Japan, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["LU"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["LU"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["LU"]}]}]},"Does social security in Luxembourg, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["NL"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["NL"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["NL"]}]}]},"Does social security in the Netherlands, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["NO"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["NO"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["NO"]}]}]},"Does social security in Norway, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["PL"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["PL"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["PL"]}]}]},"Does social security in Poland, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["PT"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["PT"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["PT"]}]}]},"Does social security in Portugal, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["SK"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["SK"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["SK"]}]}]},"Does social security in Slovakia, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["SI"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["SI"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["SI"]}]}]},"Does social security in Slovenia, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["KR"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["KR"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["KR"]}]}]},"Does social security in South Korea, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["ES"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["ES"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["ES"]}]}]},"Does social security in Spain, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["SE"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["SE"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["SE"]}]}]},"Does social security in Sweden, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["CH"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["CH"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["CH"]}]}]},"Does social security in Switzerland, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["GB"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["GB"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["GB"]}]}]},"Does social security in the UK, or another agreement country, cover your spouse's self-employment?"],[{"op":"or","rules":[{"op":"and","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["UY"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["UY"]}]},{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.spouse_residency.tax_home.country"},{"op":"eq","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence"},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["UY"]}]}]},"Does social security in Uruguay, or another agreement country, cover your spouse's self-employment?"]],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_self_employment"},{"op":"truthy","ref":"fit.lived_abroad"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"any_row","ref":"income_sources.self_employment","rules":[{"op":"eq","ref":"income_sources.self_employment.owner","value":"spouse"}]}]}]}},{"clears":["foreign_tax.housing_facts.housing_location_city"],"currency_pickable":false,"derived_from_presence":["housing_facts"],"help":"Count rent, utilities and insurance you paid for your home abroad. Only what you paid above a base amount can be excluded: {context.housing_base_amount} for a full year, and less for part of a year.","help_lines":[],"help_when":[[{"op":"gt","ref":"context.housing_base_daily_rate","value":0},"For each day of the year your exclusion covers, the base is {context.housing_base_daily_rate}."]],"id":"foreign_tax.has_housing","includes_united_states":false,"kind":"yesno","label":"Did you pay housing costs abroad?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"fit.lived_abroad"},{"op":"truthy","ref":"fit.earned_money_abroad"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.you_earned_abroad","value":false}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"eq","ref":"where_you_lived.uses_physical_presence","value":false},{"op":"eq","ref":"where_you_lived.uses_bona_fide_residence","value":false}]}]}]}},{"clears":["foreign_tax.spouse_housing_facts.housing_location_city"],"currency_pickable":false,"derived_from_presence":["spouse_housing_facts"],"help":"Answer yes if your spouse claims the housing costs they paid abroad, whether or not you claim yours, and whether you shared one home or lived apart. Only what they paid above a base amount can be excluded: {context.housing_base_amount} for a full year, and less for part of a year.","help_lines":[],"help_when":[[{"op":"gt","ref":"context.housing_base_daily_rate","value":0},"For each day of the year your spouse's exclusion covers, the base is {context.housing_base_daily_rate}."]],"id":"foreign_tax.has_spouse_housing","includes_united_states":false,"kind":"yesno","label":"Is your spouse claiming their own housing costs abroad?","label_when":[],"off_ramp":{"body":"If you shared one home, both claims stand only when the costs are split so none is counted twice. If you lived apart, both stand only when your homes and places of work were too far apart to travel between each day. Otherwise only one of you can claim, and we cannot file both claims.","code":"married_couple_housing_claims","next_step":"Continue. We ask which applies after your spouse's costs.","severity":"review","title":"Two housing claims stand only in some cases","when":{"op":"truthy","ref":"foreign_tax.has_spouse_housing"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"household.has_spouse"},{"op":"and","rules":[{"op":"truthy","ref":"fit.lived_abroad"},{"op":"truthy","ref":"fit.earned_money_abroad"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"truthy","ref":"household.has_spouse"},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.spouse_earned_abroad","value":false}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"eq","ref":"spouse_abroad.uses_physical_presence","value":false},{"op":"eq","ref":"spouse_abroad.uses_bona_fide_residence","value":false}]}]}]}]}},{"clears":["foreign_tax.treaty_positions"],"currency_pickable":false,"derived_from_presence":["treaty_positions[]"],"help":"Your advisor will have told you if so, and will name the article you are relying on.","help_lines":[],"help_when":[],"id":"foreign_tax.has_treaty_positions","includes_united_states":false,"kind":"yesno","label":"Does a United States tax treaty you rely on change how something is taxed?","label_when":[],"off_ramp":{"body":"The disclosure form asks for the treaty article, the regulation that requires you to report the position and the United States tax law sections it overrides. Answer the questions from your advisor's note: a return whose form leaves out a part it needs cannot be filed from here.","code":"treaty_disclosure_needs_review","next_step":"Continue, and have your advisor's note nearby.","severity":"review","title":"Your treaty position needs its own disclosure form","when":{"op":"truthy","ref":"foreign_tax.has_treaty_positions"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Most people do not: they claim foreign tax for the year they pay it, or the year it is taken out of their pay.","help_lines":["Say yes only if you have chosen to claim foreign taxes on the accrual basis, for the year they relate to.","That choice covers every foreign tax on your return and later years too.","It decides which exchange rate your foreign tax is converted at."],"help_when":[],"id":"foreign_tax.claims_tax_when_accrued","includes_united_states":false,"kind":"yesno","label":"Do you account for foreign tax when it accrues, not when you pay it?","label_when":[],"options":[],"prefill":{"confirm":false,"exact":false,"note":"Filled in with the usual answer: foreign tax is claimed for the year it is paid unless you have chosen otherwise. Change it if you account for foreign taxes when they accrue.","value":false,"when":{"op":"not","rules":[{"op":"any_row","ref":"income_sources.businesses","rules":[{"op":"eq","ref":"income_sources.businesses.accounting_method","value":"accrual"}]}]}},"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"}},{"binds":"ftc_accrual_first_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes if no earlier return of yours claimed foreign tax this way. The choice can be made only on an original return filed on time, extensions included, and not on an amended return. Say no if you made it on an earlier return: it carries on.","help_lines":[],"help_when":[],"id":"foreign_tax.ftc_accrual_first_year","includes_united_states":false,"kind":"yesno","label":"Is this the first year you claim foreign tax when it accrues?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"foreign_tax.claims_tax_when_accrued"}},{"binds":"ftc_accrual_filing_date","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The choice to claim foreign tax when it accrues counts only on a return filed on time, and your answer decides which date that is.","help_lines":["If you did not ask, living outside the United States and Puerto Rico with your main place of work outside them on the April due date gives you two more months."],"help_when":[],"id":"foreign_tax.ftc_accrual_filing_date","includes_united_states":false,"kind":"choice","label":"Did you ask for more time to file this return?","label_when":[],"options":[{"label":"Yes, with Form 4868","value":"form_4868"},{"label":"Yes, with Form 2350","value":"form_2350"},{"label":"No, and I lived and worked outside the United States on the April due date","value":"no_extension_out_of_country"},{"label":"No","value":"no_extension"},{"label":"I'm not sure","value":"not_sure"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"foreign_tax.ftc_accrual_first_year"}},{"binds":"ftc_date_paid_rate_elected","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Most people do not: accrued tax is converted at the yearly average rate. 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We print it on the explanation exactly as you write it.","help_lines":[],"help_when":[],"id":"foreign_tax.foreign_taxes.conversion_rate_explanation","includes_united_states":false,"kind":"text","label":"How did you work out the exchange rate you used?","label_when":[],"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.domain.foreign.ForeignTaxPaid._check_conversion_explanation","required_when":{"op":"eq","ref":"foreign_tax.foreign_taxes.conversion_rate_basis","value":"other"},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"narrative_text":{"message":"Use ordinary letters, numbers and punctuation here. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write it in 9,000 characters or fewer, which is all the form has room for."}},"validators":["narrative_text"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"ne","ref":"foreign_tax.foreign_taxes.paid_or_accrued","value":"accrued"},{"op":"truthy","ref":"foreign_tax.foreign_taxes.average_rate_exception_applies"},{"op":"and","rules":[{"op":"truthy","ref":"foreign_tax.ftc_date_paid_rate_elected"},{"op":"ne","ref":"foreign_tax.foreign_taxes.foreign_currency","value":"USD"}]}]},{"op":"ne","ref":"foreign_tax.foreign_taxes.foreign_currency"},{"op":"ne","ref":"foreign_tax.foreign_taxes.foreign_currency","value":"USD"}]},{"op":"eq","ref":"foreign_tax.foreign_taxes.conversion_rate_basis","value":"other"}]}},{"binds":"foreign_taxes[].reported_on_payee_statement","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example a broker's year-end tax statement, such as Form 1099-DIV or Form 1099-INT. If you are not sure, answer no.","help_lines":[],"help_when":[],"id":"foreign_tax.foreign_taxes.reported_on_payee_statement","includes_united_states":false,"kind":"yesno","label":"Does one statement from your payer show both the tax and the income?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"foreign_tax.foreign_taxes.basket","value":"passive"}},{"binds":"foreign_taxes[].withheld_at_payment","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"For example tax a bank or company abroad held back from interest or a dividend. Answer no if the tax was worked out on a tax return or an assessment. Choose Not sure if you cannot tell: we only need it when it changes your credit, and then we tell you.","help_lines":[],"help_when":[],"id":"foreign_tax.foreign_taxes.withheld_at_payment","includes_united_states":false,"kind":"yesno","label":"Was this tax taken off the payment before you received it?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"foreign_tax.foreign_taxes.basket","value":"passive"},{"op":"not","rules":[{"op":"truthy","ref":"foreign_tax.foreign_taxes.reported_on_payee_statement"}]},{"op":"not","rules":[{"op":"any_row","ref":"income_sources.rentals","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.rentals.location_country","value_ref":"foreign_tax.foreign_taxes.country"},{"op":"not","rules":[{"op":"and","rules":[{"op":"lt","ref":"income_sources.rentals.fair_rental_days","value":15},{"op":"gt","ref":"income_sources.rentals.personal_use_days","value":14}]}]}]}]}]},{"op":"or","rules":[{"op":"rows_at_least","ref":"foreign_tax.foreign_taxes","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"in","ref":"foreign_tax.foreign_taxes.basket","values":["general","foreign_branch","passive_gilti","section_951a","resourced_by_treaty","lump_sum","section_901j"]}]},{"op":"not","rules":[{"op":"any_row","ref":"income_sources.rentals","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.rentals.location_country","value_ref":"foreign_tax.foreign_taxes.country"},{"op":"not","rules":[{"op":"and","rules":[{"op":"lt","ref":"income_sources.rentals.fair_rental_days","value":15},{"op":"gt","ref":"income_sources.rentals.personal_use_days","value":14}]}]}]}]}]}]}],"value":2},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"gt","ref":"income_sources.investment_income.foreign_tax_paid","value":0}]}]}]}},{"binds":"foreign_taxes[].gross_income_from_sources","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"The income figure on the same assessment notice, counting only income from that country.","help_lines":["You can leave it blank when all of your income from that country is pay for work, interest or dividends you gave us on the income page with that country, or the rent of your one rental property there: we take it from there.","Give it for a pension, business profit, a gain, other income, or more than one rental in that country, and include that income in the figure.","Leave out pay for days you worked in the United States or at sea, and United States dividends, interest or pensions the notice also lists. When one notice lists several taxes, give its income on one of them and zero on the others."],"help_when":[],"id":"foreign_tax.foreign_taxes.gross_income_from_sources","includes_united_states":false,"kind":"money","label":"How much of your income from that country was this tax charged on?","label_when":[],"options":[],"placeholder":"110000","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"foreign_taxes[].deductible_expenses_allocable","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"Costs you already claimed elsewhere that relate to this income, from your own records. Enter zero if there are none.","help_lines":[],"help_when":[],"id":"foreign_tax.foreign_taxes.deductible_expenses_allocable","includes_united_states":false,"kind":"money","label":"What costs of yours relate to that income?","label_when":[],"off_ramp":{"body":"When expenses belong against your foreign income, the credit form has to be filed with a statement listing them one by one. Your answer is one total and we do not prepare that statement, so a return with a figure here cannot be filed from here.","code":"foreign_tax_related_expenses","next_step":"Continue, and have the records behind that figure nearby.","severity":"review","title":"We cannot file these expenses on the credit form yet","when":{"op":"gt","ref":"foreign_tax.foreign_taxes.deductible_expenses_allocable","value":0}},"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]}],"row_label":"Foreign tax","visible_when":{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"}},{"binds":"totalization_coverage.country","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the country named on your coverage certificate.","help_lines":[],"help_when":[],"id":"foreign_tax.totalization_coverage.country","includes_united_states":false,"kind":"country","label":"Which country's social security system covers you?","label_when":[],"options":[],"options_ref":"country_codes","placeholder":"DE","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"iso_country_code":{"message":"Enter the two-letter code for the country, for example DE."}},"validators":["iso_country_code"],"visible_when":{"op":"truthy","ref":"foreign_tax.has_totalization"}},{"binds":"totalization_coverage.certificate_obtained","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"It is usually a certificate from the foreign agency saying your self-employment is covered there.","help_lines":[],"help_when":[[{"op":"or","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["AU"]},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["AU"]},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["AU"]},{"op":"in","ref":"about_you.lived_in_country","values":["AU"]},{"op":"derived","ref":"about_you.mailing_address_in_au"}]},"For Australia your proof is an exemption letter from the United States Social Security Administration, not an Australian certificate. You ask its Office of Earnings and International Operations in Baltimore for it."],[{"op":"or","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["CL"]},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["CL"]},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["CL"]},{"op":"in","ref":"about_you.lived_in_country","values":["CL"]},{"op":"derived","ref":"about_you.mailing_address_in_cl"}]},"For Chile your proof is a letter of exemption from Chile's pension superintendency (Superintendencia de Administradoras de Fondos de Pensiones)."],[{"op":"or","rules":[{"op":"in","ref":"where_you_lived.residency.tax_home.country","values":["IT"]},{"op":"in","ref":"where_you_lived.bona_fide_residence.country_of_residence","values":["IT"]},{"op":"in","ref":"where_you_lived.abroad_whole_period_country","values":["IT"]},{"op":"in","ref":"about_you.lived_in_country","values":["IT"]},{"op":"derived","ref":"about_you.mailing_address_in_it"}]},"For Italy your proof is the certificate from INPS, Italy's social security agency. Without it, United States self-employment tax is figured as usual."]],"id":"foreign_tax.totalization_coverage.certificate_obtained","includes_united_states":false,"kind":"yesno","label":"Do you already hold the certificate or letter that proves it?","label_when":[],"off_ramp":{"body":"The IRS wants a copy of the certificate attached to the return before it will accept that the other country covers you.","code":"totalization_statement_required","next_step":"Upload the certificate on the documents page before you send the return.","severity":"info","title":"That certificate has to travel with your return","when":{"op":"truthy","ref":"foreign_tax.totalization_coverage.certificate_obtained"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"foreign_tax.has_totalization"}},{"binds":"totalization_coverage.covers_all_year","clears":["foreign_tax.totalization_coverage.profit_outside_coverage"],"currency_pickable":false,"derived_from_presence":[],"help":"Say no if you worked for yourself in the United States, or under another country's system, for part of the year, or if the certificate starts or ends partway through it.","help_lines":[],"help_when":[],"id":"foreign_tax.totalization_coverage.covers_all_year","includes_united_states":false,"kind":"yesno","label":"Does your certificate cover all of your self-employed work this year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"foreign_tax.has_totalization"}},{"binds":"totalization_coverage.profit_outside_coverage","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your books, take the income minus the expenses for the part of the year the certificate does not cover, in US dollars. US self-employment tax is figured on that profit, and the rest of the year's profit is left out. Enter 0 if that part made a loss.","help_lines":[],"help_when":[],"id":"foreign_tax.totalization_coverage.profit_outside_coverage","includes_united_states":false,"kind":"money","label":"What was your profit from self-employed work done outside the dates on your certificate?","label_when":[],"options":[],"placeholder":"12000","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"foreign_tax.has_totalization"},{"op":"eq","ref":"foreign_tax.totalization_coverage.covers_all_year","value":false}]}},{"binds":"spouse_totalization_coverage.country","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the country named on your spouse's coverage certificate.","help_lines":[],"help_when":[],"id":"foreign_tax.spouse_totalization_coverage.country","includes_united_states":false,"kind":"country","label":"Which country's social security system covers your spouse?","label_when":[],"options":[],"options_ref":"country_codes","placeholder":"DE","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"iso_country_code":{"message":"Choose the country from the list, or type its two-letter code, for example DE."}},"validators":["iso_country_code"],"visible_when":{"op":"truthy","ref":"foreign_tax.spouse_has_totalization"}},{"binds":"spouse_totalization_coverage.certificate_obtained","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"It is usually a certificate from the foreign agency saying your spouse's self-employment is covered there.","help_lines":[],"help_when":[[{"op":"or","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["AU"]},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["AU"]},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["AU"]},{"op":"derived","ref":"about_you.mailing_address_in_au"}]},"For Australia your proof is an exemption letter from the United States Social Security Administration, not an Australian certificate. You ask its Office of Earnings and International Operations in Baltimore for it."],[{"op":"or","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["CL"]},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["CL"]},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["CL"]},{"op":"derived","ref":"about_you.mailing_address_in_cl"}]},"For Chile your proof is a letter of exemption from Chile's pension superintendency (Superintendencia de Administradoras de Fondos de Pensiones)."],[{"op":"or","rules":[{"op":"in","ref":"spouse_abroad.spouse_residency.tax_home.country","values":["IT"]},{"op":"in","ref":"spouse_abroad.spouse_bona_fide_residence.country_of_residence","values":["IT"]},{"op":"in","ref":"spouse_abroad.abroad_whole_period_country","values":["IT"]},{"op":"derived","ref":"about_you.mailing_address_in_it"}]},"For Italy your proof is the certificate from INPS, Italy's social security agency. 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Your spouse's passport or naturalization certificate is the record.","help_lines":[],"help_when":[],"id":"foreign_tax.spouse_totalization_coverage.us_national","includes_united_states":false,"kind":"yesno","label":"Is your spouse a United States citizen or national?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"foreign_tax.spouse_has_totalization"},{"op":"eq","ref":"foreign_tax.spouse_totalization_coverage.country","value":"AU"}]}},{"binds":"spouse_totalization_coverage.covers_all_year","clears":["foreign_tax.spouse_totalization_coverage.profit_outside_coverage"],"currency_pickable":false,"derived_from_presence":[],"help":"Say no if your spouse worked for themselves in the United States, or under another country's system, for part of the year, or if the certificate starts or ends partway through it.","help_lines":[],"help_when":[],"id":"foreign_tax.spouse_totalization_coverage.covers_all_year","includes_united_states":false,"kind":"yesno","label":"Does your spouse's certificate cover all of their self-employed work this year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"foreign_tax.spouse_has_totalization"}},{"binds":"spouse_totalization_coverage.profit_outside_coverage","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your spouse's books, take the income minus the expenses for the part of the year the certificate does not cover, in US dollars. 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It is made in the first year you claim that credit and then holds for every later year.","help_lines":["Your earlier Form 6251 and its Form 1116 marked AMT show whether you claimed that credit before, and how."],"help_when":[],"id":"foreign_tax.amt_simplified_limitation","includes_united_states":false,"kind":"choice","label":"Which applies to you for the simplified limitation choice?","label_when":[],"options":[{"label":"I made it in an earlier year.","value":"made_earlier"},{"label":"I claimed that credit before without making it.","value":"not_made_earlier"},{"label":"This is my first year with that credit, and I make it.","value":"making_now"},{"label":"This is my first year with that credit, and I do not make it.","value":"not_making_now"}],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"foreign_tax.has_foreign_taxes"},{"op":"truthy","ref":"foreign_tax.has_ftc_carryovers"}]}},{"add_label":"Add a treaty position","binds":"treaty_positions[]","help":"Add one row per position. Your advisor will give you the article and the wording.","id":"foreign_tax.treaty_positions","kind":"repeat","label":"Which treaty benefits are you claiming?","min_rows":1,"nodes":[{"binds":"treaty_positions[].treaty_country","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the country named on your advisor's note.","help_lines":[],"help_when":[],"id":"foreign_tax.treaty_positions.treaty_country","includes_united_states":false,"kind":"country","label":"Which country's treaty are you relying on?","label_when":[],"off_ramp":{"body":"The IRS publishes a list of the countries that have an income tax treaty in effect with the United States, and a treaty position has to rest on one of them. The country you chose is not on that list, so we cannot file the position.","code":"treaty_country_not_in_table_3","next_step":"Check the country, remove the position if you do not need to list it, or use another preparer for a return like this. 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A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold."}},"validators":["descriptive_text_100"]},{"binds":"treaty_positions[].position_summary","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A sentence or two, which goes on the disclosure form as your explanation.","help_lines":[],"help_when":[],"id":"foreign_tax.treaty_positions.position_summary","includes_united_states":false,"kind":"text","label":"In your own words, what are you claiming?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"narrative_text":{"message":"Use ordinary letters, numbers and punctuation here. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write it in 9,000 characters or fewer, which is all the form has room for."}},"validators":["narrative_text"]},{"binds":"treaty_positions[].effect","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A treaty position listed here does not change how anything you entered on this return is worked out, so a position that lowers the tax on one of them cannot be filed from here yet.","help_lines":["You do not need to list a position about a pension, an annuity or social security: reporting one on the disclosure form is not required.","A position about the foreign tax credit is filed with the tax you entered under the category for income a treaty moves to the other country, except income moved under the treaty's relief from double taxation for United States citizens who live in that country, which is handled apart and not prepared here."],"help_when":[],"id":"foreign_tax.treaty_positions.effect","includes_united_states":false,"kind":"choice","label":"What does this position change on your return?","label_when":[],"off_ramp":{"body":"A treaty position listed here does not change how anything you entered is worked out, and income a treaty moves under its relief for United States citizens who live in the other country is not prepared here, so we cannot file this position with your return.","code":"treaty_position_not_applied","next_step":"Remove the position if you do not need to list it, or use another preparer for a return like this. 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Your advisor will say if yours is one of the exceptions.","help_lines":[],"help_when":[],"id":"foreign_tax.treaty_positions.is_disclosure_required","includes_united_states":false,"kind":"yesno","label":"Do you have to tell the IRS you are taking this position?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"treaty_positions[].disclosed_under_section_6114","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"This is the first checkbox at the top of the disclosure form, and it covers most claims.","help_lines":[],"help_when":[],"id":"foreign_tax.treaty_positions.disclosed_under_section_6114","includes_united_states":false,"kind":"yesno","label":"Are you disclosing it as an ordinary treaty claim?