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1040 State Tax Form

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1040 State Tax Form

1040 state tax form Publication 514 - Main Content Table of Contents Choosing To Take Credit or DeductionChoice Applies to All Qualified Foreign Taxes Making or Changing Your Choice Why Choose the Credit?Credit for Taxes Paid or Accrued Foreign Currency and Exchange Rates Foreign Tax Redetermination Who Can Take the Credit?U. 1040 state tax form S. 1040 state tax form Citizens Resident Aliens Nonresident Aliens What Foreign Taxes Qualify for the Credit?Tax Must Be Imposed on You You Must Have Paid or Accrued the Tax Tax Must Be the Legal and Actual Foreign Tax Liability Tax Must Be an Income Tax (or Tax in Lieu of Income Tax) Foreign Taxes for Which You Cannot Take a CreditTaxes on Excluded Income Taxes for Which You Can Only Take an Itemized Deduction Taxes on Foreign Mineral Income Taxes From International Boycott Operations Taxes on Combined Foreign Oil and Gas Income Taxes of U. 1040 state tax form S. 1040 state tax form Persons Controlling Foreign Corporations and Partnerships Taxes Related to a Foreign Tax Credit Splitting Event How To Figure the CreditLimit on the Credit Separate Limit Income Allocation of Foreign Taxes Foreign Taxes From a Partnership or an S Corporation Figuring the Limit Qualified Dividends Capital Gains and Losses Allocation of Foreign and U. 1040 state tax form S. 1040 state tax form Losses Tax Treaties Carryback and CarryoverTime Limit on Tax Assessment Claim for Refund Taxes All Credited or All Deducted Married Couples How To Claim the CreditForm 1116 Records To Keep Simple Example — Filled-In Form 1116Part I—Taxable Income or Loss From Sources Outside the United States (for Category Checked Above) Part II—Foreign Taxes Paid or Accrued Part III—Figuring the Credit Part IV—Summary of Credits From Separate Parts III Comprehensive Example — Filled-In Form 1116Foreign earned income. 1040 state tax form Employee business expenses. 1040 state tax form Forms 1116 Computation of Taxable Income Part I—Taxable Income or Loss From Sources Outside the United States (for Category Checked Above) Part II—Foreign Taxes Paid or Accrued Part III—Figuring the Credit Part IV—Summary of Credits From Separate Parts III Unused Foreign Taxes How To Get Tax HelpLow Income Taxpayer Clinics Choosing To Take Credit or Deduction You can choose whether to take the amount of any qualified foreign taxes paid or accrued during the year as a foreign tax credit or as an itemized deduction. 1040 state tax form You can change your choice for each year's taxes. 1040 state tax form To choose the foreign tax credit, in most cases you must complete Form 1116 and attach it to your U. 1040 state tax form S. 1040 state tax form tax return. 1040 state tax form However, you may qualify for the exception that allows you to claim the foreign tax credit without using Form 1116. 1040 state tax form See How To Figure the Credit , later. 1040 state tax form To choose to claim the taxes as an itemized deduction, use Schedule A (Form 1040), Itemized Deductions. 1040 state tax form Figure your tax both ways—claiming the credit and claiming the deduction. 1040 state tax form Then fill out your return the way that benefits you more. 1040 state tax form See Why Choose the Credit, later. 1040 state tax form Choice Applies to All Qualified Foreign Taxes As a general rule, you must choose to take either a credit or a deduction for all qualified foreign taxes. 1040 state tax form If you choose to take a credit for qualified foreign taxes, you must take the credit for all of them. 1040 state tax form You cannot deduct any of them. 1040 state tax form Conversely, if you choose to deduct qualified foreign taxes, you must deduct all of them. 1040 state tax form You cannot take a credit for any of them. 1040 state tax form See What Foreign Taxes Qualify for the Credit , later, for the meaning of qualified foreign taxes. 1040 state tax form There are exceptions to this general rule, which are described next. 1040 state tax form Exceptions for foreign taxes not allowed as a credit. 