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Form Instructions 8801 ND: What You Should Know

File The filing type depends on whether it's a federal tax return or an individual/business tax return. If you are filing a federal return, if you are married, and have more than one taxpayer filing status (such as a U.S. citizen or United States legal permanent resident). Refer to the Forms and Publications chapter. Also refer to the Forms and Publications Chapter for Publication 501 — Federal Tax Guide. If you are filing an individual tax return without the help of a tax preparer, you can also file your tax return electronically using these electronic filing systems. File Complete, straight-line forms. If you are filing as a United States citizen. You can print your form at Home­page or at e filing.com/form. File Complete, line-by-line forms. If you are filing as a foreign national. You can access forms on e filing.com/form. File Complete, straight-line forms. If you are filing as an unincorporated business. You can access your federal return with any or all forms from e filing.com/form. File Complete, line-by-line forms. If you are filing as an organized group. If you are filing a joint nonresident income tax return or foreign corporate corporation, see the instructions for Form 941-D and Form 1120S,  (Schedule SE) to determine when to file. File Complete, straight-line forms. If you are filing as a resident of Puerto Rico, Virgin Islands, Guam, Puerto Rico, and the Northern Mariana Islands. If you do not reside in Puerto Rico or the Northern Mariana Islands at the time you file tax return. You can access forms at e filing.com/form. File Complete, line-by-line forms. If you are filing as a married couple. If you file Form 1040, line 2 is usually required, but not always. Filing an Individual Tax Return. If you are filing an individual tax return without the help of a tax preparer, you can often file your tax return electronically using e filing.com/form. You can access your individual tax return from the e filing.com/form web page. Filing a Joint Tax Return. If both owners of the business (business partner) are U.S.

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