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"treaty_positions[].dual_resident_disclosure_7701b","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"This is the second checkbox at the top of the disclosure form. That position is filed on a nonresident return, which we do not prepare, so a yes means this return cannot be filed from here.","help_lines":[],"help_when":[],"id":"foreign_tax.treaty_positions.dual_resident_disclosure_7701b","includes_united_states":false,"kind":"yesno","label":"Are you disclosing it because two countries both treat you as resident?","label_when":[],"off_ramp":{"body":"Taking the treaty's residence in the other country when both countries treat you as resident is open only to someone who is not a United States citizen, and it is filed on a nonresident return, Form 1040-NR, which we do not prepare. For someone who has held a green card in at least 8 of the last 15 years it is also treated as ending United States residency for federal income tax purposes, with Form 8854.","code":"treaty_dual_resident_position","next_step":"Answer no if this is not your position, or use another preparer for a return like this. 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A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write it in 9,000 characters or fewer, which is all the form has room for."}},"validators":["narrative_text"]},{"add_label":"Add a section","binds":"treaty_positions[].internal_revenue_code_sections[]","help":"Add one row per section. 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A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold."}},"validators":["descriptive_text_100"]}],"row_label":"Section"}],"row_label":"Treaty position","visible_when":{"op":"truthy","ref":"foreign_tax.has_treaty_positions"}}],"review":true,"title":"Tax you paid abroad","visible_when":{"op":"or","rules":[{"op":"truthy","ref":"fit.paid_foreign_tax"},{"op":"any_row","ref":"income_sources.wages","rules":[{"op":"truthy","ref":"income_sources.wages.is_foreign_employer"}]},{"op":"any_row","ref":"income_sources.wages","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.wages.earned_in_country"},{"op":"ne","ref":"income_sources.wages.earned_in_country","value":"US"}]}]},{"op":"any_row","ref":"income_sources.self_employment","rules":[{"op":"truthy","ref":"income_sources.self_employment.foreign_sourced"}]},{"op":"any_row","ref":"income_sources.pensions_and_annuities","rules":[{"op":"eq","ref":"income_sources.pensions_and_annuities.source","value":"foreign"}]},{"op":"any_row","ref":"income_sources.investment_income","rules":[{"op":"truthy","ref":"income_sources.investment_income.foreign_source"}]},{"op":"any_row","ref":"income_sources.passive_income","rules":[{"op":"eq","ref":"income_sources.passive_income.source","value":"foreign"}]},{"op":"any_row","ref":"income_sources.capital_transactions","rules":[{"op":"or","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.taxed_abroad"},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.capital_transactions.property_country"},{"op":"ne","ref":"income_sources.capital_transactions.property_country","value":"US"}]}]}]},{"op":"any_row","ref":"income_sources.rentals","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.rentals.location_country"},{"op":"ne","ref":"income_sources.rentals.location_country","value":"US"}]}]},{"op":"any_row","ref":"income_sources.royalties","rules":[{"op":"eq","ref":"income_sources.royalties.source","value":"foreign"}]},{"op":"any_row","ref":"income_sources.other_income","rules":[{"op":"eq","ref":"income_sources.other_income.source","value":"foreign"}]},{"op":"any_row","ref":"income_sources.unemployment","rules":[{"op":"eq","ref":"income_sources.unemployment.source","value":"foreign"}]},{"op":"truthy","ref":"income_sources.has_foreign_social_security"},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"gt","ref":"income_sources.schedule_k1s.foreign_taxes","value":0}]},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"truthy","ref":"income_sources.schedule_k1s.k3_foreign_items"}]}]}},{"blurb":"Your time abroad decides whether you can leave some foreign pay out of your income (the foreign earned income exclusion). Have your passport, lease and work contract nearby.","id":"where_you_lived","nodes":[{"add_label":"Add an address abroad","binds":"residency.stints[]","help":"One address outside the United States is enough, and we use the most recent one: Form 2555 and the form beside pay or a pension from abroad both need one. Add a row for each earlier address only if you are claiming the settled-residence route and it did not cover the whole year, because then the dates decide how much of the year counts.","id":"where_you_lived.residency.stints","kind":"repeat","label":"Where did you live abroad, and when?","min_rows":1,"nodes":[{"address_variant":"foreign","binds":"residency.stints[].address","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From your lease, your utility bill or your registration with the local authority. It has to be outside the United States.","help_lines":[],"help_when":[],"id":"where_you_lived.residency.stints.address","includes_united_states":false,"kind":"address","label":"What was your address abroad?","label_when":[],"offers_address_from":"about_you.taxpayer.mailing_address","options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"city_name":{"message":"Use only letters and spaces for the town or city. A letter with an accent cannot be filed, so write Koln rather than Köln.","message_too_long":"Write the town or city in 22 characters or fewer, which is all the IRS form has room for."},"street_address":{"message":"Use only letters, numbers, hyphens, slashes and spaces here: the IRS does not accept periods or commas in an address, so write St instead of St. and leave out the comma before an apartment number.","message_too_long":"Write the address line in 35 characters or fewer. 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Your notice letter or moving invoice gives the date.","help_lines":[],"help_when":[],"id":"where_you_lived.residency.stints.end_date","includes_united_states":false,"kind":"date","label":"What was the last day you lived there?","label_when":[],"options":[],"placeholder":"2025-12-31","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]}],"off_ramp":{"body":"The day-count test needs 330 full days inside a foreign country in some 12 months in a row that overlap the tax year. The settled-residence test needs a home abroad that covers the whole tax year without a break. The dates you gave reach neither, so we have not filled in either test.","code":"feie_neither_test_met","next_step":"Check the dates of your addresses abroad, then answer the questions about the two tests from your passport stamps. 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Your copy shows whether it holds an amount. 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Their returns for the years since show it.","help_lines":[],"help_when":[],"id":"spouse_abroad.spouse_feie_prior_claims.credit_taken_since","includes_united_states":false,"kind":"yesno","label":"Since then, did your spouse take a credit that gives up the exclusion?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"truthy","ref":"household.has_spouse"},{"op":"truthy","ref":"where_you_lived.spouse_earned_abroad"}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.spouse_feie_prior_claims.previously_filed"},{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2018},{"op":"lt","ref":"spouse_abroad.spouse_feie_prior_claims.last_year_filed","value":2017}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2019},{"op":"lt","ref":"spouse_abroad.spouse_feie_prior_claims.last_year_filed","value":2018}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2020},{"op":"lt","ref":"spouse_abroad.spouse_feie_prior_claims.last_year_filed","value":2019}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"lt","ref":"spouse_abroad.spouse_feie_prior_claims.last_year_filed","value":2020}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2022},{"op":"lt","ref":"spouse_abroad.spouse_feie_prior_claims.last_year_filed","value":2021}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2023},{"op":"lt","ref":"spouse_abroad.spouse_feie_prior_claims.last_year_filed","value":2022}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2024},{"op":"lt","ref":"spouse_abroad.spouse_feie_prior_claims.last_year_filed","value":2023}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2025},{"op":"lt","ref":"spouse_abroad.spouse_feie_prior_claims.last_year_filed","value":2024}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"lt","ref":"spouse_abroad.spouse_feie_prior_claims.last_year_filed","value":2025}]}]}]}]}},{"binds":"spouse_feie_prior_claims.first_credit_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The first tax year after their last Form 2555 that they took one of them.","help_lines":[],"help_when":[],"id":"spouse_abroad.spouse_feie_prior_claims.first_credit_year","includes_united_states":false,"kind":"integer","label":"Which was the first year your spouse took one?","label_when":[],"options":[],"placeholder":"2023","prefills":[],"required":false,"required_validator":"expatreturn_us.domain.tax_return.PriorFEIEClaims._check_consistency","required_when":{"op":"truthy","ref":"spouse_abroad.spouse_feie_prior_claims.credit_taken_since"},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"tax_year_range":{"message_bounds":"Enter a four-digit year between 1960 and 2099."}},"validators":["tax_year_range"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"truthy","ref":"household.has_spouse"},{"op":"truthy","ref":"where_you_lived.spouse_earned_abroad"}]},{"op":"truthy","ref":"spouse_abroad.spouse_feie_prior_claims.credit_taken_since"}]}},{"binds":"spouse_feie_prior_claims.housing_ever_claimed","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The housing exclusion is line 36 of Form 2555 on the forms since 2018. Say no if they have never claimed it, even if they paid rent abroad. A housing deduction alone (Part IX) is also a no, even though it fills in Part VI.","help_lines":[],"help_when":[],"id":"spouse_abroad.spouse_feie_prior_claims.housing_ever_claimed","includes_united_states":false,"kind":"yesno","label":"Did an earlier Form 2555 of your spouse's claim the housing exclusion?","label_when":[],"options":[],"prefills":[],"required":false,"required_validator":"expatreturn_us.filing_refusals.prior_housing_history_refusals","required_when":{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.spouse_feie_prior_claims.previously_filed"},{"op":"eq","ref":"spouse_abroad.spouse_feie_prior_claims.housing_claimed_last_year","value":false}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"truthy","ref":"household.has_spouse"},{"op":"truthy","ref":"where_you_lived.spouse_earned_abroad"}]},{"op":"and","rules":[{"op":"truthy","ref":"spouse_abroad.spouse_feie_prior_claims.previously_filed"},{"op":"eq","ref":"spouse_abroad.spouse_feie_prior_claims.housing_claimed_last_year","value":false}]}]}},{"binds":"spouse_feie_prior_claims.housing_left_out_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The first year after your spouse last claimed the housing exclusion in which their Form 2555 left it out although they had housing costs abroad. Leave it blank if every year they left it out had no housing costs abroad, such as a year they owned their home. Leaving it out in a year with housing costs gave it up that year, and it cannot be claimed again for five years without the IRS's approval.","help_lines":[],"help_when":[],"id":"spouse_abroad.spouse_feie_prior_claims.housing_left_out_year","includes_united_states":false,"kind":"integer","label":"After your spouse's last housing claim, which year first had costs but no exclusion?","label_when":[],"options":[],"placeholder":"2022","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"tax_year_range":{"message_bounds":"Enter a four-digit year between 1960 and 2099."}},"validators":["tax_year_range"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"truthy","ref":"household.has_spouse"},{"op":"truthy","ref":"where_you_lived.spouse_earned_abroad"}]},{"op":"truthy","ref":"spouse_abroad.spouse_feie_prior_claims.housing_ever_claimed"}]}},{"binds":"spouse_feie_prior_claims.ever_revoked","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Giving one up is a written statement attached to a return, so their own copy will show it. 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The years you list next decide whether this year is inside those five.","code":"feie_revocation_on_record","next_step":"Add each year your spouse gave it up to your list of claims given up, and we work out what they can claim this year.","severity":"info","title":"Giving up the exclusion stops it for five years","when":{"op":"truthy","ref":"spouse_abroad.spouse_feie_prior_claims.ever_revoked"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"truthy","ref":"household.has_spouse"},{"op":"truthy","ref":"where_you_lived.spouse_earned_abroad"}]},{"op":"truthy","ref":"spouse_abroad.spouse_feie_prior_claims.previously_filed"}]}},{"add_label":"Add a year it was given up","binds":"spouse_feie_prior_claims.revocations[]","help":"Add a row for each statement they sent.","id":"spouse_abroad.spouse_feie_prior_claims.revocations","kind":"repeat","label":"Which claims did your spouse give up, and for which year?","min_rows":1,"nodes":[{"binds":"spouse_feie_prior_claims.revocations[].exclusion","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Form 2555 carries two exclusions. One is for the pay they earned abroad, the other for what their housing abroad cost. They can be given up separately, and their copy of the statement says which one it was.","help_lines":[],"help_when":[],"id":"spouse_abroad.spouse_feie_prior_claims.revocations.exclusion","includes_united_states":false,"kind":"choice","label":"Which one did your spouse give up?","label_when":[],"options":[{"label":"The exclusion for pay your spouse earned abroad.","value":"feie"},{"label":"The exclusion for what their housing abroad cost.","value":"housing"},{"label":"Both of them.","value":"both"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"spouse_feie_prior_claims.revocations[].effective_tax_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The year named in their statement.","help_lines":[],"help_when":[],"id":"spouse_abroad.spouse_feie_prior_claims.revocations.effective_tax_year","includes_united_states":false,"kind":"integer","label":"From which tax year did your spouse's statement take effect?","label_when":[],"options":[],"placeholder":"2021","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"tax_year_range":{"message_bounds":"Enter the four-digit tax year named in their statement, for example 2021."}},"validators":["tax_year_range"]}],"row_label":"Year given up","visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"truthy","ref":"household.has_spouse"},{"op":"truthy","ref":"where_you_lived.spouse_earned_abroad"}]},{"op":"truthy","ref":"spouse_abroad.spouse_feie_prior_claims.ever_revoked"}]}},{"binds":"spouse_feie_prior_claims.irs_approved_reelection","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"That permission comes as a ruling letter addressed to them. Say no if none has ever arrived.","help_lines":[],"help_when":[],"id":"spouse_abroad.spouse_feie_prior_claims.irs_approved_reelection","includes_united_states":false,"kind":"yesno","label":"Has the IRS written to your spouse giving permission to claim it again?","label_when":[],"off_ramp":{"body":"A ruling letter that lets the claim be made again has to be read alongside the return.","code":"complex_feie_election","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare a claim that rests on a permission letter","when":{"op":"truthy","ref":"spouse_abroad.spouse_feie_prior_claims.irs_approved_reelection"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"truthy","ref":"household.has_spouse"},{"op":"truthy","ref":"where_you_lived.spouse_earned_abroad"}]},{"op":"truthy","ref":"spouse_abroad.spouse_feie_prior_claims.ever_revoked"}]}},{"binds":"pay_abroad_treatment","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Leaving it out with the exclusion needs the days or the residence abroad of whoever earned it. Keeping it in with the credit for the tax paid abroad on it does not.","help_lines":["If you choose to see both, we ask about the time abroad and show the return worked out both ways on the last page, where you choose.","Choosing the credit only removes any answers already given about days and residence abroad."],"help_when":[[{"op":"and","rules":[{"op":"gt","ref":"context.compare_credit_only_line_22","value":-1},{"op":"lt","ref":"context.compare_credit_only_line_22","value":1}]},"From your answers so far, your United States income tax this year is {context.compare_credit_only_line_22} with the credit for foreign tax alone, before any self-employment tax or other taxes added after it. Leaving pay out with the exclusion cannot lower it further this year."],[{"op":"gt","ref":"context.compare_credit_only_line_22","value":0},"From your answers so far, your United States income tax this year is {context.compare_credit_only_line_22} with the credit for foreign tax alone, before any self-employment tax or other taxes added after it. The exclusion could lower it, by as much as {context.compare_credit_only_line_22} at most, leave it as it is, or raise it: that depends on the time abroad, which we have not asked about yet, and on how much of the foreign tax it leaves creditable."],[{"op":"and","rules":[{"op":"gt","ref":"context.compare_credit_only_line_22","value":-1},{"op":"gt","ref":"context.compare_credit_only_card_simplified_line_22","value":-1}]},"That figure is worked out without the simplified limitation choice for the credit for foreign tax under the alternative minimum tax. With that choice it would be {context.compare_credit_only_card_simplified_line_22}. That choice is yours, and it is made in the first year you claim that credit."],[{"op":"and","rules":[{"op":"gt","ref":"context.compare_credit_only_line_22","value":-1},{"op":"gt","ref":"context.compare_credit_only_card_actc","value":0}]},"With the credit you keep an additional child tax credit of {context.compare_credit_only_card_actc}. The exclusion would give it up for this year."],[{"op":"and","rules":[{"op":"gt","ref":"context.compare_credit_only_line_22","value":-1},{"op":"gt","ref":"context.compare_credit_only_card_carryforward","value":0}]},"With the credit, {context.compare_credit_only_card_carryforward} of your foreign tax is left for later years. Tax paid abroad on pay left out with the exclusion cannot be credited or carried to later years."],[{"op":"gt","ref":"context.compare_credit_only_earlier_blank","value":-1},"{context.compare_credit_only_earlier_blank} Your tax with the credit alone is worked out once that is answered."],[{"op":"gt","ref":"context.compare_credit_only_revokes_primary","value":-1},"You claimed the exclusion on your {context.compare_credit_only_revokes_primary} return. Keeping your pay in with the credit gives that choice up, and it cannot be claimed again for the next five tax years without the IRS's approval (Publication 54, Effect of Revoking the Exclusions)."],[{"op":"gt","ref":"context.compare_credit_only_revokes_primary_housing","value":-1},"Your choice on that return to leave out housing costs is given up the same way."],[{"op":"gt","ref":"context.compare_credit_only_revokes_spouse","value":-1},"Your spouse claimed the exclusion on their {context.compare_credit_only_revokes_spouse} return. Keeping their pay in with the credit gives that choice up, and it cannot be claimed again for the next five tax years without the IRS's approval (Publication 54, Effect of Revoking the Exclusions)."],[{"op":"gt","ref":"context.compare_credit_only_revokes_spouse_housing","value":-1},"Your spouse's choice on that return to leave out housing costs is given up the same way."],[{"op":"gt","ref":"context.compare_primary_barred","value":-1},"You gave up the exclusion within the last five years, so it is not open to you this year without the IRS's approval."],[{"op":"gt","ref":"context.compare_spouse_barred","value":-1},"Your spouse gave up the exclusion within the last five years, so it is not open to them this year without the IRS's approval."],[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},"This answer is for you both. If only one of you may want the exclusion, choose to see both: each of you then chooses on the last page."],[{"op":"or","rules":[{"op":"gt","ref":"context.compare_credit_only_line_22","value":-1},{"op":"gt","ref":"context.compare_credit_only_earlier_blank","value":-1}]},"This is your choice, and you can change it before you file."]],"id":"where_you_lived.pay_abroad_treatment","includes_united_states":false,"kind":"choice","label":"How do you want pay from work abroad treated on this return?","label_when":[],"options":[{"label":"Leave it out with the exclusion, and ask about time abroad next.","value":"claim"},{"clears":["where_you_lived.uses_physical_presence","where_you_lived.uses_bona_fide_residence","spouse_abroad.uses_physical_presence","spouse_abroad.uses_bona_fide_residence"],"label":"Keep it in with the credit for foreign tax only, and do not ask about time abroad.","value":"credit_only"},{"label":"Show both before choosing, and ask about time abroad next.","value":"compare"}],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.you_earned_abroad","value":false}]},{"op":"truthy","ref":"where_you_lived.spouse_earned_abroad"}]}},{"clears":["where_you_lived.physical_presence.test_period_start","where_you_lived.physical_presence.test_period_end","where_you_lived.abroad_whole_period","where_you_lived.abroad_whole_period_country","where_you_lived.travel_by_trips","where_you_lived.physical_presence.trips","where_you_lived.physical_presence.travel_days","where_you_lived.abroad_when_stretch_began","where_you_lived.abroad_when_stretch_ended"],"currency_pickable":false,"derived_from_presence":["physical_presence"],"help":"Your passport stamps are the record: the 12 months must overlap this tax year. A full day is a whole day, midnight to midnight, inside a foreign country.","help_lines":["The IRS calls this the physical presence test.","The 12 months do not have to match the tax year and can start in the year before.","Say yes if you were abroad for most of such a period, and we will count the days from what you type and tell you the result with your return."],"help_when":[],"id":"where_you_lived.uses_physical_presence","includes_united_states":false,"kind":"yesno","label":"Were you abroad at least 330 full days in 12 months in a row?","label_when":[],"off_ramp":{"body":"Your addresses abroad cover the whole tax year, and the settled-residence test counts {derived.where_you_lived.bfr_settled_days}. The day-count test counts fewer days of this year here: its 12 months cover only part of the year, or your stays give fewer than 330 full days abroad in them.","code":"feie_settled_residence_counts_more","next_step":"Say yes to the settled-residence test and no to this one if you made your home abroad. Keep the day-count test if your stay was always meant to be temporary.","severity":"info","title":"The settled-residence test counts more days of this year","when":{"op":"and","rules":[{"op":"eq","ref":"fit.citizenship_or_residency","value":"us_citizen"},{"op":"derived","ref":"where_you_lived.bfr_full_year"},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]},{"op":"derived","ref":"where_you_lived.bfr_counts_more"}]}},"options":[],"prefills":[{"confirm":true,"exact":false,"note":"Filled in because the addresses abroad you gave hold at least 330 full days abroad in some 12 months that overlap this year. Change it if that is not right.","value":true,"when":{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]}]},{"op":"derived","ref":"where_you_lived.ppt_qualifies"}]}}],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.you_earned_abroad","value":false}]},{"op":"not","rules":[{"op":"eq","ref":"where_you_lived.pay_abroad_treatment","value":"credit_only"}]}]}},{"clears":["where_you_lived.bona_fide_residence.country_of_residence","where_you_lived.bona_fide_residence.residence_began_on","where_you_lived.bfr_residence_abroad_ended","where_you_lived.bona_fide_residence.residence_abroad_ended_on","where_you_lived.bona_fide_residence.settled_through_following_year","where_you_lived.bfr_residence_ended","where_you_lived.bona_fide_residence.residence_ended_on","where_you_lived.bfr_travel_away","where_you_lived.bfr_travel_by_trips","where_you_lived.bona_fide_residence.trips","where_you_lived.bona_fide_residence.travel_days"],"currency_pickable":false,"derived_from_presence":["bona_fide_residence"],"help":"Your residence permit and local registration are the record: it must cover one whole calendar year with no break. 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Check it too if all you paid this year was for care given last year: list the person and the provider with this year's costs at 0.","help_lines":[],"help_when":[],"id":"deductions_credits.has_child_dependent_care","includes_united_states":false,"kind":"yesno","label":"Did you pay for a child's or disabled adult's care so you could work?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"count_gt","ref":"household.dependents","value":0},{"op":"truthy","ref":"household.has_spouse"},{"op":"truthy","ref":"household.has_qualifying_person_not_dependent"},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.has_wages"},{"op":"truthy","ref":"income_sources.has_self_employment"}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes if an employer paid for your care costs, gave you a care allowance or provided the care itself. Box 10 of a Form W-2 is headed Dependent care benefits, and an employer abroad may do any of these without one. Answer no if no employer did.","help_lines":[],"help_when":[],"id":"deductions_credits.dependent_care_benefits","includes_united_states":false,"kind":"yesno","label":"Did an employer, here or abroad, pay for your care costs?","label_when":[],"off_ramp":{"body":"We do not work out care that an employer paid for or provided, whether it shows in box 10 of a Form W-2 or not, so a return that carries any has to be looked at before it is filed.","code":"dependent_care_benefits","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not work out care paid for through your employer","when":{"op":"truthy","ref":"deductions_credits.dependent_care_benefits"}},"options":[],"prefills":[],"required":true,"screening_default_when_hidden":false,"screening_key":"exclusions.dependent_care_benefits","suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"income_sources.has_wages"},{"op":"truthy","ref":"deductions_credits.dependent_care_benefits"}]}},{"clears":["deductions_credits.education_credits.students"],"currency_pickable":false,"derived_from_presence":["education_credits"],"help":"The college sends a statement of what you paid.","help_lines":[],"help_when":[],"id":"deductions_credits.has_education_credits","includes_united_states":false,"kind":"yesno","label":"Did you pay tuition or course fees for yourself, your spouse or a dependent?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A choice like that is a statement attached to a return, so your own copy of an earlier return would show it.","help_lines":["Alternative minimum tax is worked out on Form 6251.","Answer no if you have never made one.","Leave out the simplified limitation choice for that tax's foreign tax credit: we ask about it where it changes your return."],"help_when":[],"id":"deductions_credits.special_amt_or_niit_election","includes_united_states":false,"kind":"yesno","label":"Did you file an election about alternative minimum tax (a second tax calculation) or net investment income tax?","label_when":[],"off_ramp":{"body":"A choice you have already made with the IRS changes how this year is worked out, and we do not carry those choices here.","code":"special_amt_or_niit_election","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare returns that carry that choice","when":{"op":"truthy","ref":"deductions_credits.special_amt_or_niit_election"}},"options":[],"prefills":[],"required":true,"screening_key":"exclusions.special_amt_or_niit_election","suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Check it if you cannot tell yet whether you made a written choice about alternative minimum tax or investment income tax, and we ask about it on its own, with a Not sure.","help_lines":[],"help_when":[[{"op":"truthy","ref":"income_sources.has_wages"},"Check it too if you cannot tell whether an employer paid for your care costs or provided the care."]],"id":"deductions_credits.unsure_of_a_situation","includes_united_states":false,"kind":"yesno","label":"Are you unsure whether one of these applies to you?