1040 state tax form   Even if you claim a credit for other foreign taxes, you can deduct any foreign tax that is not allowed as a credit if: You paid the tax to a country for which a credit is not allowed because it provides support for acts of international terrorism, or because the United States does not have or does not conduct diplomatic relations with it or recognize its government and that government is not otherwise eligible to purchase defense articles or services under the Arms Export Control Act, You paid withholding tax on dividends from foreign corporations whose stock you did not hold for the required period of time, You paid withholding tax on income or gain (other than dividends) from property you did not hold for the required period of time, You paid withholding tax on income or gain to the extent you had to make related payments on positions in substantially similar or related property, You participated in or cooperated with an international boycott, You paid taxes in connection with the purchase or sale of oil or gas, or You paid or accrued taxes on income or gain in connection with a covered asset acquisition. 1040 state tax form Covered asset acquisitions include certain acquisitions that result in a stepped-up basis for U. 1040 state tax form S. 1040 state tax form tax purposes. 1040 state tax form For more information, see Internal Revenue Code section 901(m). 1040 state tax form The IRS intends to issue guidance that will explain this provision in greater detail. 1040 state tax form   For more information on these items, see Taxes for Which You Can Only Take an Itemized Deduction , later, under Foreign Taxes for Which You Cannot Take a Credit. 1040 state tax form Foreign taxes that are not income taxes. 1040 state tax form   In most cases, only foreign income taxes qualify for the foreign tax credit. 1040 state tax form Other taxes, such as foreign real and personal property taxes, do not qualify. 1040 state tax form But you may be able to deduct these other taxes even if you claim the foreign tax credit for foreign income taxes. 1040 state tax form   In most cases, you can deduct these other taxes only if they are expenses incurred in a trade or business or in the production of income. 1040 state tax form However, you can deduct foreign real property taxes that are not trade or business expenses as an itemized deduction on Schedule A (Form 1040). 1040 state tax form Carrybacks and carryovers. 1040 state tax form   There is a limit on the credit you can claim in a tax year. 1040 state tax form If your qualified foreign taxes exceed the credit limit, you may be able to carry over or carry back the excess to another tax year. 1040 state tax form If you deduct qualified foreign taxes in a tax year, you cannot use a carryback or carryover in that year. 1040 state tax form That is because you cannot take both a deduction and a credit for qualified foreign taxes in the same tax year. 1040 state tax form   For more information on the limit, see How To Figure the Credit , later. 1040 state tax form For more information on carrybacks and carryovers, see Carryback and Carryover , later. 1040 state tax form Making or Changing Your Choice You can make or change your choice to claim a deduction or credit at any time during the period within 10 years from the regular due date for filing the return (without regard to any extension of time to file) for the tax year in which the taxes were actually paid or accrued. 1040 state tax form You make or change your choice on your tax return (or on an amended return) for the year your choice is to be effective. 1040 state tax form Example. 1040 state tax form You paid foreign taxes for the last 13 years and chose to deduct them on your U. 1040 state tax form S. 1040 state tax form income tax returns. 1040 state tax form You were timely in both filing your returns and paying your U. 1040 state tax form S. 1040 state tax form tax liability. 1040 state tax form In February 2013, you file an amended return for tax year 2002 choosing to take a credit for your 2002 foreign taxes because you now realize that the credit is more advantageous than the deduction for that year. 1040 state tax form Because the regular due date of your 2002 return was April 15, 2003, this choice is timely (within 10 years). 1040 state tax form Because there is a limit on the credit for your 2002 foreign tax, you have unused 2002 foreign taxes. 1040 state tax form Ordinarily, you first carry back unused foreign taxes arising in 2002 to, and claim them as a credit in, the 2 preceding tax years. 1040 state tax form If you are unable to claim all of them in those 2 years, you carry them forward to the 10 years following the year in which they arose. 1040 state tax form Because you originally chose to deduct your foreign taxes and the 10-year period for changing the choice for 2000 and 2001 has passed, you cannot change your choice and carry the unused 2002 foreign taxes back to tax years 2000 and 2001. 1040 state tax form Because the 10-year periods for changing the choice have not passed for your 2003 through 2012 income tax returns, you can still choose to claim the credit for those years and carry forward any unused 2002 foreign taxes. 