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"medical_expenses_paid","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"Your receipts and insurance statements show it. The extra tax on your early retirement withdrawal does not apply to the part of these costs above 7.5% of your adjusted gross income (your income after adjustments), and we work that part out for you.","help_lines":["Count your own care, your spouse's and your dependents'.","Leave out insurance premiums taken from your pay before tax, and anything an insurer or your employer paid back.","Leave out costs you counted for the child and dependent care credit: the same cost cannot be both.","A prescribed drug you bought and used in another country counts if it is legal there and in the United States. A drug you had shipped here from another country counts only if it was imported legally.","A drug that needs no prescription does not count, except insulin."],"help_when":[[{"op":"gt","ref":"context.ltc_premium_limits","value":0},"You can count premiums for long-term care coverage only up to an amount that depends on the age of the person covered at the end of the year: {context.ltc_premium_limits}."],[{"op":"truthy","ref":"deductions_credits.has_self_employed_health_insurance"},"Leave out the health coverage premiums you gave on the self-employed health coverage page: the ones that are not deducted there are added for you."],[{"op":"truthy","ref":"income_sources.has_social_security"},"Leave out Medicare premiums taken off your social security benefits: they are added for you from the benefits page. Count Medicare premiums you paid yourself."]],"id":"deductions_credits.medical_expenses_paid","includes_united_states":false,"kind":"money","label":"What did you pay this year for medical and dental care nobody paid back?","label_when":[],"options":[],"placeholder":"9000","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f5329.compute_form_5329","required_when":{"op":"and","rules":[{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.exception_code","value":"05"}]},{"op":"not","rules":[{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}]}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.exception_code","value":"05"}]},{"op":"not","rules":[{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}]}]}},{"clears":["deductions_credits.additional_deductions.tips_occupation_listed","deductions_credits.additional_deductions.employee_tips","deductions_credits.additional_deductions.business_tips"],"currency_pickable":false,"derived_from_presence":["additional_deductions.employee_tips[]","additional_deductions.business_tips[]"],"help":"Box 7 of your Form W-2 shows the tips an employer reported for you, and your own tip records show anything else. You need a Social Security number for this deduction. An individual taxpayer identification number, which the IRS issues to people who cannot get a Social Security number, does not qualify.","help_lines":[],"help_when":[],"id":"deductions_credits.has_tips","includes_united_states":false,"kind":"yesno","label":"Did an employer or a customer pay you tips during the year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.has_additional_deductions"},{"op":"ne","ref":"about_you.filing_status","value":"mfs"},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.has_wages"},{"op":"truthy","ref":"income_sources.has_self_employment"}]}]}},{"clears":["deductions_credits.additional_deductions.overtime_w2_rows","deductions_credits.additional_deductions.overtime_1099_rows"],"currency_pickable":false,"derived_from_presence":["additional_deductions.overtime_w2_rows[]","additional_deductions.overtime_1099_rows[]"],"help":"Your payslips show the overtime premium, and box 1 of your Form W-2 already includes it. A payer who reported it on a Form 1099 instead counts as well. You need a Social Security number for this deduction. An individual taxpayer identification number, which the IRS issues to people who cannot get a Social Security number, does not qualify.","help_lines":[],"help_when":[],"id":"deductions_credits.has_overtime","includes_united_states":false,"kind":"yesno","label":"Did an employer or a payer pay you overtime during the year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.has_additional_deductions"},{"op":"ne","ref":"about_you.filing_status","value":"mfs"},{"op":"or","rules":[{"op":"truthy","ref":"income_sources.has_wages"},{"op":"truthy","ref":"income_sources.has_self_employment"}]}]}},{"clears":["deductions_credits.additional_deductions.vehicle_loans"],"currency_pickable":false,"derived_from_presence":["additional_deductions.vehicle_loans[]"],"help":"The yearly interest statement your lender sends you shows what you paid.","help_lines":[],"help_when":[],"id":"deductions_credits.has_car_loan_interest","includes_united_states":false,"kind":"yesno","label":"Did you pay interest on a car loan during the year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"deductions_credits.has_additional_deductions"}},{"clears":["deductions_credits.additional_deductions.vehicle_loans"],"currency_pickable":false,"derived_from_presence":["additional_deductions.vehicle_loans[]"],"help":"Your dealer's vehicle information label says where the car had its final assembly, the door sticker gives its gross vehicle weight rating, and your loan agreement says who took it out, when it started and what secures it. Answer no if even one of them was not met, and we will skip the rest: a used car, a lease, a car you use mostly for work, or one put together outside the United States carries no deduction however the loan was written.","help_lines":["Your car was new when you bought it.","It was put together in the United States.","It is a car, minivan, van, SUV, pickup truck or motorcycle with a gross vehicle weight rating under 14,000 pounds.","You bought it rather than leased it.","You took the loan out yourself, after 2024, and it is secured on the car itself. A loan you took over when the person who took it out died counts too, while it is still secured on the car.","You use the car mainly for yourself and your family rather than for work, which means more than half the time, counting use by you, your spouse, your children, your parents, your brothers and sisters and anyone who lives in your home."],"help_when":[],"id":"deductions_credits.car_loan_qualifies","includes_united_states":false,"kind":"yesno","label":"Did your car and your loan meet all of these conditions?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"deductions_credits.has_car_loan_interest"}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes if an employer paid for your care costs, gave you a care allowance or provided the care itself. Box 10 of a Form W-2 is headed Dependent care benefits, and an employer abroad may do any of these without one. Answer no if no employer did. Choose Not sure if you cannot check it: we cannot prepare your return until it is answered yes or no.","help_lines":[],"help_when":[],"id":"deductions_credits.dependent_care_benefits_if_unsure","includes_united_states":false,"kind":"yesno","label":"Did an employer, here or abroad, pay for your care costs?","label_when":[],"off_ramp":{"body":"We do not work out care that an employer paid for or provided, whether it shows in box 10 of a Form W-2 or not, so a return that carries any has to be looked at before it is filed.","code":"dependent_care_benefits","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not work out care paid for through your employer","when":{"op":"truthy","ref":"deductions_credits.dependent_care_benefits_if_unsure"}},"options":[],"prefills":[],"required":true,"screening_key":"exclusions.dependent_care_benefits","suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"income_sources.has_wages"},{"op":"truthy","ref":"deductions_credits.dependent_care_benefits"}]},{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.unsure_of_a_situation"},{"op":"eq","ref":"deductions_credits.dependent_care_benefits","value":false}]}]},{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.unsure_of_a_situation"},{"op":"answered","ref":"deductions_credits.dependent_care_benefits_if_unsure"}]}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A choice like that is a statement attached to a return, so your own copy of an earlier return would show it. Choose Not sure if you cannot check it: we cannot prepare your return until it is answered yes or no.","help_lines":["Alternative minimum tax is worked out on Form 6251.","Answer no if you have never made one.","Leave out the simplified limitation choice for that tax's foreign tax credit: we ask about it where it changes your return."],"help_when":[],"id":"deductions_credits.special_amt_or_niit_election_if_unsure","includes_united_states":false,"kind":"yesno","label":"Did you file an election about alternative minimum tax (a second tax calculation) or net investment income tax?","label_when":[],"off_ramp":{"body":"A choice you have already made with the IRS changes how this year is worked out, and we do not carry those choices here.","code":"special_amt_or_niit_election","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not prepare returns that carry that choice","when":{"op":"truthy","ref":"deductions_credits.special_amt_or_niit_election_if_unsure"}},"options":[],"prefills":[],"required":true,"screening_key":"exclusions.special_amt_or_niit_election","suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.unsure_of_a_situation"},{"op":"eq","ref":"deductions_credits.special_amt_or_niit_election","value":false}]}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer no unless someone has told you that a limit applies to your listed deductions. Most filers have never been told anything of the kind. Choose Not sure if you cannot check it: we cannot prepare your return until it is answered yes or no.","help_lines":[],"help_when":[],"id":"deductions_credits.limited_itemized_deduction","includes_united_states":false,"kind":"yesno","label":"Has an advisor said your deductions listed one by one are cut back?","label_when":[],"off_ramp":{"body":"We add up the deductions you list one by one as you give them, so a limit that reduces the total is not something we apply here.","code":"limited_itemized_deduction","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not work out a cut-back on listed deductions","when":{"op":"truthy","ref":"deductions_credits.limited_itemized_deduction"}},"options":[],"prefills":[],"required":true,"screening_default_when_hidden":false,"screening_key":"exclusions.limited_itemized_deduction","suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}},{"binds":"itemized_deductions.medical_and_dental_expenses","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"Add up your receipts and insurance statements for the year.","help_lines":["Count your own care, your spouse's and your dependents'.","Leave out insurance premiums taken from your pay before tax, and anything an insurer or your employer paid back.","Leave out costs you counted for the child and dependent care credit: the same cost cannot be both.","A prescribed drug you bought and used in another country counts if it is legal there and in the United States. A drug you had shipped here from another country counts only if it was imported legally.","A drug that needs no prescription does not count, except insulin."],"help_when":[[{"op":"gt","ref":"context.ltc_premium_limits","value":0},"You can count premiums for long-term care coverage only up to an amount that depends on the age of the person covered at the end of the year: {context.ltc_premium_limits}."],[{"op":"truthy","ref":"deductions_credits.has_self_employed_health_insurance"},"Leave out the health coverage premiums you gave on the self-employed health coverage page: the ones that are not deducted there are added for you."],[{"op":"truthy","ref":"income_sources.has_social_security"},"Leave out Medicare premiums taken off your social security benefits: they are added for you from the benefits page. Count Medicare premiums you paid yourself."],[{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.exception_code","value":"05"}]},"This figure also sets how much of your early retirement withdrawal escapes the extra tax: the part above 7.5% of your adjusted gross income (your income after adjustments)."]],"id":"deductions_credits.itemized_deductions.medical_and_dental_expenses","includes_united_states":false,"kind":"money","label":"What did you pay for medical and dental care that nobody paid back?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f5329.compute_form_5329","required_when":{"op":"and","rules":[{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.exception_code","value":"05"}]},{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}},{"binds":"itemized_deductions.state_local_income_or_sales_taxes","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A state or local government in the United States, or a U.S. territory. Box 17 of your Form W-2 plus anything you paid direct, from your own records. Income tax paid to another country does not go here.","help_lines":["Count estimated payments for the year, and tax you paid this year for an earlier year, but not penalties or interest.","Count mandatory payments to a state disability, unemployment or family leave fund, such as California, New Jersey or New York disability insurance or New Jersey family leave insurance."],"help_when":[],"id":"deductions_credits.itemized_deductions.state_local_income_or_sales_taxes","includes_united_states":false,"kind":"money","label":"What income or sales tax did you pay to a state or local government?","label_when":[],"options":[],"placeholder":"1028","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}},{"binds":"itemized_deductions.elected_general_sales_taxes","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"You can claim one or the other, not both. Most filers claim income tax.","help_lines":[],"help_when":[],"id":"deductions_credits.itemized_deductions.elected_general_sales_taxes","includes_united_states":false,"kind":"yesno","label":"Is the figure you just gave sales tax rather than income tax?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}},{"binds":"itemized_deductions.real_estate_taxes","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your property tax bill, or the tax line on your mortgage statement. Property tax on a home abroad cannot be deducted, so leave it out.","help_lines":["For a home you also rent out, enter only the share for the days you used it yourself: the rented share comes off the rent instead.","For a home you used yourself and rented out for fewer than 15 days, enter all of it.","If you sold a home this year, take off the tax charged to the buyer: your settlement statement and box 6 of Form 1099-S show it.","Count only tax paid this year for this year or earlier, and take off any refund of tax you paid this year."],"help_when":[],"id":"deductions_credits.itemized_deductions.real_estate_taxes","includes_united_states":false,"kind":"money","label":"How much property tax did you pay on a home in the United States?","label_when":[],"options":[],"placeholder":"8972","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}},{"binds":"itemized_deductions.personal_property_taxes","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The value-based part of your vehicle registration bill. Tax like this paid abroad cannot be deducted, so leave it out.","help_lines":[],"help_when":[],"id":"deductions_credits.itemized_deductions.personal_property_taxes","includes_united_states":false,"kind":"money","label":"What tax did you pay in the United States on your cars or boats?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}},{"binds":"itemized_deductions.other_taxes","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"From your assessment notice. Foreign income tax you are not claiming as a credit goes here.","help_lines":[],"help_when":[],"id":"deductions_credits.itemized_deductions.other_taxes","includes_united_states":false,"kind":"money","label":"What other deductible taxes did you pay?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}},{"binds":"itemized_deductions.other_taxes_kind","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your assessment notice or the trustee's statement says which. 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Answer yes only if your return deducts another cost of earning investment income. Leave out the costs of your royalties: we take those from your royalty. Choose Not sure if you cannot check it: we cannot prepare your return until it is answered yes or no.","help_lines":[],"help_when":[],"id":"deductions_credits.itemized_deductions.other_deductible_investment_expenses","includes_united_states":false,"kind":"yesno","label":"Apart from investment interest, did you have other investment costs you can deduct?","label_when":[],"off_ramp":{"body":"With other investment costs or interest carried over from last year, the deduction needs a form we do not prepare (Form 4952). If your listed deductions come to more than the flat deduction, we cannot file this return; if not, the flat deduction is used and nothing is lost.","code":"investment_interest_needs_form_4952","next_step":"Continue. 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That part of the interest goes with the royalties instead of here. Choose Not sure if you cannot check it: we cannot prepare your return until it is answered yes or no.","help_lines":[],"help_when":[],"id":"deductions_credits.itemized_deductions.investment_interest_for_royalty_property","includes_united_states":false,"kind":"yesno","label":"Was any of your investment interest for the property that pays you royalties?","label_when":[],"off_ramp":{"body":"The part of your investment interest that is for your royalty property is taken off the royalties, not deducted here. Until it is entered there, we cannot file your return.","code":"investment_interest_for_royalties","next_step":"Add it as a cost of that royalty, choosing other interest on money borrowed for the property. Then take it out of the investment interest above and answer no here.","severity":"block","title":"Enter that interest with your royalty","when":{"op":"truthy","ref":"deductions_credits.itemized_deductions.investment_interest_for_royalty_property"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_royalties"},{"op":"or","rules":[{"op":"gt","ref":"deductions_credits.itemized_deductions.investment_interest","value":0},{"op":"truthy","ref":"deductions_credits.itemized_deductions.investment_interest_disallowed_prior_year"},{"op":"truthy","ref":"income_sources.screened_inputs.schedule_k1"}]}]}]},{"op":"and","rules":[{"op":"or","rules":[{"op":"any_row","ref":"income_sources.royalties","rules":[{"op":"and","rules":[{"op":"eq","ref":"income_sources.royalties.from_own_trade_or_business","value":false},{"op":"any_row","ref":"income_sources.royalties.expenses","rules":[{"op":"and","rules":[{"op":"in","ref":"income_sources.royalties.expenses.schedule_e_line","values":["mortgage_interest_form_1098","other_interest"]},{"op":"gt","ref":"income_sources.royalties.expenses.value","value":0}]}]}]}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.screened_inputs.schedule_k1"},{"op":"any_row","ref":"income_sources.schedule_k1s","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"partnership"},{"op":"eq","ref":"income_sources.schedule_k1s.entity_kind","value":"s_corporation"}]},{"op":"truthy","ref":"income_sources.schedule_k1s.trading_activity"},{"op":"eq","ref":"income_sources.schedule_k1s.materially_participated","value":false},{"op":"or","rules":[{"op":"lt","ref":"income_sources.schedule_k1s.ordinary_business_income","value":0},{"op":"gt","ref":"income_sources.schedule_k1s.ordinary_business_income","value":0}]}]}]}]}]},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_royalties"},{"op":"or","rules":[{"op":"gt","ref":"deductions_credits.itemized_deductions.investment_interest","value":0},{"op":"truthy","ref":"deductions_credits.itemized_deductions.investment_interest_disallowed_prior_year"},{"op":"truthy","ref":"income_sources.screened_inputs.schedule_k1"}]}]}]}]}},{"binds":"itemized_deductions.gifts_by_cash_or_check","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Add up the receipts and letters the charities sent you. 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Convert a gift in another currency at the rate on the day you gave it.","Take off the value of anything you got back for a gift, such as a dinner, and any state or local tax credit you got for it."],"help_when":[],"id":"deductions_credits.itemized_deductions.gifts_by_cash_or_check","includes_united_states":false,"kind":"money","label":"How much did you give to charity in money?","label_when":[],"options":[],"placeholder":"250","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}},{"binds":"itemized_deductions.gifts_other_than_cash","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From the charity's receipt. It is the value of goods you handed over without listing them one by one.","help_lines":["When the total is large enough to need Form 8283, the IRS wants each gift described, so list them one by one instead, and a card here tells you if yours is.","Leave out every gift you add to your list of gifts: those are counted from the list, so a gift entered in both places would be counted twice.","Give it in United States dollars, converted at the rate on the day you gave the things away."],"help_when":[[{"op":"count_gt","ref":"deductions_credits.itemized_deductions.noncash_donations","value":0},"You have listed gifts one by one, so enter zero here unless you gave something else that is not on that list."],[{"op":"and","rules":[{"op":"count_gt","ref":"deductions_credits.itemized_deductions.noncash_donations","value":0},{"op":"gt","ref":"context.form_8283_threshold","value":0}]},"If this and your listed gifts come to more than {context.form_8283_threshold} together, list this one too."]],"id":"deductions_credits.itemized_deductions.gifts_other_than_cash","includes_united_states":false,"kind":"money","label":"Apart from the gifts you list one by one, what were other charity gifts worth?","label_when":[],"off_ramp":{"body":"When the things you gave to charity come to more than {context.form_8283_threshold}, Form 8283 has to describe each gift, so a total on its own cannot be filed.","code":"noncash_gifts_need_detail","next_step":"Add each gift to your list of gifts instead, and enter zero here.","severity":"block","title":"Gifts worth more than {context.form_8283_threshold} have to be listed one by one","when":{"op":"gt","ref":"deductions_credits.itemized_deductions.gifts_other_than_cash","value_ref":"context.form_8283_threshold"}},"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}},{"binds":"itemized_deductions.other_itemized_deductions","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"Gambling losses up to your winnings are the common case, from your own records.","help_lines":[],"help_when":[],"id":"deductions_credits.itemized_deductions.other_itemized_deductions","includes_united_states":false,"kind":"money","label":"What other deductible costs did you have?","label_when":[],"off_ramp":{"body":"From tax year 2026 the schedule that lists your deductible costs breaks this one line into several named lines, and we do not hold the figures those lines ask for, so the amount cannot be placed on the 2026 schedule or on any later one. A return that carries it cannot be filed from here.","code":"schedule_a_named_other_deduction","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We cannot place this cost on the schedule","when":{"op":"and","rules":[{"op":"gt","ref":"context.tax_year","value":2025},{"op":"gt","ref":"deductions_credits.itemized_deductions.other_itemized_deductions","value":0}]}},"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]}},{"binds":"itemized_deductions.other_itemized_deductions_type","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the one that matches what you paid, from your own records.","help_lines":[],"help_when":[],"id":"deductions_credits.itemized_deductions.other_itemized_deductions_type","includes_united_states":false,"kind":"choice","label":"What kind of cost was it to you?","label_when":[],"off_ramp":{"body":"Gambling losses need what you won stated as well, a disaster or casualty loss needs a separate loss form, and the other kinds here need a form or a publication we do not use. If your listed deductions come to more than the flat deduction, we cannot file this return; if not, the flat deduction is used and nothing is lost.","code":"schedule_a_named_other_deduction","next_step":"Continue. 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We leave this amount out of your listed deductions, because a gift to a charity in another country cannot be deducted. Choose Not sure if you cannot add it up: we cannot prepare your return until the amount is given.","help_lines":[],"help_when":[],"id":"deductions_credits.itemized_deductions.cash_gifts_abroad_amount","includes_united_states":false,"kind":"money","label":"How much of your money gifts went to a charity set up abroad?","label_when":[],"options":[],"placeholder":"1000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.has_itemized"},{"op":"eq","ref":"household.spouse_itemizes_on_separate_return","value":true}]},{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.itemized_deductions.cash_gifts_to_charity_abroad"},{"op":"eq","ref":"deductions_credits.itemized_deductions.cash_gifts_abroad_in_canada_israel_mexico","value":false}]}]}},{"binds":"itemized_deductions.charity_carryover_from_earlier_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your return from last year, or a year before, shows gifts above the limit carried to later years. 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That is the form you use to report tips your employer did not. Enter zero if you did not file one.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.employee_tips.form_4137_amount","includes_united_states":false,"kind":"money","label":"How much in tips did you report yourself for that employer?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]}],"row_label":"Tipping employer","visible_when":{"op":"truthy","ref":"deductions_credits.has_tips"}},{"add_label":"Add a tipping business","binds":"additional_deductions.business_tips[]","help":"Add one row per business, matching the trades you listed earlier.","id":"deductions_credits.additional_deductions.business_tips","kind":"repeat","label":"Which of your own businesses took tips?","min_rows":1,"min_rows_unless":{"op":"count_gt","ref":"deductions_credits.additional_deductions.employee_tips","value":0},"nodes":[{"binds":"additional_deductions.business_tips[].business_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the business you entered on the income page, or type its name if it is not in the list.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.business_tips.business_name","includes_united_states":false,"kind":"pick_row","label":"Which of your businesses was it?","label_when":[],"options":[],"picks_field":"income_sources.businesses.name","picks_from":"income_sources.businesses","placeholder":"Energy Build","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"additional_deductions.business_tips[].qualified_tips","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1 of your Form 1099-NEC, box 3 of your Form 1099-MISC or box 1a of your Form 1099-K, as far as those amounts were tips. Your records say how much.","help_lines":[],"help_when":[[{"op":"eq","ref":"context.tax_year","value":2026},"For this tax year your forms show the tips on their own: box 1(b) of a Form 1099-NEC, box 13(a) of a Form 1099-MISC or box 1(c) of a Form 1099-K."]],"id":"deductions_credits.additional_deductions.business_tips.qualified_tips","includes_united_states":false,"kind":"money","label":"How much of your takings were tips?","label_when":[],"options":[],"placeholder":"1500","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"add_label":"Add a Form 1099","binds":"additional_deductions.business_tips[].payers[]","help":"Add one row for each Form 1099-NEC, 1099-MISC or 1099-K that included tips for this business. The rows add up to the tips you entered for it. The schedule has room for three forms for each business.","id":"deductions_credits.additional_deductions.business_tips.payers","kind":"repeat","label":"Which of your Forms 1099 were those tips on?","min_rows":1,"nodes":[{"binds":"additional_deductions.business_tips[].payers[].payer_tin","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Printed on the Form 1099 beside the payer's name. On a Form 1099-K it is the number of the company that filed the form.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.business_tips.payers.payer_tin","includes_united_states":false,"kind":"text","label":"What is the payer's nine-digit identification number on your form?","label_when":[],"options":[],"placeholder":"12-3456789","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"ein":{"message":"Check the number on the form and type it as two digits, a hyphen, then seven."}},"validators":["ein"]},{"binds":"additional_deductions.business_tips[].payers[].amount","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1(b) of a Form 1099-NEC, box 13(a) of a Form 1099-MISC or box 1(c) of a Form 1099-K.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.business_tips.payers.amount","includes_united_states":false,"kind":"money","label":"How much in tips does your form show?","label_when":[],"options":[],"placeholder":"1000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]}],"row_label":"Form 1099","visible_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"gt","ref":"deductions_credits.additional_deductions.business_tips.qualified_tips","value":0}]}}],"row_label":"Tipping business","visible_when":{"op":"truthy","ref":"deductions_credits.has_tips"}},{"add_label":"Add an overtime employer","binds":"additional_deductions.overtime_w2_rows[]","help":"Add one row per employer that paid you overtime on a Form W-2.","id":"deductions_credits.additional_deductions.overtime_w2_rows","kind":"repeat","label":"Which employers paid you overtime?","min_rows":0,"nodes":[{"binds":"additional_deductions.overtime_w2_rows[].payer_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the employer you entered on the income page, or type the name in box c of that employer's Form W-2 if it is not in the list.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.overtime_w2_rows.payer_name","includes_united_states":false,"kind":"pick_row","label":"Which of your employers paid you that overtime?","label_when":[],"options":[],"picks_field":"income_sources.wages.employer_name","picks_from":"income_sources.wages","placeholder":"Acme Corp","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"additional_deductions.overtime_w2_rows[].owner","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer with the name printed on the document. On a joint return some figures are worked out for each of you separately, such as the exclusion of pay earned abroad and the age test on a gift paid straight to a charity, so the answer can change them.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.overtime_w2_rows.owner","includes_united_states":false,"kind":"choice","label":"Is this overtime yours or your spouse's?","label_when":[],"options":[{"label":"Mine.","value":"primary"},{"label":"My spouse's.","value":"spouse"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"about_you.filing_status","value":"mfj"}},{"binds":"additional_deductions.overtime_w2_rows[].employer_ein","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box b of that employer's Form W-2.