1040 state tax form However, you must reduce the unused 2002 foreign taxes that you carry forward by the amount that would have been allowed as a carryback if you had timely carried back the foreign tax to tax years 2000 and 2001. 1040 state tax form You cannot take a credit or a deduction for foreign taxes paid on income you exclude under the foreign earned income exclusion or the foreign housing exclusion. 1040 state tax form See Foreign Earned Income and Housing Exclusions under Foreign Taxes for Which You Cannot Take a Credit, later. 1040 state tax form Why Choose the Credit? The foreign tax credit is intended to relieve you of a double tax burden when your foreign source income is taxed by both the United States and the foreign country. 1040 state tax form In most cases, if the foreign tax rate is higher than the U. 1040 state tax form S. 1040 state tax form rate, there will be no U. 1040 state tax form S. 1040 state tax form tax on the foreign income. 1040 state tax form If the foreign tax rate is lower than the U. 1040 state tax form S. 1040 state tax form rate, U. 1040 state tax form S. 1040 state tax form tax on the foreign income will be limited to the difference between the rates. 1040 state tax form The foreign tax credit can only reduce U. 1040 state tax form S. 1040 state tax form taxes on foreign source income; it cannot reduce U. 1040 state tax form S. 1040 state tax form taxes on U. 1040 state tax form S. 1040 state tax form source income. 1040 state tax form Although no one rule covers all situations, in most cases it is better to take a credit for qualified foreign taxes than to deduct them as an itemized deduction. 1040 state tax form This is because: A credit reduces your actual U. 1040 state tax form S. 1040 state tax form income tax on a dollar-for-dollar basis, while a deduction reduces only your income subject to tax, You can choose to take the foreign tax credit even if you do not itemize your deductions. 1040 state tax form You then are allowed the standard deduction in addition to the credit, and If you choose to take the foreign tax credit, and the taxes paid or accrued exceed the credit limit for the tax year, you may be able to carry over or carry back the excess to another tax year. 1040 state tax form (See Limit on credit under How To Figure the Credit, later. 1040 state tax form ) Example 1. 1040 state tax form For 2013, you and your spouse have adjusted gross income of $80,300, including $20,000 of dividend income from foreign sources. 1040 state tax form None of the dividends are qualified dividends. 1040 state tax form You file a joint return and can claim two $3,900 exemptions. 1040 state tax form You had to pay $2,000 in foreign income taxes on the dividend income. 1040 state tax form If you take the foreign taxes as an itemized deduction, your total itemized deductions are $15,000. 1040 state tax form Your taxable income then is $57,500 and your tax is $7,736. 1040 state tax form If you take the credit instead, your itemized deductions are only $13,000. 1040 state tax form Your taxable income then is $59,500 and your tax before the credit is $8,036. 1040 state tax form After the credit, however, your tax is only $6,036. 1040 state tax form Therefore, your tax is $1,700 lower ($7,736 − $6,036) by taking the credit. 1040 state tax form Example 2. 1040 state tax form In 2013, you receive investment income of $5,000 from a foreign country, which imposes a tax of $1,500 on that income. 1040 state tax form You report on your U. 1040 state tax form S. 1040 state tax form return this income as well as $56,000 of U. 1040 state tax form S. 1040 state tax form source wages and an allowable $49,000 partnership loss from a U. 1040 state tax form S. 1040 state tax form partnership. 1040 state tax form Your share of the partnership's gross income is $25,000 and your share of its expenses is $74,000. 1040 state tax form You are single, entitled to one $3,900 exemption, and have other itemized deductions of $6,850. 1040 state tax form If you deduct the foreign tax on your U. 1040 state tax form S. 1040 state tax form return, your taxable income is a negative $250 ($5,000 + $56,000 − $49,000 − $1,500 − $6,850 − $3,900) and your tax is $0. 1040 state tax form If you take the credit instead, your taxable income is $1,250 ($5,000 + $56,000 − $49,000 − $3,900 − $6,850) and your tax before the credit is $126. 1040 state tax form You can take a credit of only $113 because of limits discussed later. 