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.overtime_w2_rows.employer_ein","includes_united_states":false,"kind":"text","label":"What nine-digit identification number does your Form W-2 from that employer show?","label_when":[],"options":[],"placeholder":"12-3456789","prefills":[],"required":false,"required_validator":"expatreturn_us.mef.sch_1a_tips_overtime.parts_ii_iii_problems","required_when":{"op":"eq","ref":"context.tax_year","value":2026},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"ein":{"message":"Check the number on the form and type it as two digits, a hyphen, then seven."}},"validators":["ein"],"visible_when":{"op":"eq","ref":"context.tax_year","value":2026}},{"binds":"additional_deductions.overtime_w2_rows[].amount","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1 of your Form W-2 already includes it, and your payslips show the overtime premium. Your employer states the qualifying part. Only overtime the federal Fair Labor Standards Act requires counts: the extra half for hours over 40 a week, for an employee that law covers. Premium pay a contract or state law adds does not.","help_lines":[],"help_when":[[{"op":"eq","ref":"context.tax_year","value":2026},"For this tax year, use the amount in box 12 of your Form W-2 from that employer, code TT."]],"id":"deductions_credits.additional_deductions.overtime_w2_rows.amount","includes_united_states":false,"kind":"money","label":"How much of your overtime was the extra half above your normal rate?","label_when":[],"options":[],"placeholder":"3200","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]}],"row_label":"Overtime employer","visible_when":{"op":"truthy","ref":"deductions_credits.has_overtime"}},{"add_label":"Add an overtime payer","binds":"additional_deductions.overtime_1099_rows[]","help":"Add one row per payer who reported it on a Form 1099 instead.","id":"deductions_credits.additional_deductions.overtime_1099_rows","kind":"repeat","label":"Who else paid you overtime without a Form W-2?","min_rows":1,"min_rows_unless":{"op":"count_gt","ref":"deductions_credits.additional_deductions.overtime_w2_rows","value":0},"nodes":[{"binds":"additional_deductions.overtime_1099_rows[].payer_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The payer's name at the top of the Form 1099 they sent you.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.overtime_1099_rows.payer_name","includes_united_states":false,"kind":"text","label":"Which payer paid you that overtime?","label_when":[],"options":[],"placeholder":"Harbour Restaurant","prefills":[],"refusal":"employer name","required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"business_name":{"message":"Use only letters, numbers, single spaces, a hash, hyphens, parentheses, an ampersand or an apostrophe here: the IRS does not accept a period or a comma in a company name, so write Acme Inc rather than Acme, Inc.","message_too_long":"Write the company name in 75 characters or fewer."}},"validators":["business_name"]},{"binds":"additional_deductions.overtime_1099_rows[].owner","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer with the name printed on the document. On a joint return some figures are worked out for each of you separately, such as the exclusion of pay earned abroad and the age test on a gift paid straight to a charity, so the answer can change them.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.overtime_1099_rows.owner","includes_united_states":false,"kind":"choice","label":"Is this overtime yours or your spouse's?","label_when":[],"options":[{"label":"Mine.","value":"primary"},{"label":"My spouse's.","value":"spouse"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"about_you.filing_status","value":"mfj"}},{"binds":"additional_deductions.overtime_1099_rows[].business_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the business you entered on the income page whose takings include this Form 1099. It has to be the business of the person the overtime was paid to.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.overtime_1099_rows.business_name","includes_united_states":false,"kind":"pick_row","label":"Which of your businesses is that overtime reported in?","label_when":[],"options":[],"picks_field":"income_sources.businesses.name","picks_from":"income_sources.businesses","placeholder":"Harbour Catering","prefills":[],"required":false,"required_validator":"expatreturn_us.mef.sch_1a_tips_overtime.parts_ii_iii_problems","required_when":{"op":"eq","ref":"context.tax_year","value":2026},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"context.tax_year","value":2026}},{"binds":"additional_deductions.overtime_1099_rows[].payer_tin","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Printed on the Form 1099 beside the payer's name.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.overtime_1099_rows.payer_tin","includes_united_states":false,"kind":"text","label":"What is the payer's nine-digit identification number on your Form 1099?","label_when":[],"options":[],"placeholder":"12-3456789","prefills":[],"required":false,"required_validator":"expatreturn_us.mef.sch_1a_tips_overtime.parts_ii_iii_problems","required_when":{"op":"eq","ref":"context.tax_year","value":2026},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"ein":{"message":"Check the number on the form and type it as two digits, a hyphen, then seven."}},"validators":["ein"],"visible_when":{"op":"eq","ref":"context.tax_year","value":2026}},{"binds":"additional_deductions.overtime_1099_rows[].amount","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1 of the Form 1099-NEC, or box 3 of the Form 1099-MISC, as your payer states it. 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The schedule holds two, and we list any more on a statement attached to it.","id":"deductions_credits.additional_deductions.vehicle_loans","kind":"repeat","label":"Which car loans did you pay interest on?","max_rows":50,"min_rows":1,"nodes":[{"binds":"additional_deductions.vehicle_loans[].vin","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The long number on your registration document or inside the windshield. The IRS will not allow the deduction without it.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.vehicle_loans.vin","includes_united_states":false,"kind":"text","label":"What is your car's identification number?","label_when":[],"options":[],"placeholder":"1HGCM82633A004352","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"vin":{"message":"Check the identification number and type it again using capital letters and digits only."}},"validators":["vin"]},{"binds":"additional_deductions.vehicle_loans[].interest_paid","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The yearly interest statement your lender sends you.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.vehicle_loans.interest_paid","includes_united_states":false,"kind":"money","label":"How much interest did you pay on that loan during the year?","label_when":[],"options":[],"placeholder":"1800","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"additional_deductions.vehicle_loans[].deducted_elsewhere","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Check your own business accounts so the same interest is not claimed twice.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.vehicle_loans.deducted_elsewhere","includes_united_states":false,"kind":"money","label":"How much of that interest have you already claimed as a business cost?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"additional_deductions.vehicle_loans[].original_use_started_with_filer","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A used car does not qualify for this deduction.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.vehicle_loans.original_use_started_with_filer","includes_united_states":false,"kind":"yesno","label":"Did this car's original use start with you, or with your joint-filing spouse?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"context.tax_year","value":2026}},{"binds":"additional_deductions.vehicle_loans[].final_assembly_in_us","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The vehicle information label from the dealer names the plant. That is where the car had its final assembly. The plant is also coded in the identification number.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.vehicle_loans.final_assembly_in_us","includes_united_states":false,"kind":"yesno","label":"Was your car put together in the United States?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"context.tax_year","value":2026}},{"add_label":"Add a business, rental or royalty","binds":"additional_deductions.vehicle_loans[].deducted_on[]","help":"Add one row for each business, rental or royalty whose costs include part of this car's loan interest. The rows add up to the interest you already claimed as a business cost.","id":"deductions_credits.additional_deductions.vehicle_loans.deducted_on","kind":"repeat","label":"Which of your businesses, rentals or royalties claimed that interest?","min_rows":1,"nodes":[{"binds":"additional_deductions.vehicle_loans[].deducted_on[].schedule","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the one whose costs include this car's interest. A rental property and a royalty are both reported on Schedule E.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.vehicle_loans.deducted_on.schedule","includes_united_states":false,"kind":"choice","label":"Is it a business of your own, or a rental property or royalty?","label_when":[],"options":[{"label":"A business of my own.","value":"schedule_c"},{"label":"A rental property or a royalty.","value":"schedule_e"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"additional_deductions.vehicle_loans[].deducted_on[].business_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the business you entered on the income page.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.vehicle_loans.deducted_on.business_name","includes_united_states":false,"kind":"pick_row","label":"Which of your businesses was it?","label_when":[],"options":[],"picks_field":"income_sources.businesses.name","picks_from":"income_sources.businesses","placeholder":"Ledger Books","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"deductions_credits.additional_deductions.vehicle_loans.deducted_on.schedule","value":"schedule_c"}},{"binds":"additional_deductions.vehicle_loans[].deducted_on[].rental_property","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the property you entered on the income page. If it was a royalty, leave this empty and pick the royalty instead.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.vehicle_loans.deducted_on.rental_property","includes_united_states":false,"kind":"pick_row","label":"Which of your rental properties was it?","label_when":[],"options":[],"picks_field":"income_sources.rentals.property_description","picks_from":"income_sources.rentals","placeholder":"Austin duplex","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"deductions_credits.additional_deductions.vehicle_loans.deducted_on.schedule","value":"schedule_e"},{"op":"count_gt","ref":"income_sources.rentals","value":0}]}},{"binds":"additional_deductions.vehicle_loans[].deducted_on[].royalty_payer","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the royalty, by its payer, that you entered on the income page. If it was a rental property, leave this empty and pick the property instead.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.vehicle_loans.deducted_on.royalty_payer","includes_united_states":false,"kind":"pick_row","label":"Which of your royalties was it?","label_when":[],"options":[],"picks_field":"income_sources.royalties.payer","picks_from":"income_sources.royalties","placeholder":"Northern Press","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"deductions_credits.additional_deductions.vehicle_loans.deducted_on.schedule","value":"schedule_e"},{"op":"count_gt","ref":"income_sources.royalties","value":0}]}},{"binds":"additional_deductions.vehicle_loans[].deducted_on[].amount","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your own records show it. It is part of the vehicle loan interest you gave for that business, property or royalty on the income page.","help_lines":[],"help_when":[],"id":"deductions_credits.additional_deductions.vehicle_loans.deducted_on.amount","includes_united_states":false,"kind":"money","label":"How much of your car's interest did that business, property or royalty claim?","label_when":[],"options":[],"placeholder":"400","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]}],"row_label":"Business, rental or royalty","visible_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2026},{"op":"gt","ref":"deductions_credits.additional_deductions.vehicle_loans.deducted_elsewhere","value":0}]}}],"row_label":"Car loan","visible_when":{"op":"truthy","ref":"deductions_credits.car_loan_qualifies"}},{"add_label":"Add a plan","binds":"self_employed_plans[]","help":"Add the plan you set up for your own business. Your plan's yearly statement shows what went in.","id":"deductions_credits.self_employed_plans","kind":"repeat","label":"Which retirement plan did you pay into as a self-employed person?","min_rows":1,"nodes":[{"binds":"self_employed_plans[].owner","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer with the name printed on the document. 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Other plans are worked out under rules the IRS worksheet does not cover.","code":"self_employed_retirement_plan","next_step":"Use another preparer for a return like this, for example a tax professional. Your answers stay saved.","severity":"block","title":"We do not work out the deduction for that plan","when":{"op":"eq","ref":"deductions_credits.self_employed_plans.kind","value":"other"}},"options":[{"label":"A SEP IRA.","value":"sep"},{"label":"A SIMPLE IRA.","value":"simple_ira"},{"label":"A one-person 401(k), sometimes called a solo 401(k).","value":"one_participant_401k"},{"label":"A profit-sharing plan, sometimes called a Keogh plan.","value":"profit_sharing"},{"label":"A money purchase pension plan.","value":"money_purchase"},{"label":"Another kind, such as a defined benefit plan or a SARSEP.","value":"other"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"self_employed_plans[].business_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the business you entered on the income page, or type its name if it is not in the list.","help_lines":[],"help_when":[],"id":"deductions_credits.self_employed_plans.business_name","includes_united_states":false,"kind":"pick_row","label":"Which of your businesses is the plan set up for?","label_when":[],"options":[],"picks_field":"income_sources.businesses.name","picks_from":"income_sources.businesses","placeholder":"Energy Build","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"count_gt","ref":"income_sources.businesses","value":1}},{"binds":"self_employed_plans[].contribution_rate_percent","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The percentage of pay your plan document says goes in, for example 25. Your own deduction uses a lower rate, which we work out from this one.","help_lines":[],"help_when":[],"id":"deductions_credits.self_employed_plans.contribution_rate_percent","includes_united_states":false,"kind":"text","label":"What contribution rate does your plan state?","label_when":[],"options":[],"placeholder":"25","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"plan_contribution_rate_percent":{"message":"Enter the percentage your plan states, from 0 to 25, for example 25 or 8.5."}},"validators":["plan_contribution_rate_percent"],"visible_when":{"op":"in","ref":"deductions_credits.self_employed_plans.kind","values":["sep","one_participant_401k","profit_sharing","money_purchase"]}},{"binds":"self_employed_plans[].simple_employer_kind","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A SIMPLE IRA employer either matches what you put in, up to 3% of your earnings, or puts in 2% of your earnings.","help_lines":[],"help_when":[],"id":"deductions_credits.self_employed_plans.simple_employer_kind","includes_united_states":false,"kind":"choice","label":"How did your business pay into the plan as the employer?","label_when":[],"options":[{"label":"It matched what I put in.","value":"matching"},{"label":"It put in 2% of my earnings.","value":"nonelective"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"deductions_credits.self_employed_plans.kind","value":"simple_ira"}},{"binds":"self_employed_plans[].simple_employer_size","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count employees who earned {context.simple_employee_pay_threshold} or more from the business last year. 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Choose Not sure if you cannot check it: we cannot prepare your return until it is answered yes or no.","help_lines":[],"help_when":[],"id":"deductions_credits.complex_self_employed_health_insurance","includes_united_states":false,"kind":"yesno","label":"Is your self-employed health coverage from the Marketplace, or split across businesses?","label_when":[],"off_ramp":{"body":"We work out the self-employed health deduction for one ordinary policy and one business, and yours is neither.","code":"complex_self_employed_health_insurance","next_step":"Use another preparer for a return like this, for example a tax professional. 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Say no if it is set up through a business you run yourself.","help_lines":[],"help_when":[],"id":"deductions_credits.self_employed_health_insurance.established_under_s_corporation","includes_united_states":false,"kind":"yesno","label":"Did your S corporation pay your premiums and add them to your pay?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.has_self_employed_health_insurance"},{"op":"any_row","ref":"income_sources.wages","rules":[{"op":"truthy","ref":"income_sources.wages.s_corporation_more_than_2_percent"}]}]}},{"binds":"self_employed_health_insurance.owner","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Answer with the name printed on the document. 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The amount you can claim depends on their age.","help_lines":[],"help_when":[],"id":"deductions_credits.self_employed_health_insurance.long_term_care_people.age","includes_united_states":false,"kind":"integer","label":"How old was your insured person at the end of the year?","label_when":[],"options":[],"placeholder":"52","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"age_in_years":{"message_bounds":"Enter the age in whole years, from 0 to 130."}},"validators":["age_in_years"]}],"row_label":"Person","visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.has_self_employed_health_insurance"},{"op":"truthy","ref":"deductions_credits.self_employed_health_insurance.long_term_care_several_people"}]}},{"binds":"self_employed_health_insurance.long_term_care_insured_age","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From their passport or birth certificate. The amount you can claim depends on their age.","help_lines":[],"help_when":[],"id":"deductions_credits.self_employed_health_insurance.long_term_care_insured_age","includes_united_states":false,"kind":"integer","label":"How old was the person you covered at the end of the year?","label_when":[],"options":[],"placeholder":"52","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.f7206.compute_form_7206","required_when":{"op":"and","rules":[{"op":"gt","ref":"deductions_credits.self_employed_health_insurance.long_term_care_premiums","value":0},{"op":"not","rules":[{"op":"truthy","ref":"deductions_credits.self_employed_health_insurance.long_term_care_several_people"}]}]},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"age_in_years":{"message_bounds":"Enter the age in whole years, from 0 to 130."}},"validators":["age_in_years"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.has_self_employed_health_insurance"},{"op":"and","rules":[{"op":"gt","ref":"deductions_credits.self_employed_health_insurance.long_term_care_premiums","value":0},{"op":"not","rules":[{"op":"truthy","ref":"deductions_credits.self_employed_health_insurance.long_term_care_several_people"}]}]}]}},{"binds":"self_employed_health_insurance.establishing_business_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick the business you entered on the income page, or type its name if it is not in the list.","help_lines":[],"help_when":[],"id":"deductions_credits.self_employed_health_insurance.establishing_business_name","includes_united_states":false,"kind":"pick_row","label":"Which of your businesses is the policy set up through?","label_when":[],"options":[],"picks_field":"income_sources.businesses.name","picks_from":"income_sources.businesses","placeholder":"Energy Build","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.has_self_employed_health_insurance"},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.has_self_employment"},{"op":"not","rules":[{"op":"truthy","ref":"deductions_credits.self_employed_health_insurance.established_under_s_corporation"}]}]}]}},{"binds":"self_employed_health_insurance.medicare_premiums_from_benefits","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"Your yearly benefit statement shows the premiums taken off. 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Otherwise use another preparer for a return like this. Your answers stay saved.","severity":"block","title":"Care for only part of the time you worked needs a day-by-day count","when":{"op":"eq","ref":"deductions_credits.child_dependent_care.worked_for_whole_care_period","value":false}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"}},{"add_label":"Add a care provider","binds":"child_dependent_care.care_providers[]","help":"Add one row per care provider or daycare you paid. The form holds three. 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The form holds one name for each provider, so we ask for the one that belongs on it.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.care_providers.is_a_business","includes_united_states":false,"kind":"yesno","label":"Did you pay a daycare or company, rather than a person, for the care?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"child_dependent_care.care_providers[].business_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The name on their invoice, as they write it themselves.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.care_providers.business_name","includes_united_states":false,"kind":"text","label":"What is your daycare or company called?","label_when":[],"options":[],"placeholder":"Kid Corner","prefills":[],"refusal":"provider name","required":false,"required_validator":"expatreturn_us.interview.authoring.presence_gates","required_when":{"op":"truthy","ref":"deductions_credits.child_dependent_care.care_providers.is_a_business"},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"business_name":{"message":"Use only letters, numbers, single spaces, a hash, hyphens, parentheses, an ampersand or an apostrophe here: the IRS does not accept a period or a comma in a company name.","message_too_long":"Write the name in 75 characters or fewer."}},"validators":["business_name"],"visible_when":{"op":"truthy","ref":"deductions_credits.child_dependent_care.care_providers.is_a_business"}},{"binds":"child_dependent_care.care_providers[].person_first_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The name on their invoice, or the form they filled in for you.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.care_providers.person_first_name","includes_united_states":false,"kind":"text","label":"What is your care provider's first name?","label_when":[],"options":[],"placeholder":"Dana","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"person_name_part":{"message":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. 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An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","message_too_long":"Write the name in 20 characters or fewer, which is all the IRS form has room for."}},"validators":["person_name_part"],"visible_when":{"op":"eq","ref":"deductions_credits.child_dependent_care.care_providers.is_a_business","value":false}},{"binds":"child_dependent_care.care_providers[].person_last_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The name on their invoice, or the form they filled in for you.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.care_providers.person_last_name","includes_united_states":false,"kind":"text","label":"What is your care provider's last name?","label_when":[],"options":[],"placeholder":"Meyer","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"person_name_part":{"message":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. 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It can be outside the United States.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.care_providers.address","includes_united_states":false,"kind":"address","label":"What is your care provider's address?","label_when":[],"options":[],"prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"city_name":{"message":"Use only letters and spaces for the town or city. A letter with an accent cannot be filed, so write Koln rather than Köln.","message_too_long":"Write the town or city in 22 characters or fewer, which is all the IRS form has room for."},"street_address":{"message":"Use only letters, numbers, hyphens, slashes and spaces here: the IRS does not accept periods or commas in an address, so write St instead of St. and leave out the comma before an apartment number.","message_too_long":"Write the address line in 35 characters or fewer. If it will not fit, put the rest on the second line."}},"validators":["street_address","city_name"]},{"binds":"child_dependent_care.care_providers[].see_w2","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Say yes only when the care came through the employer whose Form W-2 shows an amount in box 10.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.care_providers.see_w2","includes_united_states":false,"kind":"yesno","label":"Did your own employer provide that care?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"deductions_credits.dependent_care_benefits","value":true}},{"binds":"child_dependent_care.care_providers[].tin_kind","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Their invoice or the form they filled in for you will say. If they have no number, choose the reason that applies: the form needs one or the other.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.care_providers.tin_kind","includes_united_states":false,"kind":"choice","label":"What kind of tax number can you give for your care provider?","label_when":[],"options":[{"label":"Their Social Security number.","value":"ssn"},{"label":"The daycare or company's employer identification number.","value":"ein"},{"label":"None, because they are a tax-exempt organization.","value":"tax_exempt"},{"label":"None, because they are outside the United States and have no United States number.","value":"lafcp"},{"label":"None, because they have moved and I cannot find them.","value":"due_diligence_moved"},{"label":"None, because they refused to give it to me.","value":"due_diligence_refused"}],"prefills":[],"required":true,"required_validator":"expatreturn_us.filing_refusals.identifier_refusals","required_when":{"op":"gt","ref":"context.tax_year","value":0},"suggests_currencies":false,"unanswered_allowed":true,"validators":[]},{"binds":"child_dependent_care.care_providers[].tin","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"From their invoice or the form they filled in for you.","help_lines":[],"help_when":[[{"op":"eq","ref":"deductions_credits.child_dependent_care.care_providers.tin_kind","value":"ein"},"Type their employer number as two digits then seven, from the form they gave you."],[{"op":"eq","ref":"deductions_credits.child_dependent_care.care_providers.tin_kind","value":"ssn"},"Type the nine digits from their own Social Security card, which they will have written on the form they gave you."]],"id":"deductions_credits.child_dependent_care.care_providers.tin","identifier_kind_ref":"deductions_credits.child_dependent_care.care_providers.tin_kind","includes_united_states":false,"kind":"ssn","label":"What is your care provider's number?","label_when":[],"options":[],"placeholder":"00-0000041","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"nine_digit_tin_or_ein":{"message":"Check the number and type its nine digits again: a Social Security number, or an employer number written as two digits, a hyphen, then seven."}},"validators":["nine_digit_tin_or_ein"],"visible_when":{"op":"in","ref":"deductions_credits.child_dependent_care.care_providers.tin_kind","values":["ssn","ein"]}},{"binds":"child_dependent_care.care_providers[].is_ineligible_relative","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The other parent means the other parent of the child you paid care for. Say yes for your own child under 19 too. Money paid to any of them does not count for the credit. Say no for a nanny, a neighbor or any other relative who is none of these.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.care_providers.is_ineligible_relative","includes_united_states":false,"kind":"yesno","label":"Is that person your spouse, the other parent, or someone you claim?","label_when":[],"off_ramp":{"body":"No credit is allowed for money paid to your spouse, the other parent of the child, someone you can claim as a dependent, or your own child under 19.","code":"care_provider_ineligible_relative","next_step":"Take them off the people you paid for care, or change your answer if it is not right.","severity":"block","title":"Money paid to this person does not count for the credit","when":{"op":"eq","ref":"deductions_credits.child_dependent_care.care_providers.is_ineligible_relative","value":true}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"deductions_credits.child_dependent_care.care_providers.is_a_business","value":false}},{"binds":"child_dependent_care.care_providers[].is_household_employee","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A nanny you employed at home counts. A daycare does not. If you say yes, we ask later whether your pay to them meets the tests for household employment taxes.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.care_providers.is_household_employee","includes_united_states":false,"kind":"yesno","label":"Did your care provider work in your own home under your direction?