1040 state tax form Your tax after the credit is $13 ($126 − $113), which is $13 more than if you deduct the foreign tax. 1040 state tax form If you choose the credit, you will have unused foreign taxes of $1,387 ($1,500 − $113). 1040 state tax form When deciding whether to take the credit or the deduction this year, you will need to consider whether you can benefit from a carryback or carryover of that unused foreign tax. 1040 state tax form Credit for Taxes Paid or Accrued You can claim the credit for a qualified foreign tax in the tax year in which you pay it or accrue it, depending on your method of accounting. 1040 state tax form “Tax year” refers to the tax year for which your U. 1040 state tax form S. 1040 state tax form return is filed, not the tax year for which your foreign return is filed. 1040 state tax form Accrual method of accounting. 1040 state tax form   If you use an accrual method of accounting, you can claim the credit only in the year in which you accrue the tax. 1040 state tax form You are using an accrual method of accounting if you report income when you earn it, rather than when you receive it, and you deduct your expenses when you incur them, rather than when you pay them. 1040 state tax form   In most cases, foreign taxes accrue when all the events have taken place that fix the amount of the tax and your liability to pay it. 1040 state tax form Generally, this occurs on the last day of the tax year for which your foreign return is filed. 1040 state tax form Contesting your foreign tax liability. 1040 state tax form   If you are contesting your foreign tax liability, you cannot accrue it and take a credit until the amount of foreign tax due is finally determined. 1040 state tax form However, if you choose to pay the tax liability you are contesting, you can take a credit for the amount you pay before a final determination of foreign tax liability is made. 1040 state tax form Once your liability is determined, the foreign tax credit is allowable for the year to which the foreign tax relates. 1040 state tax form If the amount of foreign taxes taken as a credit differs from the final foreign tax liability, you may have to adjust the credit, as discussed later under Foreign Tax Redetermination . 1040 state tax form You may have to post a bond. 1040 state tax form   If you claim a credit for taxes accrued but not paid, you may have to post an income tax bond to guarantee your payment of any tax due in the event the amount of foreign tax paid differs from the amount claimed. 1040 state tax form   The IRS can request this bond at any time without regard to the Time Limit on Tax Assessment discussed later under Carryback and Carryover. 1040 state tax form Cash method of accounting. 1040 state tax form   If you use the cash method of accounting, you can choose to take the credit either in the year you pay the tax or in the year you accrue it. 1040 state tax form You are using the cash method of accounting if you report income in the year you actually or constructively receive it, and deduct expenses in the year you pay them. 1040 state tax form Choosing to take credit in the year taxes accrue. 1040 state tax form   Even if you use the cash method of accounting, you can choose to take a credit for foreign taxes in the year they accrue. 1040 state tax form You make the choice by checking the box in Part II of Form 1116. 1040 state tax form Once you make that choice, you must follow it in all later years and take a credit for foreign taxes in the year they accrue. 1040 state tax form   In addition, the choice to take the credit when foreign taxes accrue applies to all foreign taxes qualifying for the credit. 1040 state tax form You cannot take a credit for some foreign taxes when paid and take a credit for others when accrued. 1040 state tax form   If you make the choice to take the credit when foreign taxes accrue and pay them in a later year, you cannot claim a deduction for any part of the previously accrued taxes. 1040 state tax form Credit based on taxes paid in earlier year. 1040 state tax form   If, in earlier years, you took the credit based on taxes paid, and this year you choose to take the credit based on taxes accrued, you may be able to take the credit this year for taxes from more than one year. 1040 state tax form Example. 1040 state tax form Last year you took the credit based on taxes paid. 1040 state tax form This year you chose to take the credit based on taxes accrued. 1040 state tax form During the year you paid foreign income taxes owed for last year. 1040 state tax form You also accrued foreign income taxes for this year that you did not pay by the end of the year. 1040 state tax form You can base the credit on your return for this year on both last year's taxes that you paid and this year's taxes that you accrued. 