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"child_dependent_care.care_providers[].amount_paid","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"Add up their invoices, or your bank payments to them. Count care for the year only: school from kindergarten up, an overnight camp, summer school and tutoring do not count.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.care_providers.amount_paid","includes_united_states":false,"kind":"money","label":"How much did you actually pay them during the year?","label_when":[],"options":[],"placeholder":"1300","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]}],"off_ramp":{"body":"Form 2441 Part I holds three care providers and says to check a box and see the instructions if you have more. The IRS wants a separate statement listing any others, which we do not prepare.","code":"too_many_rows_for_the_form","next_step":"Add three here, the three you paid the most. Only the rows you add go on the form.","severity":"info","title":"The form holds three of these","when":{"op":"truthy","ref":"deductions_credits.more_care_providers_than_the_form_holds"}},"row_label":"Care provider","visible_when":{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count every daycare and every person you paid, from your own invoices. The form holds three, and the IRS wants a separate statement listing the rest, which we do not prepare.","help_lines":[],"help_when":[],"id":"deductions_credits.more_care_providers_than_the_form_holds","includes_united_states":false,"kind":"yesno","label":"Did you pay more than three care providers during the year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"},{"op":"count_gt","ref":"deductions_credits.child_dependent_care.care_providers","value":2}]}},{"add_label":"Add a person","binds":"child_dependent_care.qualifying_persons[]","help":"Add one row per person the care was for. 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For a child you do not claim, type the name you gave beside your filing status.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.qualifying_persons.first_name","includes_united_states":false,"kind":"pick_row","label":"What is the first name of the person you are adding?","label_when":[],"options":[],"picks_field":"household.dependents.first_name","picks_from":"household.dependents","placeholder":"Skylar","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"child_dependent_care.qualifying_persons[].last_name","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick them from your household list, or type the name on their Social Security card.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.qualifying_persons.last_name","includes_united_states":false,"kind":"pick_row","label":"What is the last name of the person you are adding?","label_when":[],"options":[],"picks_field":"household.dependents.last_name","picks_from":"household.dependents","placeholder":"Barker","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"child_dependent_care.qualifying_persons[].ssn","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Pick them from your household list, or type the nine digits from their card. 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Their number is then left blank on the form.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.qualifying_persons.itin_applied_for","includes_united_states":false,"kind":"yesno","label":"Is the ITIN (an IRS number for people who cannot get a Social Security number) of the person you are adding applied for with this return?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"household.spouse_applies_for_itin"},{"op":"any_row","ref":"household.dependents","rules":[{"op":"truthy","ref":"household.dependents.applies_for_itin"}]}]},{"op":"not","rules":[{"op":"answered","ref":"deductions_credits.child_dependent_care.qualifying_persons.ssn"}]},{"op":"ne","ref":"deductions_credits.child_dependent_care.qualifying_persons.died","value":true}]}},{"binds":"child_dependent_care.qualifying_persons[].spends_8_hours_a_day_in_your_home","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Care outside your home counts for a person over 12 only if they do.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.qualifying_persons.spends_8_hours_a_day_in_your_home","includes_united_states":false,"kind":"yesno","label":"Does that person regularly spend at least 8 hours a day in your home?","label_when":[],"off_ramp":{"body":"Care outside your home counts for a person over 12 who cannot look after themselves only if they regularly spend at least 8 hours a day in your home.","code":"over_12_person_not_in_home","next_step":"Check your answer if it is not right, or take them off the people you paid for.","severity":"block","title":"Care for this person has to be in your home most of the day","when":{"op":"eq","ref":"deductions_credits.child_dependent_care.qualifying_persons.spends_8_hours_a_day_in_your_home","value":false}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"deductions_credits.child_dependent_care.qualifying_persons.over_age12_and_disabled"}},{"binds":"child_dependent_care.qualifying_persons[].qualified_expenses","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"Add up the invoices that name them. Count care given and paid for this year: care from last year that you paid this year is asked about on its own. Enter 0 if you paid nothing for this person. School from kindergarten up, an overnight camp, summer school and tutoring do not count, and the same dollars cannot also be claimed as a medical expense.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.qualifying_persons.qualified_expenses","includes_united_states":false,"kind":"money","label":"How much did you pay for that person's care during the year?","label_when":[],"options":[],"placeholder":"1300","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"]},{"binds":"child_dependent_care.qualifying_persons[].identity_protection_pin","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"It arrives in an IRS letter each year. Leave it blank if they have none.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.qualifying_persons.identity_protection_pin","includes_united_states":false,"kind":"text","label":"What six-digit protection number did the IRS give the person you are adding?","label_when":[],"options":[],"placeholder":"123456","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"six_digit_pin":{"message":"Check the six digits in your IRS letter and type them again."}},"validators":["six_digit_pin"]}],"off_ramp":{"body":"Form 2441 line 2 holds three qualifying people, and the instructions say to list the three with the highest expenses. The IRS wants a separate statement listing any others, which we do not prepare.","code":"too_many_rows_for_the_form","next_step":"Add three here, the three whose care cost the most. Only the rows you add go on the form.","severity":"info","title":"The form holds three of these","when":{"op":"truthy","ref":"deductions_credits.more_people_cared_for_than_the_form_holds"}},"row_label":"Person cared for","visible_when":{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count every child and every adult the care was for, from the invoices that name them. 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Answer no if every payment this year was for this year's care.","help_lines":[],"help_when":[],"id":"deductions_credits.child_dependent_care.prior_year_care_paid_this_year","includes_united_states":false,"kind":"yesno","label":"Did you pay this year for care given last year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"},{"op":"not","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"eq","ref":"deductions_credits.child_dependent_care.mfs_meets_unmarried_exception","value":false}]}]}]}},{"binds":"child_dependent_care.prior_year_credit_on_most_costs","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your last Form 2441 shows it. Say yes if line 6 equals the limit for one person, or for two or more people, less any care benefits from an employer. Say yes too if line 6 is the same as line 4 or line 5 (the earned income lines). Either way, last year's care adds nothing this year.","help_lines":["Say no, or choose Not sure, and we work it out from a few figures on last year's return."],"help_when":[],"id":"deductions_credits.child_dependent_care.prior_year_credit_on_most_costs","includes_united_states":false,"kind":"yesno","label":"Was your care credit last year figured on the most care costs allowed?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"},{"op":"truthy","ref":"deductions_credits.child_dependent_care.prior_year_care_paid_this_year"}]}},{"add_label":"Add a payment","binds":"child_dependent_care.prior_year_care_payments[]","help":"Add one row for each person cared for and each provider you paid. 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If it will not fit, put the rest on the second line."}},"validators":["street_address","city_name"]},{"binds":"child_dependent_care.prior_year_care_payments[].provider_tin","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Their Social Security number or employer number, from their invoice or the form they filled in for you. 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A letter with an accent cannot be filed, so write Koln rather than Köln.","message_too_long":"Write the town or city in 22 characters or fewer, which is all the IRS form has room for."},"street_address":{"message":"Use only letters, numbers, hyphens, slashes and spaces here: the IRS does not accept periods or commas in an address, so write St instead of St. and leave out the comma before an apartment number.","message_too_long":"Write the address line in 35 characters or fewer. If it will not fit, put the rest on the second line."}},"validators":["street_address","city_name"]},{"binds":"education_credits.students[].institutions[].ein","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Printed on the statement they sent you. The credit for the first four years cannot be claimed without it.","help_lines":[],"help_when":[],"id":"deductions_credits.education_credits.students.institutions.ein","includes_united_states":false,"kind":"text","label":"What is your college's nine-digit number?","label_when":[],"options":[],"placeholder":"00-0000050","prefills":[],"required":false,"required_validator":"expatreturn_us.filing_refusals.identifier_refusals","required_when":{"op":"eq","ref":"deductions_credits.education_credits.students.credit","value":"aotc"},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"ein":{"message":"Check the college's number on the statement and type it as two digits, a hyphen, then seven."}},"validators":["ein"]},{"binds":"education_credits.students[].institutions[].received_1098t_current_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"It is the form the college sends each January showing what you paid.","help_lines":[],"help_when":[],"id":"deductions_credits.education_credits.students.institutions.received_1098t_current_year","includes_united_states":false,"kind":"yesno","label":"Did your student receive a Form 1098-T from that college for this year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"education_credits.students[].institutions[].received_1098t_prior_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 7 of the Form 1098-T. The college checks it when the amount it reported covered a term starting early in this year. The college can confirm it.","help_lines":[],"help_when":[],"id":"deductions_credits.education_credits.students.institutions.received_1098t_prior_year","includes_united_states":false,"kind":"yesno","label":"Did that college send your student last year's Form 1098-T with box 7 checked?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"education_credits.students[].institutions[].participates_us_aid_program","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Ask the college, or search the federal school code list. A college that does not take part supports no credit. Choose Not sure if you cannot tell: the return cannot be filed from here until you answer.","help_lines":[],"help_when":[],"id":"deductions_credits.education_credits.students.institutions.participates_us_aid_program","includes_united_states":false,"kind":"yesno","label":"Does your college take part in a United States federal student aid program?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[]},{"binds":"education_credits.students[].institutions[].form_1098t_exception","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Both education credits need the form unless one of these is true. The college can tell you which applies.","help_lines":[],"help_when":[],"id":"deductions_credits.education_credits.students.institutions.form_1098t_exception","includes_united_states":false,"kind":"choice","label":"Why did your student get no Form 1098-T from that college?","label_when":[],"off_ramp":{"body":"Unless the college was not required to send one, or you asked for one after January 31, neither education credit can be claimed for this student.","code":"form_1098t_not_received","next_step":"Ask the college for the form, then come back and update your answers.","severity":"block","title":"Both credits need a Form 1098-T","when":{"op":"eq","ref":"deductions_credits.education_credits.students.institutions.form_1098t_exception","value":"neither"}},"options":[{"help":"For example the student was a nonresident alien, the costs were all paid by scholarships or under a formal billing arrangement, or the courses carried no academic credit.","label":"The college did not have to send one.","value":"not_required_to_furnish"},{"label":"The college should have sent one, and I asked for it after January 31.","value":"requested_after_january_31"},{"label":"Neither of these.","value":"neither"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"deductions_credits.education_credits.students.institutions.received_1098t_current_year","value":false}}],"off_ramp":{"body":"Form 8863 line 22 holds two colleges for each student. The IRS wants a separate statement listing any others, which we do not prepare.","code":"too_many_rows_for_the_form","next_step":"Add two here, the two that sent the largest statements. Only the rows you add go on the form.","severity":"info","title":"The form holds two of these","when":{"op":"truthy","ref":"deductions_credits.more_colleges_than_the_form_holds"}},"row_label":"College"},{"binds":"education_credits.students[].ineligible_school_costs","clears":[],"currency_pickable":true,"derived_from_presence":[],"help":"That is the college you said takes part in no United States federal student aid program. Only costs paid to a college that takes part in one can earn an education credit, so we take this part off.","help_lines":["Count what was paid to that college for these costs, less any grant, scholarship or other tax-free help that paid them."],"help_when":[],"id":"deductions_credits.education_credits.students.ineligible_school_costs","includes_united_states":false,"kind":"money","label":"How much of your student's costs went to the college outside the aid program?","label_when":[],"options":[],"placeholder":"1200","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"any_row","ref":"deductions_credits.education_credits.students.institutions","rules":[{"op":"eq","ref":"deductions_credits.education_credits.students.institutions.participates_us_aid_program","value":false}]},{"op":"any_row","ref":"deductions_credits.education_credits.students.institutions","rules":[{"op":"ne","ref":"deductions_credits.education_credits.students.institutions.participates_us_aid_program","value":false}]}]}}],"row_label":"Student","visible_when":{"op":"truthy","ref":"deductions_credits.has_education_credits"}},{"clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count every college that sent a statement for them. The form holds two for each student, and the IRS wants a separate statement listing the rest, which we do not prepare.","help_lines":[],"help_when":[],"id":"deductions_credits.more_colleges_than_the_form_holds","includes_united_states":false,"kind":"yesno","label":"Did any of your students attend more than two colleges during the year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.has_education_credits"},{"op":"any_row","ref":"deductions_credits.education_credits.students","rules":[{"op":"count_gt","ref":"deductions_credits.education_credits.students.institutions","value":1}]}]}},{"binds":"prior_aotc_disallowed","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A letter from the IRS would have told you. 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Choose the first answer that fits.","help_lines":["A bar for 2 or 10 years comes only from a final IRS decision about an earlier claim, and the letter says so.","Choose Not sure if you cannot check. This return cannot be filed from here until it is answered."],"help_when":[],"id":"deductions_credits.prior_aotc_history.since","includes_united_states":false,"kind":"choice","label":"What has the IRS decided about your credit since it was denied?","label_when":[],"off_ramp":{"body":"A 2-year bar covers the two tax years after the year of the return the decision was about, and a 10-year bar the ten years after it. For example, a 2024 return found reckless bars 2025 and 2026. In those years the credit is left off your return, and we say so on your results.","code":"credit_barred_after_finding","next_step":"Check which year's return the decision was about. To contest the decision, the IRS instructions say to claim the credit anyway with Form 8862 on a return sent by mail. 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Give the latest one if there was more than one.","help_lines":[],"help_when":[],"id":"deductions_credits.prior_aotc_history.fraud_year","includes_united_states":false,"kind":"integer","label":"For which year's return did the IRS decide your 10-year bar?","label_when":[],"options":[],"placeholder":"2020","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"tax_year_range":{"message_bounds":"Enter the four-digit tax year named in the IRS letter, for example 2023."}},"validators":["tax_year_range"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.has_education_credits"},{"op":"and","rules":[{"op":"and","rules":[{"op":"any_row","ref":"deductions_credits.education_credits.students","rules":[{"op":"ne","ref":"deductions_credits.education_credits.students.credit","value":"llc"}]},{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.prior_aotc_disallowed"},{"op":"any_row","ref":"deductions_credits.education_credits.students","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.education_credits.students.prior_credit_disallowed"},{"op":"ne","ref":"deductions_credits.education_credits.students.credit","value":"llc"}]}]}]}]},{"op":"in","ref":"deductions_credits.prior_aotc_history.since","values":["ban_ten_years","both_bans"]}]}]}},{"binds":"extended_military_duty_abroad","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Duty ordered for more than 90 days, or for no set time, counts. For the earned income credit, a home while on that duty counts as a home in the United States. Answer no if neither of you served.","help_lines":[],"help_when":[],"id":"deductions_credits.extended_military_duty_abroad","includes_united_states":false,"kind":"yesno","label":"Were you or your spouse on extended military duty outside the United States?","label_when":[],"off_ramp":{"body":"It makes your home count as a home in the United States. We do not work that credit out, so if your income is low enough, this return cannot be filed from here.","code":"eic_military_duty","next_step":"Choose not to claim the credit if we cannot file it, or use another preparer. Your answers stay saved.","severity":"review","title":"Duty like that can bring the earned income credit","when":{"op":"truthy","ref":"deductions_credits.extended_military_duty_abroad"}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"count_gt","ref":"where_you_lived.residency.stints","value":0},{"op":"and","rules":[{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"where_you_lived.uses_bona_fide_residence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_physical_presence"}]},{"op":"not","rules":[{"op":"truthy","ref":"spouse_abroad.uses_bona_fide_residence"}]}]}]}},{"binds":"screened_inputs.traditional_ira_contribution","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your IRA provider's Form 5498 or your own statements show it. Include only what stayed in a traditional IRA: a contribution you moved into a Roth IRA by the due date counts as paid into the Roth IRA. Include a Roth IRA contribution for this year that you moved into a traditional IRA by the due date. We ask how much next.","help_lines":["Pay you leave out with the foreign earned income exclusion or the foreign housing exclusion does not count as pay for the IRA limits."],"help_when":[],"id":"deductions_credits.screened_inputs.traditional_ira_contribution","includes_united_states":false,"kind":"yesno","label":"Did you put money into a traditional IRA for the year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"screened_inputs.roth_conversion","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your IRA provider's statements and Form 1099-R show a conversion. A rollover from an employer plan straight into a Roth IRA does not count here: it shows on the plan's Form 1099-R. We ask how much next and work out the taxed part on Form 8606.","help_lines":["Enter the Form 1099-R for the conversion with your other retirement payments, with its IRA box checked."],"help_when":[],"id":"deductions_credits.screened_inputs.roth_conversion","includes_united_states":false,"kind":"yesno","label":"Did you convert a traditional, SEP or SIMPLE IRA to a Roth IRA?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"screened_inputs.traditional_ira_basis","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Look at every one of these IRAs you own, not only the one that paid you. Line 14 of your last Form 8606 shows money you did not deduct. If you are not sure whether you filed that form, check your past returns and your IRA statements before you answer. We ask the amount next and work out the untaxed part on Form 8606.","help_lines":[],"help_when":[],"id":"deductions_credits.screened_inputs.traditional_ira_basis","includes_united_states":false,"kind":"yesno","label":"Does any traditional, SEP or SIMPLE IRA you own hold money you never deducted?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.ira_sep_simple"},{"op":"not","rules":[{"op":"or","rules":[{"op":"in","ref":"income_sources.retirement_distributions.distribution_code","values":["G","H","Q","R"]},{"op":"in","ref":"income_sources.retirement_distributions.distribution_code_2","values":["G","H","Q","R"]}]}]}]}]}},{"binds":"screened_inputs.health_savings_account","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count money your employer paid in for you. Your account's yearly statements show it, and code W in box 12 of a Form W-2 is your employer's share. Say yes too if money above the limit from last year carried into this year.","help_lines":[],"help_when":[],"id":"deductions_credits.screened_inputs.health_savings_account","includes_united_states":false,"kind":"yesno","label":"Did money go into or come out of a health savings account for you?","label_when":[],"off_ramp":{"body":"For this year, money paid into or taken out of one needs Form 8889, which we do not prepare.","code":"health_savings_account","next_step":"Use another preparer for a return like this, for example a tax professional. 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We ask about the plan next.","help_lines":[],"help_when":[],"id":"deductions_credits.screened_inputs.self_employed_retirement_plan","includes_united_states":false,"kind":"yesno","label":"Did you pay into a retirement plan for yourself as a self-employed person?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"income_sources.has_self_employment"}},{"binds":"screened_inputs.excess_contribution_or_missed_distribution","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your plan or account provider tells you about either one.","help_lines":["Overfunding means paying in more than the yearly limit to a health, Archer medical or Coverdell education savings account or an ABLE account.","An IRA does not count here: IRAs have boxes of their own.","A required withdrawal is the minimum you must take out each year from a traditional, SEP or SIMPLE IRA or from an employer plan. The first one is due by April 1 of the year after you turn 73. A Roth IRA of your own has none."],"help_when":[],"id":"deductions_credits.screened_inputs.excess_contribution_or_missed_distribution","includes_united_states":false,"kind":"yesno","label":"Did you overfund a tax-favored account, or miss a required withdrawal?","label_when":[],"off_ramp":{"body":"The extra tax on money paid in above the limit, or on a withdrawal that was not taken, is worked out on parts of Form 5329 we do not prepare.","code":"excess_contribution_or_missed_distribution","next_step":"Use another preparer for a return like this, for example a tax professional. 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statement.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_traditional_ira_recharacterized_paid_in_on","includes_united_states":false,"kind":"date","label":"When did your spouse first pay that contribution into the Roth IRA?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_contribution","value":0}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_recharacterized_in","value":0}]}},{"binds":"spouse_traditional_ira_recharacterized_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date of the transfer between the two IRAs on their provider's statement.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_traditional_ira_recharacterized_on","includes_united_states":false,"kind":"date","label":"When was your spouse's contribution moved into the traditional IRA?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_contribution","value":0}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_recharacterized_in","value":0}]}},{"binds":"spouse_traditional_ira_recharacterized_transferred","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Their provider's statement shows the total it moved from the Roth IRA for this contribution: the contribution plus what it earned, or less what it lost.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_traditional_ira_recharacterized_transferred","includes_united_states":false,"kind":"money","label":"How much moved over for your spouse in all, with any gain or loss?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_contribution","value":0}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_recharacterized_in","value":0}]}},{"binds":"traditional_ira_returned","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Enter 0 if none came back. Enter the contribution taken back, not what it earned or lost; we ask what was paid out next. Your provider's statement shows it. Money taken back with what it earned by the due date of this return, including an extension, counts as never paid in.","help_lines":[],"help_when":[],"id":"deductions_credits.traditional_ira_returned","includes_united_states":false,"kind":"money","label":"How much of your traditional IRA contribution came back by the due date?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"gt","ref":"deductions_credits.traditional_ira_contribution","value":0}]}},{"binds":"spouse_traditional_ira_returned","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Enter 0 if none came back. Enter the contribution taken back, not what it earned or lost. Their provider's statement shows it.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_traditional_ira_returned","includes_united_states":false,"kind":"money","label":"How much of your spouse's traditional IRA contribution came back by the due date?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_contribution","value":0}]}},{"binds":"traditional_ira_returned_paid_out","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1 of the provider's Form 1099-R for it, or the provider's statement, shows the total paid out. The part above the contribution is taxed as income; a loss is not.","help_lines":["If it came back in the same year, do not also enter the provider's Form 1099-R for it. We report it here."],"help_when":[],"id":"deductions_credits.traditional_ira_returned_paid_out","includes_united_states":false,"kind":"money","label":"What did your provider pay out for it, with any gain or loss?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"gt","ref":"deductions_credits.traditional_ira_contribution","value":0}]},{"op":"gt","ref":"deductions_credits.traditional_ira_returned","value":0}]}},{"binds":"traditional_ira_returned_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date on your provider's statement. Earnings taken out before you were 59 and a half are reported as an early payment, with no extra tax.","help_lines":[],"help_when":[],"id":"deductions_credits.traditional_ira_returned_on","includes_united_states":false,"kind":"date","label":"When did that traditional IRA money come back out to you?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"gt","ref":"deductions_credits.traditional_ira_contribution","value":0}]},{"op":"gt","ref":"deductions_credits.traditional_ira_returned","value":0}]}},{"binds":"spouse_traditional_ira_returned_paid_out","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1 of the provider's Form 1099-R for it, or the provider's statement, shows the total paid out. The part above the contribution is taxed as income; a loss is not.","help_lines":["If it came back in the same year, do not also enter the provider's Form 1099-R for it. We report it here."],"help_when":[],"id":"deductions_credits.spouse_traditional_ira_returned_paid_out","includes_united_states":false,"kind":"money","label":"What did your spouse's provider pay out for it, with any gain or loss?