1040 state tax form Foreign Currency and Exchange Rates U. 1040 state tax form S. 1040 state tax form income tax is imposed on income expressed in U. 1040 state tax form S. 1040 state tax form dollars, while in most cases the foreign tax is imposed on income expressed in foreign currency. 1040 state tax form Therefore, fluctuations in the value of the foreign currency relative to the U. 1040 state tax form S. 1040 state tax form dollar may affect the foreign tax credit. 1040 state tax form Translating foreign currency into U. 1040 state tax form S. 1040 state tax form dollars. 1040 state tax form   If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. 1040 state tax form S. 1040 state tax form dollars. 1040 state tax form How and when you do this depends on your functional currency. 1040 state tax form In most cases, your functional currency is the U. 1040 state tax form S. 1040 state tax form dollar unless you are required to use the currency of a foreign country. 1040 state tax form   You must make all federal income tax determinations in your functional currency. 1040 state tax form The U. 1040 state tax form S. 1040 state tax form dollar is the functional currency for all taxpayers except some qualified business units. 1040 state tax form A qualified business unit is a separate and clearly identified unit of a trade or business that maintains separate books and records. 1040 state tax form Unless you are self-employed, your functional currency is the U. 1040 state tax form S. 1040 state tax form dollar. 1040 state tax form   Even if you are self-employed and have a qualified business unit, your functional currency is the U. 1040 state tax form S. 1040 state tax form dollar if any of the following apply. 1040 state tax form You conduct the business primarily in dollars. 1040 state tax form The principal place of business is located in the United States. 1040 state tax form You choose to or are required to use the dollar as your functional currency. 1040 state tax form The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. 1040 state tax form   If your functional currency is the U. 1040 state tax form S. 1040 state tax form dollar, you must immediately translate into dollars all items of income, expense, etc. 1040 state tax form , that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. 1040 state tax form If there is more than one exchange rate, use the one that most properly reflects your income. 1040 state tax form In most cases, you can get exchange rates from banks and U. 1040 state tax form S. 1040 state tax form Embassies. 1040 state tax form   If your functional currency is not the U. 1040 state tax form S. 1040 state tax form dollar, make all income tax determinations in your functional currency. 1040 state tax form At the end of the year, translate the results, such as income or loss, into U. 1040 state tax form S. 1040 state tax form dollars to report on your income tax return. 1040 state tax form    For more information, write to: Internal Revenue Service International Section Philadelphia, PA 19255-0725 Rate of exchange for foreign taxes paid. 1040 state tax form   Use the rate of exchange in effect on the date you paid the foreign taxes to the foreign country unless you meet the exception discussed next. 1040 state tax form If your tax was withheld in foreign currency, use the rate of exchange in effect for the date on which the tax was withheld. 1040 state tax form If you make foreign estimated tax payments, you use the rate of exchange in effect for the date on which you made the estimated tax payment. 1040 state tax form   The exchange rate rules discussed here apply even if the foreign taxes are paid or accrued with respect to a foreign tax credit splitting event (discussed later). 1040 state tax form Exception. 1040 state tax form   If you claim the credit for foreign taxes on an accrual basis, in most cases you must use the average exchange rate for the tax year to which the taxes relate. 1040 state tax form This rule applies to accrued taxes relating to tax years beginning after 1997 and only under the following conditions. 1040 state tax form The foreign taxes are paid on or after the first day of the tax year to which they relate. 1040 state tax form The foreign taxes are paid not later than 2 years after the close of the tax year to which they relate. 1040 state tax form The foreign tax liability is not denominated in an inflationary currency (defined in the Form 1116 instructions). 