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_contribution","value":0}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_returned","value":0}]}},{"binds":"spouse_traditional_ira_returned_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date on their provider's statement. Earnings taken out before your spouse was 59 and a half are reported as an early payment, with no extra tax.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_traditional_ira_returned_on","includes_united_states":false,"kind":"date","label":"When did your spouse's traditional IRA money come back out?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_contribution","value":0}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_returned","value":0}]}},{"binds":"traditional_ira_paid_after_year_end","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count what you paid in for this tax year from January 1 up to its April due date. Your IRA provider's statements show the date of each payment. Enter 0 if you paid it all in during the year.","help_lines":[],"help_when":[],"id":"deductions_credits.traditional_ira_paid_after_year_end","includes_united_states":false,"kind":"money","label":"How much of your traditional IRA payment did you make after the year ended?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"gt","ref":"deductions_credits.traditional_ira_contribution","value":0}]}},{"binds":"spouse_traditional_ira_paid_after_year_end","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Count what your spouse paid in for this tax year from January 1 up to its April due date. Their IRA provider's statements show the date of each payment. Enter 0 if they paid it all in during the year.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_traditional_ira_paid_after_year_end","includes_united_states":false,"kind":"money","label":"How much of your spouse's traditional IRA payment was made after the year ended?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_contribution","value":0}]}},{"binds":"traditional_ira_nondeductible_paid_in_year_first","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"If only part of the contribution can be deducted, the Form 8606 instructions allow a choice of which payments count first as the part not deducted: those during the year, or those after the year ended. Money not deducted that was paid in during the year counts toward the untaxed share of this year's IRA payments and conversions. Money paid in after the year ended counts only from next year.","help_lines":["Yes: the payments during the year count first as the part not deducted.","No: the payments after the year ended count first as the part not deducted.","The deduction is the same either way. The answer changes how much of this year's IRA payments and conversions is taxed now, and how much untaxed money is carried to later years."],"help_when":[],"id":"deductions_credits.traditional_ira_nondeductible_paid_in_year_first","includes_united_states":false,"kind":"yesno","label":"Do you treat your payments during the year as the undeducted part first?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"gt","ref":"deductions_credits.traditional_ira_contribution","value":0}]},{"op":"and","rules":[{"op":"gt","ref":"deductions_credits.traditional_ira_paid_after_year_end","value":0},{"op":"gt","ref":"deductions_credits.traditional_ira_contribution","value_ref":"deductions_credits.traditional_ira_paid_after_year_end"},{"op":"or","rules":[{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.ira_sep_simple"},{"op":"not","rules":[{"op":"or","rules":[{"op":"in","ref":"income_sources.retirement_distributions.distribution_code","values":["G","H","Q","R"]},{"op":"in","ref":"income_sources.retirement_distributions.distribution_code_2","values":["G","H","Q","R"]}]}]}]}]},{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_conversion"},{"op":"gt","ref":"deductions_credits.roth_conversion_amount","value":0}]}]}]}]}},{"binds":"spouse_traditional_ira_nondeductible_paid_in_year_first","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"If only part of the contribution can be deducted, the Form 8606 instructions allow a choice of which payments count first as the part not deducted: those during the year, or those after the year ended. Money not deducted that was paid in during the year counts toward the untaxed share of this year's IRA payments and conversions. Money paid in after the year ended counts only from next year.","help_lines":["Yes: the payments during the year count first as the part not deducted.","No: the payments after the year ended count first as the part not deducted.","The deduction is the same either way. The answer changes how much of this year's IRA payments and conversions is taxed now, and how much untaxed money is carried to later years."],"help_when":[],"id":"deductions_credits.spouse_traditional_ira_nondeductible_paid_in_year_first","includes_united_states":false,"kind":"yesno","label":"Does your spouse treat their payments during the year as the undeducted part first?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_contribution","value":0}]},{"op":"and","rules":[{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_paid_after_year_end","value":0},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_contribution","value_ref":"deductions_credits.spouse_traditional_ira_paid_after_year_end"},{"op":"or","rules":[{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.ira_sep_simple"},{"op":"not","rules":[{"op":"or","rules":[{"op":"in","ref":"income_sources.retirement_distributions.distribution_code","values":["G","H","Q","R"]},{"op":"in","ref":"income_sources.retirement_distributions.distribution_code_2","values":["G","H","Q","R"]}]}]}]}]},{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_conversion"},{"op":"gt","ref":"deductions_credits.spouse_roth_conversion_amount","value":0}]}]}]}]}},{"binds":"traditional_ira_basis_before_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 14 of your last Form 8606 shows it. Count every traditional, SEP and SIMPLE IRA you own, for earlier years only. Enter 0 if you never paid in without a deduction.","help_lines":[],"help_when":[],"id":"deductions_credits.traditional_ira_basis_before_year","includes_united_states":false,"kind":"money","label":"How much of your earlier traditional IRA money was never deducted?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"gt","ref":"deductions_credits.traditional_ira_contribution","value":0}]},{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_basis"},{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_conversion"}]}},{"binds":"spouse_traditional_ira_basis_before_year","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Line 14 of your spouse's last Form 8606 shows it. Count every traditional, SEP and SIMPLE IRA they own, for earlier years only. Enter 0 if your spouse never paid in without a deduction.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_traditional_ira_basis_before_year","includes_united_states":false,"kind":"money","label":"How much of your spouse's earlier traditional IRA money was never deducted?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_contribution","value":0}]},{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_basis"},{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_conversion"}]}]}},{"binds":"traditional_ira_year_end_value","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your providers' year-end statements show each one's value; add them up. Add any money taken out late in the year that you rolled into an IRA after December 31, within 60 days. Enter 0 if they were empty.","help_lines":["Give the values your statements show: we adjust for a contribution moved between IRAs after December 31 that you told us about."],"help_when":[[{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.gave_to_charity"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"income_sources.retirement_distributions.gave_to_charity"}]},{"op":"or","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.distribution_code","value":"Y"},{"op":"eq","ref":"income_sources.retirement_distributions.distribution_code_2","value":"Y"}]}]}]},{"op":"or","rules":[{"op":"in","ref":"income_sources.retirement_distributions.distribution_code","values":["J","T"]},{"op":"in","ref":"income_sources.retirement_distributions.distribution_code_2","values":["J","T"]}]}]},{"op":"ne","ref":"income_sources.retirement_distributions.owner","value":"spouse"}]}]},"We also need it because a payment from your Roth IRA went to a charity."]],"id":"deductions_credits.traditional_ira_year_end_value","includes_united_states":false,"kind":"money","label":"What were all your traditional, SEP and SIMPLE IRAs worth on December 31?","label_when":[],"options":[],"placeholder":"25000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"gt","ref":"deductions_credits.traditional_ira_contribution","value":0}]},{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_basis"},{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_conversion"},{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.ira_excess_from_earlier_year"},{"op":"gt","ref":"deductions_credits.traditional_ira_prior_excess","value":0}]},{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.gave_to_charity"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"income_sources.retirement_distributions.gave_to_charity"}]},{"op":"or","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.distribution_code","value":"Y"},{"op":"eq","ref":"income_sources.retirement_distributions.distribution_code_2","value":"Y"}]}]}]},{"op":"or","rules":[{"op":"in","ref":"income_sources.retirement_distributions.distribution_code","values":["J","T"]},{"op":"in","ref":"income_sources.retirement_distributions.distribution_code_2","values":["J","T"]}]}]},{"op":"ne","ref":"income_sources.retirement_distributions.owner","value":"spouse"}]}]}]}},{"binds":"spouse_traditional_ira_year_end_value","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Their providers' year-end statements show each one's value; add them up. Add any money taken out late in the year that your spouse rolled into an IRA after December 31, within 60 days. Enter 0 if they were empty.","help_lines":["Give the values your statements show: we adjust for a contribution moved between IRAs after December 31 that you told us about."],"help_when":[[{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.gave_to_charity"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"income_sources.retirement_distributions.gave_to_charity"}]},{"op":"or","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.distribution_code","value":"Y"},{"op":"eq","ref":"income_sources.retirement_distributions.distribution_code_2","value":"Y"}]}]}]},{"op":"or","rules":[{"op":"in","ref":"income_sources.retirement_distributions.distribution_code","values":["J","T"]},{"op":"in","ref":"income_sources.retirement_distributions.distribution_code_2","values":["J","T"]}]}]},{"op":"eq","ref":"income_sources.retirement_distributions.owner","value":"spouse"}]}]},"We also need it because a payment from your spouse's Roth IRA went to a charity."]],"id":"deductions_credits.spouse_traditional_ira_year_end_value","includes_united_states":false,"kind":"money","label":"What were all your spouse's traditional, SEP and SIMPLE IRAs worth on December 31?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_contribution","value":0}]},{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_basis"},{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_conversion"},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.ira_excess_from_earlier_year"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_prior_excess","value":0}]},{"op":"any_row","ref":"income_sources.retirement_distributions","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"income_sources.retirement_distributions.gave_to_charity"},{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"income_sources.retirement_distributions.gave_to_charity"}]},{"op":"or","rules":[{"op":"eq","ref":"income_sources.retirement_distributions.distribution_code","value":"Y"},{"op":"eq","ref":"income_sources.retirement_distributions.distribution_code_2","value":"Y"}]}]}]},{"op":"or","rules":[{"op":"in","ref":"income_sources.retirement_distributions.distribution_code","values":["J","T"]},{"op":"in","ref":"income_sources.retirement_distributions.distribution_code_2","values":["J","T"]}]}]},{"op":"eq","ref":"income_sources.retirement_distributions.owner","value":"spouse"}]}]}]}]}},{"binds":"covered_by_plan_without_w2","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your plan's yearly statement or your employer's pay office can tell you. Say yes if you were an active member of one of these at any time during the year. Choose Not sure if you cannot tell: where a deduction or credit on your return needs the answer, the return cannot be filed from here until you answer yes or no.","help_lines":["A 401(k) or other plan that qualifies under US rules, or a 403(b) plan.","A plan of the US federal government, a state or a local government.","A SEP or a SIMPLE IRA plan.","A pension plan run under another country's rules does not count, unless a tax treaty treats it as one of these. For example, a Canadian plan whose contributions you leave out of US income under the Canada treaty counts.","Social security, of the United States or another country, does not count."],"help_when":[],"id":"deductions_credits.covered_by_plan_without_w2","includes_united_states":false,"kind":"yesno","label":"Through an employer abroad, were you in a US-type retirement plan?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.ira_excess_from_earlier_year"},{"op":"gt","ref":"deductions_credits.traditional_ira_prior_excess","value":0}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.ira_excess_from_earlier_year"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_prior_excess","value":0}]}]},{"op":"truthy","ref":"income_sources.has_wages"},{"op":"or","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"any_row","ref":"income_sources.wages","rules":[{"op":"truthy","ref":"income_sources.wages.is_foreign_employer"}]}]},{"op":"any_row","ref":"income_sources.wages","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.wages.is_foreign_employer"},{"op":"ne","ref":"income_sources.wages.owner","value":"spouse"}]}]}]},{"op":"not","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"any_row","ref":"income_sources.wages","rules":[{"op":"truthy","ref":"income_sources.wages.retirement_plan"}]}]},{"op":"any_row","ref":"income_sources.wages","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.wages.retirement_plan"},{"op":"ne","ref":"income_sources.wages.owner","value":"spouse"}]}]}]}]}]}},{"binds":"spouse_covered_by_plan_without_w2","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Their plan's yearly statement or their employer's pay office can tell you. Say yes if your spouse was an active member of one of these at any time during the year. On a joint return their plan changes your deduction too. Choose Not sure if you cannot tell: where a deduction or credit on your return needs the answer, the return cannot be filed from here until you answer yes or no.","help_lines":["A 401(k) or other plan that qualifies under US rules, or a 403(b) plan.","A plan of the US federal government, a state or a local government.","A SEP or a SIMPLE IRA plan.","A pension plan run under another country's rules does not count, unless a tax treaty treats it as one of these. For example, a Canadian plan whose contributions your spouse leaves out of US income under the Canada treaty counts.","Social security, of the United States or another country, does not count."],"help_when":[],"id":"deductions_credits.spouse_covered_by_plan_without_w2","includes_united_states":false,"kind":"yesno","label":"Through an employer abroad, was your spouse in a US-type retirement plan?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"and","rules":[{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.ira_excess_from_earlier_year"},{"op":"gt","ref":"deductions_credits.traditional_ira_prior_excess","value":0}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.ira_excess_from_earlier_year"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_prior_excess","value":0}]}]},{"op":"truthy","ref":"income_sources.has_wages"},{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"any_row","ref":"income_sources.wages","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.wages.is_foreign_employer"},{"op":"eq","ref":"income_sources.wages.owner","value":"spouse"}]}]}]},{"op":"not","rules":[{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"any_row","ref":"income_sources.wages","rules":[{"op":"and","rules":[{"op":"truthy","ref":"income_sources.wages.retirement_plan"},{"op":"eq","ref":"income_sources.wages.owner","value":"spouse"}]}]}]}]}]}]}},{"binds":"mfs_spouse_covered_by_retirement_plan","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 13 of their Form W-2 shows it, or their plan's yearly statement. On a separate return you count as covered when your spouse was, unless you lived apart all year, so the answer changes your deduction. Choose Not sure if you cannot tell: where a deduction or credit on your return needs the answer, the return cannot be filed from here until you answer yes or no.","help_lines":["A 401(k) or other plan that qualifies under US rules, or a 403(b) plan.","A plan of the US federal government, a state or a local government.","A SEP or a SIMPLE IRA plan.","A pension plan run under another country's rules does not count, unless a tax treaty treats it as one of these. For example, a Canadian plan whose contributions your spouse leaves out of US income under the Canada treaty counts.","Social security, of the United States or another country, does not count."],"help_when":[],"id":"deductions_credits.mfs_spouse_covered_by_retirement_plan","includes_united_states":false,"kind":"yesno","label":"Was your spouse in a retirement plan at work during the year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"about_you.filing_status","value":"mfs"},{"op":"or","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.traditional_ira_contribution"},{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.ira_excess_from_earlier_year"},{"op":"gt","ref":"deductions_credits.traditional_ira_prior_excess","value":0}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.ira_excess_from_earlier_year"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_traditional_ira_prior_excess","value":0}]}]},{"op":"not","rules":[{"op":"truthy","ref":"household.lived_apart_from_spouse_entire_year"}]}]}},{"binds":"roth_ira_contribution","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your Roth IRA provider's Form 5498 or your own statements show it. Count money paid in for this tax year by its April due date, even if you took some back out. Include only what you paid straight into the Roth IRA: leave out a Roth IRA contribution you later moved to a traditional IRA, and money moved in from another IRA or a plan. We ask next about a traditional IRA contribution moved over.","help_lines":[],"help_when":[[{"op":"gt","ref":"context.roth_ira_limit","value":0},"Your limit is the smaller of {context.roth_ira_limit} and your pay for work for the year, or the pay of you both on a joint return if yours is less. Pensions, investment income and pay you leave out as earned abroad do not count."],[{"op":"and","rules":[{"op":"gt","ref":"context.roth_income_limit_joint","value":0},{"op":"gt","ref":"context.roth_income_limit_others","value":0},{"op":"gt","ref":"context.return_year","value":0}]},"The limit is lower, or nothing, once your income for the Roth IRA test passes a set amount. That amount is {context.roth_income_limit_joint} on a joint return or as a qualifying surviving spouse. It is {context.roth_income_limit_others} if you file single, as head of household, or separately and did not live with your spouse at any time in {context.return_year}. It is $0 if you file separately and lived with your spouse at any time in {context.return_year}."],[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},"Enter 0 if only your spouse paid in."]],"id":"deductions_credits.roth_ira_contribution","includes_united_states":false,"kind":"money","label":"How much did you pay into a Roth IRA for this year?","label_when":[],"options":[],"placeholder":"6500","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"}},{"binds":"spouse_roth_ira_contribution","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Their Roth IRA provider's Form 5498 or their own statements show it. Count money paid in for this tax year by its April due date, even if they took some back out. Enter 0 if your spouse paid nothing in. Include only what your spouse paid straight into the Roth IRA: leave out a Roth IRA contribution they later moved to a traditional IRA, and money moved in from another IRA or a plan. We ask next about a traditional IRA contribution moved over.","help_lines":[],"help_when":[[{"op":"gt","ref":"context.roth_ira_limit","value":0},"Your spouse's limit is the smaller of {context.roth_ira_limit} and their pay for work for the year, or the pay of you both if theirs is less. Pensions, investment income and pay left out as earned abroad do not count."],[{"op":"and","rules":[{"op":"gt","ref":"context.roth_income_limit_joint","value":0},{"op":"gt","ref":"context.roth_income_limit_others","value":0},{"op":"gt","ref":"context.return_year","value":0}]},"The limit is lower, or nothing, once your income for the Roth IRA test passes a set amount. That amount is {context.roth_income_limit_joint} on a joint return or as a qualifying surviving spouse. It is {context.roth_income_limit_others} if you file single, as head of household, or separately and did not live with your spouse at any time in {context.return_year}. It is $0 if you file separately and lived with your spouse at any time in {context.return_year}."]],"id":"deductions_credits.spouse_roth_ira_contribution","includes_united_states":false,"kind":"money","label":"How much did your spouse pay into a Roth IRA for this year?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]}},{"binds":"roth_ira_recharacterized_in","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Enter 0 if none was moved. Moving a contribution from one kind of IRA to the other by the due date is called recharacterizing it, and your provider's statement shows it. It then counts as paid into the Roth IRA from the start. Enter the contribution moved, not what it earned.","help_lines":[],"help_when":[],"id":"deductions_credits.roth_ira_recharacterized_in","includes_united_states":false,"kind":"money","label":"How much of your traditional IRA contribution did you move into a Roth IRA?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"}},{"binds":"spouse_roth_ira_recharacterized_in","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Their provider's statement shows it. Enter 0 if none was moved. Enter the contribution for this year that was moved, not what it earned.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_roth_ira_recharacterized_in","includes_united_states":false,"kind":"money","label":"How much of your spouse's traditional IRA contribution moved into a Roth IRA?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]}},{"binds":"roth_ira_recharacterized_paid_in_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date on your provider's statement. We put it in the statement your return needs.","help_lines":[],"help_when":[],"id":"deductions_credits.roth_ira_recharacterized_paid_in_on","includes_united_states":false,"kind":"date","label":"When did you first pay it into the traditional IRA?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"gt","ref":"deductions_credits.roth_ira_recharacterized_in","value":0}]}},{"binds":"roth_ira_recharacterized_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date of the transfer on your provider's statement.","help_lines":[],"help_when":[],"id":"deductions_credits.roth_ira_recharacterized_on","includes_united_states":false,"kind":"date","label":"When did you move it into the Roth IRA?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"gt","ref":"deductions_credits.roth_ira_recharacterized_in","value":0}]}},{"binds":"roth_ira_recharacterized_transferred","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your provider's statement shows it. Include what it earned, or take off what it lost.","help_lines":[],"help_when":[],"id":"deductions_credits.roth_ira_recharacterized_transferred","includes_united_states":false,"kind":"money","label":"How much did your provider move in all for that contribution?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"gt","ref":"deductions_credits.roth_ira_recharacterized_in","value":0}]}},{"binds":"spouse_roth_ira_recharacterized_paid_in_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date on their provider's statement.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_roth_ira_recharacterized_paid_in_on","includes_united_states":false,"kind":"date","label":"When was your spouse's contribution first paid into the traditional IRA?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_roth_ira_recharacterized_in","value":0}]}},{"binds":"spouse_roth_ira_recharacterized_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date of the transfer on their provider's statement.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_roth_ira_recharacterized_on","includes_united_states":false,"kind":"date","label":"When was your spouse's contribution moved into the Roth IRA?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_roth_ira_recharacterized_in","value":0}]}},{"binds":"spouse_roth_ira_recharacterized_transferred","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Their provider's statement shows it. Include what it earned, or take off what it lost.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_roth_ira_recharacterized_transferred","includes_united_states":false,"kind":"money","label":"How much did your spouse's provider move in all for that contribution?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"gt","ref":"deductions_credits.spouse_roth_ira_recharacterized_in","value":0}]}},{"binds":"roth_ira_returned","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your provider's statement shows it. Enter 0 if none came back. Enter the contribution taken back, not what it earned or lost. We ask next what was paid out. Money taken back with what it earned by the due date of this return, including an extension, counts as never paid in.","help_lines":[],"help_when":[],"id":"deductions_credits.roth_ira_returned","includes_united_states":false,"kind":"money","label":"How much of your contribution, not its earnings, came back by the due date?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"or","rules":[{"op":"gt","ref":"deductions_credits.roth_ira_contribution","value":0},{"op":"gt","ref":"deductions_credits.roth_ira_recharacterized_in","value":0}]}]}},{"binds":"spouse_roth_ira_returned","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Their provider's statement shows it. Enter 0 if none came back. Enter the contribution taken back, not what it earned or lost.","help_lines":[],"help_when":[],"id":"deductions_credits.spouse_roth_ira_returned","includes_united_states":false,"kind":"money","label":"How much of your spouse's contribution, not earnings, came back by the due date?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},{"op":"or","rules":[{"op":"gt","ref":"deductions_credits.spouse_roth_ira_contribution","value":0},{"op":"gt","ref":"deductions_credits.spouse_roth_ira_recharacterized_in","value":0}]}]}},{"binds":"roth_ira_returned_paid_out","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1 of the provider's Form 1099-R for it, or the provider's statement, shows the total paid out. Include what it earned, or take off what it lost. The part above the contribution is taxed as income; a loss is not.","help_lines":["If it came back in the same year, do not also enter the provider's Form 1099-R for it. We report it here."],"help_when":[],"id":"deductions_credits.roth_ira_returned_paid_out","includes_united_states":false,"kind":"money","label":"How much did your provider pay out for that contribution in all?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"or","rules":[{"op":"gt","ref":"deductions_credits.roth_ira_contribution","value":0},{"op":"gt","ref":"deductions_credits.roth_ira_recharacterized_in","value":0}]}]},{"op":"gt","ref":"deductions_credits.roth_ira_returned","value":0}]}},{"binds":"roth_ira_returned_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date on your provider's statement. Earnings taken out before you were 59 and a half are reported as an early payment, with no extra tax.","help_lines":[],"help_when":[],"id":"deductions_credits.roth_ira_returned_on","includes_united_states":false,"kind":"date","label":"When did it come back out to you?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"deductions_credits.screened_inputs.roth_ira_with_excluded_pay"},{"op":"or","rules":[{"op":"gt","ref":"deductions_credits.roth_ira_contribution","value":0},{"op":"gt","ref":"deductions_credits.roth_ira_recharacterized_in","value":0}]}]},{"op":"gt","ref":"deductions_credits.roth_ira_returned","value":0}]}},{"binds":"spouse_roth_ira_returned_paid_out","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1 of the provider's Form 1099-R for it, or the provider's statement, shows the total paid out. 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share the family limit even on separate returns, so their account's statements matter here.","help_lines":[],"help_when":[],"id":"deductions_credits.hsa_spouse_has_own_account","includes_united_states":false,"kind":"yesno","label":"Does your spouse have a health savings account of their 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Reporting them is separate from paying tax on them: each report starts above a total value, and we work out from your figures which reports you have to file.","id":"foreign_accounts","nodes":[{"clears":["foreign_accounts.has_foreign_accounts","foreign_accounts.has_foreign_assets","foreign_accounts.foreign_accounts","foreign_accounts.foreign_assets"],"currency_pickable":false,"derived_from_presence":["foreign_accounts[]","foreign_assets[]","excepted_forms"],"help":"Count a bank account, a pension, shares and cryptocurrency, and count one you only sign on or closed during the year. 