1040 state tax form (This condition applies to taxes paid or accrued in tax years beginning after November 6, 2007. 1040 state tax form )   For all other foreign taxes, you should use the exchange rate in effect on the date you paid them. 1040 state tax form Election to use exchange rate on date paid. 1040 state tax form   If you have accrued foreign taxes that you are otherwise required to convert using the average exchange rate, you may elect to use the exchange rate in effect on the date the foreign taxes are paid if the taxes are denominated in a nonfunctional foreign currency. 1040 state tax form If any of the accrued taxes are unpaid, you must translate them into U. 1040 state tax form S. 1040 state tax form dollars using the exchange rate on the last day of the U. 1040 state tax form S. 1040 state tax form tax year to which those taxes relate. 1040 state tax form You may make the election for all nonfunctional currency foreign income taxes or only those nonfunctional currency foreign income taxes that are attributable to qualified business units with a U. 1040 state tax form S. 1040 state tax form dollar functional currency. 1040 state tax form Once made, the election applies to the tax year for which made and all subsequent tax years unless revoked with the consent of the IRS. 1040 state tax form The election is available for tax years beginning after 2004. 1040 state tax form It must be made by the due date (including extensions) for filing the tax return for the first tax year to which the election applies. 1040 state tax form Make the election by attaching a statement to the applicable tax return. 1040 state tax form The statement must identify whether the election is made for all foreign taxes or only for foreign taxes attributable to qualified business units with a U. 1040 state tax form S. 1040 state tax form dollar functional currency. 1040 state tax form Foreign Tax Redetermination A foreign tax redetermination is any change in your foreign tax liability that may affect your U. 1040 state tax form S. 1040 state tax form foreign tax credit claimed. 1040 state tax form The year in which to claim the credit remains the year to which the foreign taxes paid or accrued relate, even if the change in foreign tax liability occurs in a later year. 1040 state tax form If a foreign tax redetermination occurs, a redetermination of your U. 1040 state tax form S. 1040 state tax form tax liability is required if any of the following conditions apply. 1040 state tax form The accrued taxes when paid differ from the amounts claimed as a credit. 1040 state tax form The accrued taxes you claimed as a credit in one tax year are not paid within 2 years after the end of that tax year. 1040 state tax form If this applies to you, you must reduce the credit previously claimed by the amount of the unpaid taxes. 1040 state tax form You will not be allowed a credit for the unpaid taxes until you pay them. 1040 state tax form When you pay the accrued taxes, a new foreign tax redetermination occurs and you must translate the taxes into U. 1040 state tax form S. 1040 state tax form dollars using the exchange rate as of the date they were paid. 1040 state tax form The foreign tax credit is allowed for the year to which the foreign tax relates. 1040 state tax form See Rate of exchange for foreign taxes paid , earlier, under Foreign Currency and Exchange Rates. 1040 state tax form The foreign taxes you paid are refunded in whole or in part. 1040 state tax form For taxes taken into account when accrued but translated into dollars on the date of payment, the dollar value of the accrued tax differs from the dollar value of the tax paid because of fluctuations in the exchange rate between the date of accrual and the date of payment. 1040 state tax form However, no redetermination is required if the change in foreign tax liability for each foreign country is solely attributable to exchange rate fluctuations and is less than the smaller of: $10,000, or 2% of the total dollar amount of the foreign tax initially accrued for that foreign country for the U. 1040 state tax form S. 1040 state tax form tax year. 1040 state tax form In this case, you must adjust your U. 1040 state tax form S. 1040 state tax form tax in the tax year in which the accrued foreign taxes are paid. 1040 state tax form Notice to the Internal Revenue Service (IRS) of Redetermination You are required to notify the IRS about a foreign tax credit redetermination that affects your U. 1040 state tax form S. 1040 state tax form tax liability for each tax year affected by the redetermination. 