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They report foreign trusts, foreign companies and foreign partnerships, and Form 8938 counts how many of each you filed. List the assets they report in this section as well, because their value still counts toward the limits that decide whether Form 8938 is due. A fund set up abroad is entered on the income page, and we prepare its Form 8621 with this return.","help_lines":[],"help_when":[],"id":"foreign_accounts.filed_excepted_forms","includes_united_states":false,"kind":"yesno","label":"Did you file a form about a foreign trust, company or partnership?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"foreign_accounts.has_anything_abroad"}},{"binds":"fbar_facts.filer_over_10k","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"If your accounts outside the United States added up to more than {context.fbar_threshold} at any point in the year, you must file a report called the FBAR (foreign bank account report) with FinCEN, part of the United States Treasury.","help_lines":["Use the highest balance on each statement, add them up, and count an account you only sign on and the whole of an account you share.","Choose Not sure if you cannot add it up. 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An international bank number is fine.","help_lines":[],"help_when":[],"id":"foreign_accounts.foreign_accounts.account_number","includes_united_states":false,"kind":"text","label":"What is your account number?","label_when":[],"options":[],"placeholder":"DE89370400440532013000","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"account_identifier":{"message":"Check the account number on your statement and type it again using ordinary letters, numbers and punctuation. A letter outside the Latin alphabet cannot be filed."}},"validators":["account_identifier"]},{"binds":"foreign_accounts[].account_type","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your statement heading usually says.","help_lines":[],"help_when":[],"id":"foreign_accounts.foreign_accounts.account_type","includes_united_states":false,"kind":"choice","label":"What kind of account do you hold?","label_when":[],"options":[{"label":"A bank account.","value":"deposit_account"},{"label":"An investment account a broker or custodian holds for you.","value":"custodial_account"},{"label":"Shares or bonds you hold directly.","value":"stock_or_security"},{"label":"A share in a partnership.","value":"partnership_interest"},{"label":"A foreign pension or retirement account (not a state pension).","value":"foreign_pension"},{"label":"An insurance policy with a cash value.","value":"insurance_contract"},{"label":"Cryptocurrency or another digital asset.","value":"digital_asset"},{"label":"Something else.","value":"other"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"clears":[],"currency_pickable":false,"derived_from_presence":["foreign_accounts[].account_opened_on","foreign_accounts[].account_closed_on"],"help":"Answer no if you held it for the whole year. Your opening or closing letter has the date if you did.","help_lines":[],"help_when":[],"id":"foreign_accounts.foreign_accounts.opened_or_closed","includes_united_states":false,"kind":"yesno","label":"Did you open or close this account during the year?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"foreign_accounts[].pooled_fund","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"A fund open to the public that sets a price for its shares regularly and buys them back when you sell; your fund statement or the fund's own documents say so.","help_lines":["The FBAR, the report of foreign bank and financial accounts to FinCEN, counts shares in such a fund as an account and does not count other shares held directly.","Choose Not sure if you cannot check."],"help_when":[],"id":"foreign_accounts.foreign_accounts.pooled_fund","includes_united_states":false,"kind":"yesno","label":"Are your shares in a mutual fund or similar pooled fund?","label_when":[],"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","required_when":{"op":"eq","ref":"foreign_accounts.foreign_accounts.account_type","value":"stock_or_security"},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"eq","ref":"foreign_accounts.foreign_accounts.account_type","value":"stock_or_security"}},{"binds":"foreign_accounts[].pooled_fund_outside_us","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The fund's own papers say where it is set up. A fund based in Ireland, Luxembourg or another country, such as a UCITS fund, is set up outside the United States.","help_lines":["A fund set up outside the United States is taxed under rules of its own, worked out on Form 8621. If you answer yes, add the fund on the income page under shares in a fund set up abroad.","Choose Not sure if you cannot check."],"help_when":[],"id":"foreign_accounts.foreign_accounts.pooled_fund_outside_us","includes_united_states":false,"kind":"yesno","label":"Is your fund set up outside the United States?","label_when":[],"off_ramp":{"body":"Shares in a fund or ETF set up outside the United States are worked out on Form 8621, from the fund's own row on the income page, and no such fund is entered there yet.","code":"foreign_fund_form_8621","next_step":"Add the fund under shares in a fund set up abroad on the income page.","severity":"block","title":"Add this fund on the income page","when":{"op":"and","rules":[{"op":"truthy","ref":"foreign_accounts.foreign_accounts.pooled_fund_outside_us"},{"op":"not","rules":[{"op":"truthy","ref":"income_sources.has_pfic_holdings"}]}]}},"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.investment_rows.investment_row_refusals","required_when":{"op":"truthy","ref":"foreign_accounts.foreign_accounts.pooled_fund"},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"truthy","ref":"foreign_accounts.foreign_accounts.pooled_fund"}},{"binds":"foreign_accounts[].account_opened_on","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The date on your opening letter. 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Your statement names the institution.","help_lines":["Form 8938 leaves such an account out. 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A letter with an accent cannot be filed, so write Koln rather than Köln.","message_too_long":"Write the town or city in 22 characters or fewer, which is all the IRS form has room for."},"street_address":{"message":"Use only letters, numbers, hyphens, slashes and spaces here: the IRS does not accept periods or commas in an address, so write St instead of St. and leave out the comma before an apartment number.","message_too_long":"Write the address line in 35 characters or fewer. If it will not fit, put the rest on the second line."}},"validators":["street_address","city_name"]},{"binds":"foreign_accounts[].exchange_rate","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The United States Treasury publishes no rate for this currency. Give the published rate you used for buying dollars on the last day of the year, as units of the currency for one dollar.","help_lines":["Form 8938 shows this rate. 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We use it to work out the recovery rebate credit on line 30 of your Form 1040.","help_lines":[],"help_when":[],"id":"payments_refund.payments.economic_impact_payment_3","includes_united_states":false,"kind":"money","label":"How much was the third economic impact payment the IRS sent you for 2021?","label_when":[],"options":[],"placeholder":"0","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.recovery_rebate.compute_recovery_rebate","required_when":{"op":"eq","ref":"context.tax_year","value":2021},"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"eq","ref":"context.tax_year","value":2021}},{"binds":"payments.advance_child_tax_credit_received","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The IRS letter 6419 lists them. They were monthly payments from July to December 2021. 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Enter 0 if the IRS sent no Letter 6419 to you.","help_lines":["If you have lost the letter, ask the IRS for these figures before you answer."],"help_when":[[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},"On a joint return, give your own letter here and your spouse's next."]],"id":"payments_refund.child_tax_credit_2021.letter_6419_amount","includes_united_states":false,"kind":"money","label":"How much does box 1 of your Letter 6419 show?","label_when":[],"options":[],"placeholder":"1800","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.sch_8812_2021.compute_schedule_8812_ty2021","required_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]}},{"binds":"child_tax_credit_2021.letter_6419_children","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 2 is the number of children the IRS counted for your advance payments. Enter 0 if the IRS sent no Letter 6419 to you.","help_lines":[],"help_when":[],"id":"payments_refund.child_tax_credit_2021.letter_6419_children","includes_united_states":false,"kind":"integer","label":"How many children does box 2 of your Letter 6419 show?","label_when":[],"options":[],"placeholder":"2","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.sch_8812_2021.compute_schedule_8812_ty2021","required_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"children_on_a_letter":{"message_bounds":"Enter the number of children as a whole number from 0 to 99."}},"validators":["children_on_a_letter"],"visible_when":{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]}},{"binds":"child_tax_credit_2021.spouse_letter_6419_amount","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 1 is the total of the advance payments the IRS sent your spouse in 2021. Enter 0 if the IRS sent them no Letter 6419.","help_lines":["If your spouse has lost the letter, ask the IRS for these figures before you answer."],"help_when":[],"id":"payments_refund.child_tax_credit_2021.spouse_letter_6419_amount","includes_united_states":false,"kind":"money","label":"How much does box 1 of your spouse's Letter 6419 show?","label_when":[],"options":[],"placeholder":"1800","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.sch_8812_2021.compute_schedule_8812_ty2021","required_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},"suggests_currencies":false,"unanswered_allowed":false,"validators":["non_negative_money"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]}},{"binds":"child_tax_credit_2021.spouse_letter_6419_children","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Box 2 is the number of children the IRS counted for their advance payments. Enter 0 if the IRS sent them no Letter 6419.","help_lines":[],"help_when":[],"id":"payments_refund.child_tax_credit_2021.spouse_letter_6419_children","includes_united_states":false,"kind":"integer","label":"How many children does box 2 of your spouse's Letter 6419 show?","label_when":[],"options":[],"placeholder":"2","prefills":[],"required":false,"required_validator":"expatreturn_us.engine.computations.sch_8812_2021.compute_schedule_8812_ty2021","required_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]},"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"children_on_a_letter":{"message_bounds":"Enter the number of children as a whole number from 0 to 99."}},"validators":["children_on_a_letter"],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]}},{"binds":"child_tax_credit_2021.joint_2020_return_together","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your 2020 Form 1040 shows the filing status. It decides how the children on your two letters are counted.","help_lines":["Choose Not sure if neither of you filed a 2020 return, or if you cannot check. The instructions have no rule for a couple with no 2020 return, so the return can be filed from here only if your advance payments were not more than your credit."],"help_when":[],"id":"payments_refund.child_tax_credit_2021.joint_2020_return_together","includes_united_states":false,"kind":"yesno","label":"Did you and your spouse file a joint 2020 return together?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]},{"op":"eq","ref":"about_you.filing_status","value":"mfj"}]}},{"binds":"child_tax_credit_2021.us_main_home","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your main home is where you regularly lived, in the 50 states or the District of Columbia. Time away for illness, school, business or a vacation still counts as time there.","help_lines":["If you were on extended active duty with the United States armed forces outside the United States, your main home counts as being in the United States.","A home in Puerto Rico or another United States territory does not count here.","Choose Not sure if you cannot tell: the return cannot be filed from here until it is answered, and no credit is claimed or given up in the meantime."],"help_when":[[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"or","rules":[{"op":"any_row","ref":"household.dependents","rules":[{"op":"or","rules":[{"op":"truthy","ref":"household.dependents.qualifies_ctc"},{"op":"truthy","ref":"household.dependents.qualifies_odc"}]}]},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]}]},"With a main home there, the 2021 child tax credit can be paid out to you in full, even with no income."],[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"}]},"With a main home there, the 2021 credit for the cost of care can be paid out to you, even if you owe no tax."],[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"}]},"Your duty counts when it was ordered for more than 90 days or for no set time."],[{"op":"eq","ref":"about_you.filing_status","value":"mfj"},"On a joint return, answer for yourself. We ask about your spouse next if your answer is not yes."]],"id":"payments_refund.child_tax_credit_2021.us_main_home","includes_united_states":false,"kind":"yesno","label":"Was your main home in the United States for over half of 2021?","label_when":[],"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.sch_8812_2021.compute_schedule_8812_ty2021","required_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"or","rules":[{"op":"any_row","ref":"household.dependents","rules":[{"op":"or","rules":[{"op":"truthy","ref":"household.dependents.qualifies_ctc"},{"op":"truthy","ref":"household.dependents.qualifies_odc"}]}]},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"}]}]},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"or","rules":[{"op":"any_row","ref":"household.dependents","rules":[{"op":"or","rules":[{"op":"truthy","ref":"household.dependents.qualifies_ctc"},{"op":"truthy","ref":"household.dependents.qualifies_odc"}]}]},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"}]}]}},{"binds":"child_tax_credit_2021.spouse_us_main_home","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Their main home is where they regularly lived, in the 50 states or the District of Columbia. Time away for illness, school, business or a vacation still counts as time there.","help_lines":["If your spouse was on extended active duty with the United States armed forces outside the United States, their main home counts as being in the United States.","A home in Puerto Rico or another United States territory does not count here.","Choose Not sure if you cannot tell: the return cannot be filed from here until it is answered, and no credit is claimed or given up in the meantime."],"help_when":[],"id":"payments_refund.child_tax_credit_2021.spouse_us_main_home","includes_united_states":false,"kind":"yesno","label":"Was your spouse's main home in the United States for over half of 2021?","label_when":[],"options":[],"prefills":[],"required":true,"required_validator":"expatreturn_us.engine.computations.sch_8812_2021.compute_schedule_8812_ty2021","required_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"or","rules":[{"op":"any_row","ref":"household.dependents","rules":[{"op":"or","rules":[{"op":"truthy","ref":"household.dependents.qualifies_ctc"},{"op":"truthy","ref":"household.dependents.qualifies_odc"}]}]},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"}]}]},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"not","rules":[{"op":"truthy","ref":"payments_refund.child_tax_credit_2021.us_main_home"}]}]},"suggests_currencies":false,"unanswered_allowed":true,"validators":[],"visible_when":{"op":"and","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"or","rules":[{"op":"any_row","ref":"household.dependents","rules":[{"op":"or","rules":[{"op":"truthy","ref":"household.dependents.qualifies_ctc"},{"op":"truthy","ref":"household.dependents.qualifies_odc"}]}]},{"op":"truthy","ref":"payments_refund.payments.advance_child_tax_credit_received"}]}]},{"op":"and","rules":[{"op":"eq","ref":"context.tax_year","value":2021},{"op":"truthy","ref":"deductions_credits.has_child_dependent_care"}]}]},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"not","rules":[{"op":"truthy","ref":"payments_refund.child_tax_credit_2021.us_main_home"}]}]}},{"binds":"payments.receive_federal_public_benefit","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The 2026 Form 1040 asks this on Schedule 3-A, line 7 (\"Do you want to receive your federal public benefit?\"), when you claim the earned income credit, the additional child tax credit, the refundable American opportunity credit or the refundable adoption credit.","help_lines":["The schedule calls the refunded portion of those credits your federal public benefit.","If you answer no, the schedule enters that amount on Form 1040 line 32b, where it is subtracted from your refundable credits."],"help_when":[],"id":"payments_refund.payments.receive_federal_public_benefit","includes_united_states":false,"kind":"yesno","label":"Are you choosing to receive your federal public 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approve the request but gave you a 45-day grace period, enter the last day of that grace period, printed on its Notice to Applicant.","If the IRS refused the request with no grace period, your return has no extension."],"help_when":[[{"op":"or","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"household.has_spouse"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"not","rules":[{"op":"answered","ref":"household.spouse.ssn_or_itin"}]}]},{"op":"truthy","ref":"household.spouse_applies_for_itin"}]},{"op":"any_row","ref":"household.dependents","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"household.dependents.ssn_or_itin_or_atin"}]},{"op":"ne","ref":"household.dependents.life_event_in_year","value":"born_and_died"}]},{"op":"truthy","ref":"household.dependents.applies_for_itin"}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},{"op":"not","rules":[{"op":"answered","ref":"about_you.taxpayer.ssn_or_itin"}]}]},{"op":"truthy","ref":"household.taxpayer_applies_for_itin"}]}]},"Leave this blank if you did not file Form 2350."],[{"op":"eq","ref":"foreign_tax.ftc_accrual_filing_date","value":"form_2350"},"If the IRS refused the request with no grace period, your return has no extension: choose a No answer to whether you asked for more time."],[{"op":"eq","ref":"foreign_tax.ftc_accrual_filing_date","value":"form_2350"},"If that date is before June 15 and on the April due date you lived and worked outside the United States and Puerto Rico, change your answer to whether you asked for more time. Choose the No answer for living and working outside the United States instead. It gives you until June 15."]],"id":"payments_refund.form_2350_extended_to","includes_united_states":false,"kind":"date","label":"What date does your Form 2350 extension run to?","label_when":[],"options":[],"placeholder":"2027-01-30","prefills":[],"required":false,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"or","rules":[{"op":"and","rules":[{"op":"or","rules":[{"op":"or","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"household.has_spouse"},{"op":"eq","ref":"about_you.filing_status","value":"mfj"},{"op":"not","rules":[{"op":"answered","ref":"household.spouse.ssn_or_itin"}]}]},{"op":"truthy","ref":"household.spouse_applies_for_itin"}]},{"op":"any_row","ref":"household.dependents","rules":[{"op":"and","rules":[{"op":"and","rules":[{"op":"not","rules":[{"op":"answered","ref":"household.dependents.ssn_or_itin_or_atin"}]},{"op":"ne","ref":"household.dependents.life_event_in_year","value":"born_and_died"}]},{"op":"truthy","ref":"household.dependents.applies_for_itin"}]}]}]},{"op":"and","rules":[{"op":"and","rules":[{"op":"truthy","ref":"about_you.filing_for_someone_who_died"},{"op":"not","rules":[{"op":"answered","ref":"about_you.taxpayer.ssn_or_itin"}]}]},{"op":"truthy","ref":"household.taxpayer_applies_for_itin"}]}]},{"op":"truthy","ref":"household.itin_application_by_due_date"}]},{"op":"eq","ref":"foreign_tax.ftc_accrual_filing_date","value":"form_2350"}]}},{"clears":["payments_refund.refund_disbursement.routing_number"],"currency_pickable":false,"derived_from_presence":["refund_disbursement"],"help":"It arrives faster than a check. The IRS can only pay into an account inside the United States, so say no if your bank is somewhere else and they will mail you a check.","help_lines":[],"help_when":[],"id":"payments_refund.wants_direct_deposit","includes_united_states":false,"kind":"yesno","label":"{name}, should any refund go into your own bank account in the United States?","label_when":[],"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[]},{"binds":"refund_disbursement.is_us_account","clears":["payments_refund.refund_disbursement.routing_number","payments_refund.refund_disbursement.account_number","payments_refund.refund_disbursement.account_type"],"currency_pickable":false,"derived_from_presence":[],"help":"Your bank statement heading says where your bank is. The IRS only pays a refund into an account at a bank inside the United States, so answer no if yours is somewhere else and we will not ask you for any account details.","help_lines":[],"help_when":[],"id":"payments_refund.refund_disbursement.is_us_account","includes_united_states":false,"kind":"yesno","label":"Is your account at a bank inside the United States?","label_when":[],"off_ramp":{"body":"A refund can only be paid straight into an account at a bank inside the United States, so yours will arrive as a check in the mail, sent to the address you gave earlier.","code":"refund_by_check","next_step":"Continue. Check that the address you gave is one where mail reaches you.","severity":"info","title":"The IRS will mail your refund as a check","when":{"op":"eq","ref":"payments_refund.refund_disbursement.is_us_account","value":false}},"options":[],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"truthy","ref":"payments_refund.wants_direct_deposit"}},{"binds":"refund_disbursement.routing_number","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The nine digits at the bottom left of your check, or the routing number in your banking app. A United States routing number always starts 01 to 12 or 21 to 32.","help_lines":[],"help_when":[],"id":"payments_refund.refund_disbursement.routing_number","includes_united_states":false,"kind":"text","label":"Which nine-digit routing number should we use to pay your refund into?","label_when":[],"options":[],"placeholder":"011000015","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"routing_number":{"message":"Check the nine digits at the bottom left of your check. A United States routing number starts 01 to 12 or 21 to 32, so an account outside the United States cannot be used here.","message_algorithm":"Check the nine digits at the bottom left of your check. They fail the arithmetic test every United States routing number passes, so they do not belong to any bank."}},"validators":["routing_number"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"payments_refund.wants_direct_deposit"},{"op":"eq","ref":"payments_refund.refund_disbursement.is_us_account","value":true}]}},{"binds":"refund_disbursement.account_number","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Beside the routing number at the bottom of your check, or in your banking app.","help_lines":[],"help_when":[],"id":"payments_refund.refund_disbursement.account_number","includes_united_states":false,"kind":"text","label":"What is your account number?","label_when":[],"options":[],"placeholder":"1234567890","prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validator_messages":{"bank_account_number":{"message":"Check your account number and type it again using letters, digits and hyphens only."}},"validators":["bank_account_number"],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"payments_refund.wants_direct_deposit"},{"op":"eq","ref":"payments_refund.refund_disbursement.is_us_account","value":true}]}},{"binds":"refund_disbursement.account_type","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"Your bank statement heading says which.","help_lines":[],"help_when":[],"id":"payments_refund.refund_disbursement.account_type","includes_united_states":false,"kind":"choice","label":"Is your account a checking account or a savings account?","label_when":[],"options":[{"label":"Checking.","value":"checking"},{"label":"Savings.","value":"savings"}],"prefills":[],"required":true,"suggests_currencies":false,"unanswered_allowed":false,"validators":[],"visible_when":{"op":"and","rules":[{"op":"truthy","ref":"payments_refund.wants_direct_deposit"},{"op":"eq","ref":"payments_refund.refund_disbursement.is_us_account","value":true}]}}],"review":true,"title":"Payments and your refund"},{"blurb":"Here is everything you told us. Fix anything that looks wrong; nothing goes to the IRS until you sign.","id":"review","nodes":[{"binds":"feie_election.claim","clears":[],"currency_pickable":false,"derived_from_presence":[],"help":"The alternative is to keep that pay in your income and claim the credit for the tax paid abroad on it.","help_lines":["Your return shows which way you chose.","The exclusion is a choice made by filing Form 2555, and it stays in effect for later years until it is given up; once given up, it cannot be claimed again for the next five tax years without the IRS's approval (Instructions for Form 2555, pages 2 and 3).","Claiming the credit for tax paid abroad, the additional child tax credit or the earned income credit in a later year counts as giving it up (Publication 54, Effect of Revoking the Exclusions)."],"help_when":[[{"op":"and","rules":[{"op":"gt","ref":"context.compare_with_exclusion_total_tax","value":-1},{"op":"gt","ref":"context.compare_credit_only_total_tax","value":-1}]},"The table shows your return worked out both ways."],[{"op":"gt","ref":"context.compare_with_exclusion_refused","value":-1},"{context.compare_with_exclusion_refused} That is why your return with the exclusion is not available here."],[{"op":"gt","ref":"context.compare_credit_only_refused","value":-1},"{context.compare_credit_only_refused} That is why your return without the foreign earned income exclusion is not available here."],[{"op":"gt","ref":"context.compare_with_exclusion_simplified_total_tax","value":-1},"Your return with the exclusion is worked out here without the simplified limitation choice for the credit for foreign tax under the alternative minimum tax. With that choice its total tax would be {context.compare_with_exclusion_simplified_total_tax}. That choice is yours, and it is made in the first year you claim that credit."],[{"op":"gt","ref":"context.compare_credit_only_simplified_total_tax","value":-1},"Your return without the foreign earned income exclusion is worked out here without the simplified limitation choice for the credit for foreign tax under the alternative minimum tax. With that choice its total tax would be {context.compare_credit_only_simplified_total_tax}. That choice is yours, and it is made in the first year you claim that credit."],[{"op":"gt","ref":"context.compare_primary_barred","value":-1},"You gave up the exclusion within the last five years, so it is not open to you this year without the IRS's approval."],[{"op":"and","rules":[{"op":"gt","ref":"context.compare_spouse_barred","value":-1},{"op":"gt","ref":"context.compare_with_exclusion_total_tax","value":-1}]},"The figures with the exclusion count it for you only, because your spouse gave it up within the last five years."],[{"op":"gt","ref":"context.compare_both_spouses","value":-1},"These figures assume you and your spouse make the same choice; each of you answers for yourself."],[{"op":"or","rules":[{"op":"gt","ref":"context.compare_with_exclusion_total_tax","value":-1},{"op":"gt","ref":"context.compare_with_exclusion_refused","value":-1},{"op":"gt","ref":"context.compare_credit_only_total_tax","value":-1},{"op":"gt","ref":"context.compare_credit_only_refused","value":-1}]},"This is your choice. 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A letter with an accent cannot be filed, so write Koln rather than Köln.","message_too_long":"Write the town or city in 22 characters or fewer, which is all the IRS form has room for.","mirrors":"domain.efile_text.CITY_RE","note":"Letters and single spaces only.","parts":["city"],"pattern":"([A-Za-z] ?)*[A-Za-z]"},"currency_amount":{"message":"Enter the amount in the fund's currency, for example 250 or 249.50.","mirrors":"domain.pfic.PficDistribution.amount","note":"An amount in the fund's currency, with up to two decimal places.","pattern":"[0-9]{1,15}(?:\\.[0-9]{1,2})?"},"currency_code":{"message":"Enter the three-letter code for the currency, for example EUR.","note":"Three letters, stored in capitals, such as EUR.","pattern":"[A-Za-z]{3}"},"day_count":{"maximum":"99999","message_bounds":"Enter the days as a whole number, with no decimals.","minimum":"0","note":"A whole number of days from 0 to 99999."},"days_in_five_years":{"maximum":"1827","message_bounds":"Enter a whole number of days between 0 and 1827, the most days 5 years hold.","minimum":"0","note":"A whole number of days from 0 to 1827."},"days_in_year":{"maximum":"366","message_bounds":"Enter a whole number of days between 0 and 366.","minimum":"0","note":"A whole number of days from 0 to 366."},"descriptive_text_100":{"max_length":100,"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to a hundred characters, which is all the form's own box has room for.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"descriptive_text_1000":{"max_length":1000,"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to a thousand characters, which is all the form's own box has room for.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"descriptive_text_20":{"max_length":20,"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to twenty characters, which is all the form's own box has room for.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"descriptive_text_25":{"max_length":25,"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to twenty-five characters, which is all the form's own box has room for.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"descriptive_text_30":{"max_length":30,"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to thirty characters, which is all the form's own box has room for.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"descriptive_text_35":{"max_length":35,"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to thirty-five characters, which is all the form's own box has room for.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"descriptive_text_50":{"max_length":50,"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to fifty characters, which is all the form's own box has room for.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"descriptive_text_80":{"max_length":80,"message":"Use ordinary letters, numbers and punctuation in the description. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write the description more briefly: it is longer than the box on the form can hold.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to eighty characters, which is all the form's own box has room for.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"earlier_ira_excess_years":{"message":"Give the year or years as four digits, joined by commas or and.","mirrors":"domain.tax_return._EXCESS_YEARS_RE","note":"Four-digit years joined by commas or and.","pattern":"(19|20)\\d\\d((, | and |, and )(19|20)\\d\\d)*"},"ein":{"message":"Check the number on the form and type it as two digits, a hyphen, then seven.","mirrors":"domain.identity._EIN_RE","note":"Two digits, then seven.","pattern":"[0-9]{2}-?[0-9]{7}"},"exchange_rate":{"message":"Enter the rate as a number, for example 3.75.","note":"Up to ten digits, then up to twelve after a point, such as 3.75, and not zero.","pattern":"(?=[0-9.]*[1-9])[0-9]{1,10}(\\.[0-9]{1,12})?"},"expensed_within_cost":{"algorithm":"expensed_within_cost","message_algorithm":"Reduce the amount you are deducting in full this year to no more than the business share of what the item cost.","mirrors":"domain.depreciation.DepreciableAsset._check_system_and_elections","note":"Reduce the amount you are deducting in full this year to no more than the business share of what the item cost."},"foreign_tax_id":{"max_length":16,"message":"Check the number on the statement and type it again using ordinary letters, numbers and hyphens. A letter with an accent cannot be filed.","message_too_long":"Write the number in 16 characters or fewer, which is all the form has room for.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to sixteen characters, exactly as the statement shows them.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"form_4562_activity_name":{"applies_when":{"op":"or","rules":[{"op":"truthy","ref":"income_sources.businesses.has_depreciable_assets"},{"op":"and","rules":[{"op":"truthy","ref":"income_sources.businesses.has_home_office"},{"op":"eq","ref":"income_sources.businesses.home_office.simplified_method_elected","value":false},{"op":"truthy","ref":"income_sources.businesses.home_office.home_owned"},{"op":"age_lt","ref":"income_sources.businesses.home_office.home_asset.placed_in_service_on","value":1}]}]},"max_length":40,"message_too_long":"Give the business a name of 40 characters or fewer, here and where you first listed the trade, so the two still match. The IRS form for writing off what the business owns has room for 40.","note":"Give the business a name of 40 characters or fewer, here and where you first listed the trade, so the two still match. The IRS form for writing off what the business owns has room for 40."},"form_5471_activity_code":{"message":"Check the six-digit code in the list at the end of the Form 5471 instructions and type it again using digits only.","mirrors":"domain.form_5471_activity_codes.FORM_5471_ACTIVITY_CODES","note":"The six-digit code from the list at the end of the Form 5471 instructions.","pattern":"[0-9]{6}"},"form_8858_old_reference_ids":{"message":"Type each earlier reference number in letters and digits only, with one space between two numbers.","mirrors":"domain.foreign_branch.OLD_REFERENCE_IDS_RE","note":"Letters and digits, up to 50 in each number, one space between two numbers.","pattern":"[A-Za-z0-9]{1,50}( [A-Za-z0-9]{1,50})*"},"form_8858_reference_id":{"message":"Type the reference number using letters and digits only, with no spaces or other signs.","mirrors":"domain.foreign_branch.REFERENCE_ID_RE","note":"Letters and digits only, with no spaces or other signs, up to 50 of them.","pattern":"[A-Za-z0-9]{1,50}"},"form_8919_firm_id":{"message":"Type the number as the form prints it: 12-3456789 for a business, or 123-45-6789 for a payer who is a person.","mirrors":"domain.form_8919.MisclassifiedEmployeePay._check_firm_id","note":"A business number as two digits, a hyphen and seven, or a Social Security number as three, two and four digits with hyphens.","pattern":"[0-9]{2}-[0-9]{7}|[0-9]{3}-[0-9]{2}-[0-9]{4}"},"form_count":{"maximum":"999999","message_bounds":"Enter how many of these forms you filed, from 1 to 999999, or leave it blank if you filed none.","minimum":"1","note":"A whole number of forms from 1 to 999999."},"form_percent":{"message":"Enter the percentage printed on the form, a number from 0 to 100, for example 25 or 33.333.","mirrors":"domain.income._FORM_PERCENT_RE","note":"A percentage from 0 to 100, with up to three decimal places.","pattern":"(100(\\.0{1,3})?|[0-9]{1,2}(\\.[0-9]{1,3})?)"},"fuel_cell_watts":{"maximum":"10000000","message_bounds":"Enter the capacity in watts, a whole number from 0 to 10000000.","minimum":"0","note":"A whole number of watts from 0 to 10000000."},"home_business_part_percent":{"message":"Enter a percentage between 0 and 100, for example 33.3. It has to be more than 0 and less than 100.","mirrors":"domain.income.MainHomeSale.business_part_percent","note":"Enter a percentage between 0 and 100, for example 33.3. It has to be more than 0 and less than 100.","pattern":"[0-9]{1,2}(?:\\.[0-9]+)?"},"hours_available_in_a_year":{"maximum":"8784","message_bounds":"Enter the hours as a whole number, from 1 to 8784, which is every hour of the longest year.","minimum":"1","note":"A whole number of hours from 1 to 8784."},"hours_in_a_year":{"maximum":"8784","message_bounds":"Enter the hours as a whole number, from 0 to 8784, which is every hour of the longest year.","minimum":"0","note":"A whole number of hours from 0 to 8784."},"in_care_of_name":{"max_length":33,"message":"Use only letters, numbers and spaces for the name your mail should be addressed to. The IRS does not accept a period or a comma here, so write Mrs E Soto rather than Mrs. E. Soto.","message_too_long":"Write the name in 33 characters or fewer, which is all the IRS leaves on that line once it adds its own mark.","mirrors":"domain.efile_text.IN_CARE_OF_NAME_RE","note":"Letters, digits and single spaces, and any of hash, slash, percent, hyphen, parentheses, an ampersand or an apostrophe: the IRS does not accept a period or a comma here.","parts":["in_care_of_name"],"pattern":"(([A-Za-z0-9#/%\\-()]|&|') ?)*([A-Za-z0-9#/%\\-()]|&|')"},"irc_subsection_20":{"max_length":20,"message":"Write the subsection in ordinary letters, numbers and parentheses.","message_too_long":"Write it in 20 characters or fewer, which is all the IRS form has room for.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to twenty characters, which is all the IRS form has room for.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"iso_country_code":{"message":"Choose the country from the list, or type its two-letter code, for example DE.","mirrors":"domain.countries.IRS_ONLY_VALUE_PREFIX","note":"Two letters, or one of the delivered IRS codes written as IRS: and two letters.","pattern":"(?:IRS:)?[A-Za-z]{2}"},"issued_taxpayer_id":{"algorithm":"taxpayer_id_range","message":"Enter the nine digits from the card, for example 400-12-3456.","message_algorithm":"Check the nine digits on the card or the IRS letter and type them again. The IRS does not issue a number beginning 000, 666 or 900 to 999 as a Social Security number, nor one ending 0000, and the number printed as an example on tax forms is not a real one.","mirrors":"domain.identity.taxpayer_id_is_issued","note":"Nine digits in a range the IRS issues: an area of 001 to 899 other than 666, or a 9xx number issued as an ITIN.","pattern":"[0-9]{3}-?[0-9]{2}-?[0-9]{4}"},"issued_taxpayer_id_or_atin":{"algorithm":"taxpayer_id_range_with_atin","message":"Enter the nine digits from the card, for example 400-12-3456.","message_algorithm":"Check the nine digits on the card or the IRS letter and type them again. The IRS does not issue a number beginning 000, 666 or 900 to 999 as a Social Security number, nor one ending 0000, and the number printed as an example on tax forms is not a real one.","mirrors":"domain.identity.taxpayer_id_is_issued","note":"Nine digits in a range the IRS issues, including an adoption number.","pattern":"[0-9]{3}-?[0-9]{2}-?[0-9]{4}"},"joint_owner_count":{"maximum":"999","message_bounds":"Enter how many people hold the account with you, from 1 to 999, not counting yourself.","minimum":"1","note":"A whole number of other holders from 1 to 999."},"land_below_cost":{"algorithm":"land_below_cost","message_algorithm":"Check the land share: it has to be less than the whole cost of the building and its land, because the building itself is what gets written off.","mirrors":"domain.depreciation.DepreciableAsset._check_land_value","note":"Check the land share: it has to be less than the whole cost of the building and its land, because the building itself is what gets written off."},"miles_in_a_year":{"maximum":"999999999999","message_bounds":"Enter the miles as a whole number, with no decimals.","minimum":"0","note":"A whole number of miles from 0 to 999999999999."},"months_in_a_lifetime":{"maximum":"1560","message_bounds":"Enter the number of monthly payments, a whole number from 1 to 1560.","minimum":"1","note":"A whole number of monthly payments from 1 to 1560."},"months_one_to_twelve":{"maximum":"12","message_bounds":"Enter a whole number of months between 1 and 12.","minimum":"1","note":"A whole number of months from 1 to 12."},"months_zero_to_twelve":{"maximum":"12","message_bounds":"Enter a whole number of months between 0 and 12.","minimum":"0","note":"A whole number of months from 0 to 12."},"narrative_text":{"max_length":9000,"message":"Use ordinary letters, numbers and punctuation here. A letter outside the Latin alphabet cannot be filed.","message_too_long":"Write it in 9,000 characters or fewer, which is all the form has room for.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Ordinary letters, numbers and punctuation, up to nine thousand characters.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"nine_digit_tin":{"message":"Enter the nine digits from the card, for example 400-12-3456.","mirrors":"domain.identity._TAXPAYER_ID_RE","note":"Nine digits, hyphens optional.","pattern":"[0-9]{3}-?[0-9]{2}-?[0-9]{4}"},"nine_digit_tin_or_ein":{"message":"Check the number and type its nine digits again: a Social Security number, or an employer number written as two digits, a hyphen, then seven.","mirrors":"domain.credits.CareProvider._check","note":"Nine digits: either a Social Security number, or an employer number written as two digits then seven.","pattern":"(?:[0-9]{3}-?[0-9]{2}-?[0-9]{4})|(?:[0-9]{2}-?[0-9]{7})"},"non_negative_money":{"message":"Enter zero or more.","note":"Zero or more."},"non_positive_money":{"message":"Enter the loss as a negative number, for example -3000, or zero.","note":"Zero or less."},"not_after_first_use":{"algorithm":"not_after_first_use","message_algorithm":"Check this date: you cannot have bought it after the day you started using it.","mirrors":"domain.depreciation.DepreciableAsset._check_conditional_requirements","note":"Check this date: you cannot have bought it after the day you started using it."},"not_after_tax_year":{"algorithm":"not_after_tax_year","message_algorithm":"Check this date: it has to fall on or before the last day of the year this return is for.","note":"Check this date: it has to fall on or before the last day of the year this return is for."},"not_before_first_use":{"algorithm":"not_before_first_use","message_algorithm":"Check this date: it cannot fall before the day you started using it.","mirrors":"domain.depreciation.DepreciableAsset._check_conditional_requirements","note":"Check this date: it cannot fall before the day you started using it."},"not_before_tax_year":{"algorithm":"not_before_tax_year","message_algorithm":"Check this date: it has to fall within the year this return is for.","note":"Check this date: it has to fall within the year this return is for."},"occupation":{"max_length":35,"message":"Write the job in ordinary letters and numbers. A letter with an accent cannot be filed.","message_too_long":"Write the job in 35 characters or fewer, which is all the IRS form has room for.","mirrors":"domain.efile_text.OCCUPATION_RE","note":"Ordinary keyboard characters only, up to thirty-five of them.","pattern":"([\\x21-\\x7e] ?)*[\\x21-\\x7e]"},"payments_in_a_lifetime":{"maximum":"1560","message_bounds":"Enter the number of payments, a whole number from 0 to 1560.","minimum":"0","note":"A whole number of payments from 0 to 1560."},"percent_of_hundred":{"maximum":"100","message":"Enter a percentage from 0 to 100, for example 75.","message_bounds":"Enter a percentage from 0 to 100, for example 75.","minimum":"0","mirrors":"domain.income.Wage.foreign_portion_percent","note":"A number from 0 to 100, with up to two decimal places.","pattern":"(?:100(?:\\.0{1,2})?|[0-9]{1,2}(?:\\.[0-9]{1,2})?)"},"person_name":{"algorithm":"person_name_conventions","message":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","message_algorithm":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","mirrors":"domain.efile_text.PERSON_NAME_RE","note":"Letters, hyphens and single spaces. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, a suffix written 3rd is filed as III, and a letter with an accent cannot be filed at all.","pattern":"([A-Za-z0-9'’.,()\\-] ?)*[A-Za-z0-9'’.,()\\-]"},"person_name_part":{"algorithm":"person_name_conventions","max_length":20,"message":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","message_algorithm":"Write the name in plain letters, hyphens and spaces, the way it appears on the Social Security card. An apostrophe, a period, a comma or parentheses are dropped from the name the IRS holds, and a suffix written 3rd is filed as III; a letter with an accent, and any other number, cannot go on the return at all.","message_too_long":"Write the name in 20 characters or fewer, which is all the IRS form has room for.","mirrors":"domain.efile_text.PERSON_NAME_RE","note":"Letters, hyphens and single spaces, up to twenty of them. 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A letter outside the Latin alphabet cannot be filed.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Ordinary letters, numbers and punctuation.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"prior_within_cost":{"algorithm":"prior_within_cost","message_algorithm":"Check the figure for earlier years: it cannot be more than what the item cost without its land.","mirrors":"domain.depreciation.DepreciableAsset._check_system_and_elections","note":"Check the figure for earlier years: it cannot be more than what the item cost without its land."},"qmid":{"message":"Enter the four-character code: a letter, a digit, a letter and a digit, for example A1B2.","mirrors":"domain.adjustments.QMID_PATTERN","note":"Four characters: a letter, a digit, a letter and a digit.","pattern":"[A-Za-z][0-9][A-Za-z][0-9]"},"rental_share_percent":{"message":"Enter a percentage between 0 and 100, for example 50. It has to be more than 0 and less than 100.","mirrors":"domain.income.RentalIncome.ownership_percent","note":"Enter a percentage between 0 and 100, for example 50. It has to be more than 0 and less than 100.","pattern":"[0-9]{1,2}(?:\\.[0-9]+)?"},"routing_number":{"algorithm":"aba_check_digit","message":"Check the nine digits at the bottom left of your check. A United States routing number starts 01 to 12 or 21 to 32, so an account outside the United States cannot be used here.","message_algorithm":"Check the nine digits at the bottom left of your check. They fail the arithmetic test every United States routing number passes, so they do not belong to any bank.","mirrors":"domain.tax_return.routing_number_check_digit_ok","note":"Nine digits starting 01 to 12 or 21 to 32, and passing the banking check digit.","pattern":"(0[1-9]|1[0-2]|2[1-9]|3[0-2])[0-9]{7}"},"share_count":{"message":"Enter the number of shares, for example 120 or 35.5.","mirrors":"domain.pfic.PficBlock.shares","note":"A number of shares, whole or with up to six decimal places.","pattern":"[0-9]{1,12}(?:\\.[0-9]{1,6})?"},"share_count_or_zero":{"maximum":"999999999","message_bounds":"Enter the shares as a whole number from 0 to 999999999.","minimum":"0","note":"A whole number of shares from 0 to 999999999."},"shares_received":{"maximum":"999999999","message_bounds":"Enter the shares as a whole number from 1 to 999999999.","minimum":"1","note":"A whole number of shares from 1 to 999999999."},"short_description_20":{"max_length":20,"message":"Use ordinary letters, numbers and spaces in the label.","message_too_long":"Write the label in 20 characters or fewer, which is all the line on the form has room for: Property tax rather than Property tax (predial).","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"A short label of up to twenty characters, which is all the form's own line has room for.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"six_digit_pin":{"message":"Check the six digits in your IRS letter and type them again.","note":"Exactly six digits.","pattern":"[0-9]{6}"},"square_feet":{"maximum":"999999","message_bounds":"Enter the floor area as a whole number of square feet, from 1 to 999999.","minimum":"1","note":"A whole number of square feet from 1 to 999999."},"state_identifier":{"max_length":16,"message":"Check the number in box 15 of the form and type it again using ordinary letters, numbers and hyphens.","message_too_long":"Write the number in 16 characters or fewer, which is all the form has room for.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to sixteen characters, exactly as the form shows them.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"street_address":{"max_length":35,"message":"Use only letters, numbers, hyphens, slashes and spaces here: the IRS does not accept periods or commas in an address, so write St instead of St. and leave out the comma before an apartment number.","message_too_long":"Write the address line in 35 characters or fewer. If it will not fit, put the rest on the second line.","mirrors":"domain.efile_text.STREET_ADDRESS_RE","note":"Letters, digits, hyphens and slashes, with single spaces between them: the IRS does not accept periods or commas in an address.","parts":["line1","line2"],"pattern":"[A-Za-z0-9]( ?[A-Za-z0-9\\-/])*"},"tax_home_city":{"max_length":35,"message":"Write the name of the place in ordinary letters, numbers and punctuation, the accented letters used in Spanish, and single spaces between words, which is what Form 2555 line 9 takes.","message_too_long":"Write a shorter name for the place: Form 2555 line 9 has room for 35 characters for the city or town and the name of the country together.","mirrors":"domain.efile_text.TEXT_TYPE_RE","note":"Up to thirty-five characters for the city or town and the country's name together, which is all Form 2555 line 9 has room for.","pattern":"([!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü] ?)*[!-~£§ÁÉÍÑÓ×ÚÜáéíñóúü]"},"tax_year_range":{"maximum":"2099","message_bounds":"Enter a four-digit year between 1960 and 2099.","minimum":"1960","note":"A year between 1960 and 2099."},"vin":{"message":"Check the identification number and type it again using capital letters and digits only.","mirrors":"domain.deductions._VIN_RE","note":"Up to seventeen capital letters and digits.","pattern":"[A-Z0-9]{1,17}"},"w2_box12_code":{"message":"Check the letter code printed in box 12 and type it again.","mirrors":"domain.income.W2_BOX12_CODES","note":"One of the letter codes printed in box 12, such as D or DD.","pattern":"[11][11]|[Aa][Aa]|[Bb][Bb]|[Dd][Dd]|[Ee][Ee]|[Ff][Ff]|[Gg][Gg]|[Hh][Hh]|[Ii][Ii]|[Aa]|[Bb]|[Cc]|[Dd]|[Ee]|[Ff]|[Gg]|[Hh]|[Jj]|[Kk]|[Ll]|[Mm]|[Nn]|[Pp]|[Qq]|[Rr]|[Ss]|[Tt]|[Vv]|[Ww]|[Yy]|[Zz]"},"whole_percent":{"maximum":"100","message_bounds":"Enter the percentage as a whole number from 0 to 100.","minimum":"0","note":"A whole percentage from 0 to 100."},"year_month":{"message":"Write it as four digits for the year, a hyphen, then two for the month, for example 2019-04.","mirrors":"domain.deductions._YEAR_MONTH_RE","note":"A four-digit year and a two-digit month.","pattern":"[1-9][0-9]{3}-((0[1-9])|(1[0-2]))"}},"year_end_currencies":{"2018":[{"label":"USD - 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Rial (Oman)","rate":"0.385","value":"OMR"},{"label":"PEN - Sol (Peru)","rate":"3.375","value":"PEN"},{"label":"PGK - Kina (Papua New Guinea)","rate":"3.284","value":"PGK"},{"label":"PHP - Peso (Philippines)","rate":"52.49","value":"PHP"},{"label":"PKR - Rupee (Pakistan)","rate":"138.6","value":"PKR"},{"label":"PLN - Zloty (Poland)","rate":"3.753","value":"PLN"},{"label":"PYG - Guarani (Paraguay)","rate":"5956.0","value":"PYG"},{"label":"QAR - Riyal (Qatar)","rate":"3.64","value":"QAR"},{"label":"RON - New Leu (Romania)","rate":"4.069","value":"RON"},{"label":"RSD - Dinar (Serbia)","rate":"103.39","value":"RSD"},{"label":"RUB - Ruble (Russia)","rate":"69.68","value":"RUB"},{"label":"RWF - Franc (Rwanda)","rate":"890.0","value":"RWF"},{"label":"SAR - Riyal (Saudi Arabia)","rate":"3.75","value":"SAR"},{"label":"SBD - Dollar (Solomon Islands)","rate":"7.752","value":"SBD"},{"label":"SCR - Rupee (Seychelles)","rate":"13.55","value":"SCR"},{"label":"SDG - Pound (Sudan)","rate":"47.0","value":"SDG"},{"label":"SEK - Krona (Sweden)","rate":"8.938","value":"SEK"},{"label":"SGD - Dollar (Singapore)","rate":"1.361","value":"SGD"},{"label":"SLL - Leone (Sierra Leone)","rate":"8620.0","value":"SLL"},{"label":"SOS - Shilling (Somali)","rate":"575.0","value":"SOS"},{"label":"SRD - Dollar (Suriname)","rate":"7.52","value":"SRD"},{"label":"SSP - Sudanese Pound (South Sudan)","rate":"153.7","value":"SSP"},{"label":"STN - New Dobras (Sao Tome & Principe)","rate":"21.535","value":"STN"},{"label":"SYP - Pound (Syria)","rate":"515.0","value":"SYP"},{"label":"SZL - Lilangeni (Eswatini)","rate":"14.35","value":"SZL"},{"label":"THB - Baht (Thailand)","rate":"32.35","value":"THB"},{"label":"TJS - Somoni (Tajikistan)","rate":"9.35","value":"TJS"},{"label":"TMT - New Manat (Turkmenistan)","rate":"3.491","value":"TMT"},{"label":"TND - Dinar (Tunisia)","rate":"3.009","value":"TND"},{"label":"TOP - Pa'Anga (Tonga)","rate":"2.173","value":"TOP"},{"label":"TRY - New Lira (Turkey)","rate":"5.283","value":"TRY"},{"label":"TTD - Dollar (Trinidad & Tobago)","rate":"6.77","value":"TTD"},{"label":"TWD - Dollar (Taiwan)","rate":"30.588","value":"TWD"},{"label":"TZS - Shilling (Tanzania)","rate":"2295.0","value":"TZS"},{"label":"UAH - Hryvnia (Ukraine)","rate":"27.7","value":"UAH"},{"label":"UGX - Shilling (Uganda)","rate":"3705.0","value":"UGX"},{"label":"UYU - Peso (Uruguay)","rate":"32.32","value":"UYU"},{"label":"UZS - Som (Uzbekistan)","rate":"8310.0","value":"UZS"},{"label":"VES - Bolivar Soberano (Venezuela)","rate":"563.98","value":"VES"},{"label":"VND - Dong (Vietnam)","rate":"23190.0","value":"VND"},{"label":"VUV - Vatu (Vanuatu)","rate":"111.69","value":"VUV"},{"label":"WST - Tala (Western Samoa)","rate":"2.535","value":"WST"},{"label":"XAF - Cfa Franc (Cameroon, Central African Republic, Chad, Congo, Equatorial Guinea, Gabon)","rate":"603.87","value":"XAF"},{"label":"XCD - East Caribbean Dollar (Antigua & Barbuda, Grenada, St. Lucia)","rate":"2.7","value":"XCD"},{"label":"XOF - Cfa Franc (Benin, Burkina Faso, Cote D'Ivoire, Guinea Bissau, Mali, Niger, Senegal, Togo)","rate":"568.65","value":"XOF"},{"label":"YER - Rial (Yemen)","rate":"480.0","value":"YER"},{"label":"ZAR - Rand (South Africa)","rate":"14.35","value":"ZAR"},{"label":"ZMW - New Kwacha (Zambia)","rate":"11.9","value":"ZMW"}],"2019":[{"label":"USD - US dollar","value":"USD"},{"label":"AED - Dirham (United Arab Emirates)","rate":"3.673","value":"AED"},{"label":"AFN - Afghani (Afghanistan)","rate":"77.625","value":"AFN"},{"label":"ALL - Lek (Albania)","rate":"108.21","value":"ALL"},{"label":"AMD - Dram (Armenia)","rate":"475.0","value":"AMD"},{"label":"ANG - Guilder (Netherlands Antilles)","rate":"1.78","value":"ANG"},{"label":"AOA - Kwanza (Angola)","rate":"475.0","value":"AOA"},{"label":"ARS - Peso (Argentina)","rate":"59.87","value":"ARS"},{"label":"AUD - Dollar (Australia)","rate":"1.425","value":"AUD"},{"label":"AZN - Manat (Azerbaijan)","rate":"1.7","value":"AZN"},{"label":"BAM - Marka (Bosnia)","rate":"1.741","value":"BAM"},{"label":"BBD - Dollar (Barbados)","rate":"2.02","value":"BBD"},{"label":"BDT - Taka (Bangladesh)","rate":"85.0","value":"BDT"},{"label":"BGN - Lev New (Bulgaria)","rate":"1.741","value":"BGN"},{"label":"BHD - Dinar (Bahrain)","rate":"0.377","value":"BHD"},{"label":"BIF - Franc (Burundi)","rate":"1850.0","value":"BIF"},{"label":"BMD - Dollar (Bermuda)","rate":"1.0","value":"BMD"},{"label":"BND - Dollar (Brunei)","rate":"1.345","value":"BND"},{"label":"BOB - Boliviano (Bolivia)","rate":"6.83","value":"BOB"},{"label":"BRL - Real (Brazil)","rate":"4.475","value":"BRL"},{"label":"BSD - Dollar (Bahamas)","rate":"1.0","value":"BSD"},{"label":"BWP - Pula (Botswana)","rate":"10.549","value":"BWP"},{"label":"BYN - New Ruble (Belarus)","rate":"2.34","value":"BYN"},{"label":"BZD - Dollar (Belize)","rate":"2.0","value":"BZD"},{"label":"CAD - Dollar (Canada)","rate":"1.3","value":"CAD"},{"label":"CDF - Congolese Franc (Democratic Republic Of Congo)","rate":"1650.0","value":"CDF"},{"label":"CHF - Franc (Switzerland)","rate":"0.966","value":"CHF"},{"label":"CLP - Peso (Chile)","rate":"851.71","value":"CLP"},{"label":"CNY - Renminbi (China)","rate":"6.961","value":"CNY"},{"label":"COP - Peso (Colombia)","rate":"4021.0","value":"COP"},{"label":"CRC - Colon (Costa Rica)","rate":"569.65","value":"CRC"},{"label":"CUC - Chavito (Cuba)","rate":"1.0","value":"CUC"},{"label":"CVE - Escudo (Cape Verde)","rate":"99.291","value":"CVE"},{"label":"CZK - Koruna (Czech Republic)","rate":"22.165","value":"CZK"},{"label":"DJF - Franc (Djibouti)","rate":"177.0","value":"DJF"},{"label":"DKK - Krone (Denmark)","rate":"6.652","value":"DKK"},{"label":"DOP - Peso (Dominican Republic)","rate":"52.66","value":"DOP"},{"label":"DZD - Dinar (Algeria)","rate":"118.78","value":"DZD"},{"label":"EGP - Pound (Egypt)","rate":"16.0","value":"EGP"},{"label":"ERN - Nakfa (Eritrea)","rate":"15.0","value":"ERN"},{"label":"ETB - Birr (Ethiopia)","rate":"31.8","value":"ETB"},{"label":"EUR - Euro (Cyprus, Euro Zone)","rate":"0.89","value":"EUR"},{"label":"FJD - Dollar (Fiji)","rate":"2.142","value":"FJD"},{"label":"GBP - Pound (United Kingdom)","rate":"0.758","value":"GBP"},{"label":"GEL - Lari (Georgia)","rate":"2.87","value":"GEL"},{"label":"GHS - Cedi (Ghana)","rate":"5.66","value":"GHS"},{"label":"GMD - Dalasi (Gambia)","rate":"51.0","value":"GMD"},{"label":"GNF - Franc (Guinea)","rate":"9380.0","value":"GNF"},{"label":"GTQ - Quetzal (Guatemala)","rate":"7.69","value":"GTQ"},{"label":"GYD - Dollar (Guyana)","rate":"215.0","value":"GYD"},{"label":"HKD - Dollar (Hong Kong)","rate":"7.786","value":"HKD"},{"label":"HNL - Lempira (Honduras)","rate":"25.0","value":"HNL"},{"label":"HRK - Kuna (Croatia)","rate":"6.49","value":"HRK"},{"label":"HTG - Gourde (Haiti)","rate":"87.655","value":"HTG"},{"label":"HUF - Forint (Hungary)","rate":"294.29","value":"HUF"},{"label":"IDR - Rupiah (Indonesia)","rate":"13895.0","value":"IDR"},{"label":"ILS - Shekel (Israel)","rate":"3.454","value":"ILS"},{"label":"INR - Rupee (India)","rate":"71.0","value":"INR"},{"label":"IQD - Dinar (Iraq)","rate":"1138.0","value":"IQD"},{"label":"IRR - Rial (Iran)","rate":"42000.0","value":"IRR"},{"label":"ISK - Krona (Iceland)","rate":"135.13","value":"ISK"},{"label":"JMD - Dollar (Jamaica)","rate":"136.0","value":"JMD"},{"label":"JOD - Dinar (Jordan)","rate":"0.708","value":"JOD"},{"label":"JPY - Yen (Japan)","rate":"108.53","value":"JPY"},{"label":"KES - Shilling (Kenya)","rate":"101.25","value":"KES"},{"label":"KGS - Som (Kyrgyzstan)","rate":"69.6","value":"KGS"},{"label":"KHR - Riel (Cambodia)","rate":"4051.0","value":"KHR"},{"label":"KMF - Franc (Comoros)","rate":"439.06","value":"KMF"},{"label":"KRW - Won (Korea)","rate":"1153.7","value":"KRW"},{"label":"KWD - Dinar (Kuwait)","rate":"0.303","value":"KWD"},{"label":"KYD - Dollar (Cayman Islands)","rate":"0.82","value":"KYD"},{"label":"KZT - Tenge (Kazakhstan)","rate":"381.18","value":"KZT"},{"label":"LAK - Kip (Laos)","rate":"8865.0","value":"LAK"},{"label":"LBP - Pound (Lebanon)","rate":"1500.0","value":"LBP"},{"label":"LKR - Rupee (Sri Lanka)","rate":"181.3","value":"LKR"},{"label":"LRD - Dollar (Liberia)","rate":"186.99","value":"LRD"},{"label":"LSL - Maloti (Lesotho)","rate":"15.574","value":"LSL"},{"label":"LYD - 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