1040 state tax form In most cases, you must file Form 1040X, Amended U. 1040 state tax form S. 1040 state tax form Individual Income Tax Return, with a revised Form 1116 and a statement that contains information sufficient for the IRS to redetermine your U. 1040 state tax form S. 1040 state tax form tax liability for the year or years affected. 1040 state tax form See Contents of statement , later. 1040 state tax form You are not required to attach Form 1116 for a tax year affected by a redetermination if: The amount of your creditable taxes paid or accrued during the tax year is not more than $300 ($600 if married filing a joint return) as a result of the foreign tax redetermination, and You meet the requirements listed under Exemption from foreign tax credit limit under How To Figure the Credit, later. 1040 state tax form There are other exceptions to this requirement. 1040 state tax form They are discussed later under Due date of notification to IRS . 1040 state tax form Contents of statement. 1040 state tax form   The statement must include all of the following. 1040 state tax form Your name, address, and taxpayer identification number. 1040 state tax form The tax year or years that are affected by the foreign tax redetermination. 1040 state tax form The date or dates the foreign taxes were accrued, if applicable. 1040 state tax form The date or dates the foreign taxes were paid. 1040 state tax form The amount of foreign taxes paid or accrued on each date (in foreign currency) and the exchange rate used to translate each amount. 1040 state tax form Information sufficient to determine any interest due from or owing to you, including the amount of any interest paid to you by the foreign government and the dates received. 1040 state tax form   In the case of any foreign taxes that were not paid before the date two years after the close of the tax year to which those taxes relate, you must provide the amount of those taxes in foreign currency and the exchange rate that was used to translate that amount when originally claimed as a credit. 1040 state tax form   If any foreign tax was refunded in whole or in part, you must provide the date and amount (in foreign currency) of each refund, the exchange rate that was used to translate each amount when originally claimed as a credit, and the exchange rate for the date the refund was received (for purposes of computing foreign currency gain or loss under Internal Revenue Code section 988). 1040 state tax form Due date of notification to IRS. 1040 state tax form   If you pay less foreign tax than you originally claimed a credit for, in most cases you must file a notification by the due date (with extensions) of your original return for your tax year in which the foreign tax redetermination occurred. 1040 state tax form There is no limit on the time the IRS has to redetermine and assess the correct U. 1040 state tax form S. 1040 state tax form tax due. 1040 state tax form If you pay more foreign tax than you originally claimed a credit for, you have 10 years to file a claim for refund of U. 1040 state tax form S. 1040 state tax form taxes. 1040 state tax form See Time Limit on Refund Claims , later. 1040 state tax form   Exceptions to this due date are explained in the next two paragraphs. 1040 state tax form Multiple redeterminations of U. 1040 state tax form S. 1040 state tax form tax liability for same tax year. 1040 state tax form   Where more than one foreign tax redetermination requires a redetermination of U. 1040 state tax form S. 1040 state tax form tax liability for the same tax year and those redeterminations occur in the same tax year or within two consecutive tax years, you can file for that tax year one notification (Form 1040X with a Form 1116 and the required statement) that reflects all those tax redeterminations. 1040 state tax form If you choose to file one notification, the due date for that notification is the due date of the original return (with extensions) for the year in which the first foreign tax redetermination that reduced your foreign tax liability occurred. 1040 state tax form However, foreign tax redeterminations with respect to the tax year for which a redetermination of U. 1040 state tax form S. 1040 state tax form tax liability is required may occur after the due date for providing that notification. 1040 state tax form In this situation, you may have to file more than one Form 1040X for that tax year. 1040 state tax form Additional U. 1040 state tax form S. 1040 state tax form tax due eliminated by foreign tax credit carryback or carryover. 1040 state tax form   If a foreign tax redetermination requires a redetermination of U. 1040 state tax form S. 1040 state tax form tax liability that would otherwise result in an additional amount of U. 1040 state tax form S. 1040 state tax form tax due, but the additional tax is eliminated by a carryback or carryover of an unused foreign tax, you do not have to amend your tax return for the year affected by the redetermination. 1040 state tax form Instead, you can notify the IRS by attaching a statement to the original return for the tax year in which the foreign tax redetermination occurred. 1040 state tax form You must file the statement by the due date (with extensions) of that return. 1040 state tax form The statement must show the amount of the unused foreign taxes paid or accrued and a detailed schedule showing the computation of the carryback or carryover (including the amounts carried back or over to the year for which a redetermination on U. 1040 state tax form S. 1040 state tax form tax liability is required). 1040 state tax form Failure-to-notify penalty. 1040 state tax form   If you fail to notify the IRS of a foreign tax redetermination and cannot show reasonable cause for the failure, you may have to pay a penalty. 1040 state tax form   For each month, or part of a month, that the failure continues, you pay a penalty of 5% of the tax due resulting from a redetermination of your U. 1040 state tax form S. 1040 state tax form tax. 1040 state tax form This penalty cannot be more than 25% of the tax due. 1040 state tax form Foreign tax refund. 1040 state tax form   If you receive a foreign tax refund without interest from the foreign government, you will not have to pay interest on the amount of tax due resulting from the adjustment to your U. 1040 state tax form S. 1040 state tax form tax for the time before the date of the refund. 1040 state tax form   However, if you receive a foreign tax refund with interest, you must pay interest to the IRS up to the amount of the interest paid to you by the foreign government. 1040 state tax form The interest you must pay cannot be more than the interest you would have had to pay on taxes that were unpaid for any other reason for the same period. 1040 state tax form Interest also is owed from the time you receive a refund until you pay the additional tax due. 1040 state tax form Foreign tax imposed on foreign refund. 1040 state tax form   If your foreign tax refund is taxed by the foreign country, you cannot take a separate credit or deduction for this additional foreign tax. 1040 state tax form However, when you refigure the foreign tax credit taken for the original foreign tax, reduce the amount of the refund by the foreign tax paid on the refund. 1040 state tax form Example. 1040 state tax form You paid a foreign income tax of $3,000 in 2011, and received a foreign tax refund of $500 in 2013 on which a foreign tax of $100 was imposed. 1040 state tax form When you refigure your credit for 2011, you must reduce the $3,000 you paid by $400. 1040 state tax form Time Limit on Refund Claims You have 10 years to file a claim for refund of U. 1040 state tax form S. 1040 state tax form tax if you find that you paid or accrued a larger foreign tax than you claimed a credit for. 1040 state tax form The 10-year period begins the day after the regular due date for filing the return (without extensions) for the year in which the taxes were actually paid or accrued. 1040 state tax form You have 10 years to file your claim regardless of whether you claim the credit for taxes paid or taxes accrued. 1040 state tax form The 10-year period applies to claims for refund or credit based on: Fixing math errors in figuring qualified foreign taxes, Reporting qualified foreign taxes not originally reported on the return, or Any other change in the size of the credit (including one caused by correcting the foreign tax credit limit). 1040 state tax form The special 10-year period also applies to making or changing your choice to claim a deduction or credit for foreign taxes. 1040 state tax form See Making or Changing Your Choice discussed earlier under Choosing To Take Credit or Deduction. 1040 state tax form Who Can Take the Credit? U. 1040 state tax form S. 1040 state tax form citizens, resident aliens, and nonresident aliens who paid foreign income tax and are subject to U. 1040 state tax form S. 1040 state tax form tax on foreign source income may be able to take a foreign tax credit. 1040 state tax form U. 1040 state tax form S. 1040 state tax form Citizens If you are a U. 1040 state tax form S. 1040 state tax form citizen, you are taxed by the United States on your worldwide income wherever you live. 1040 state tax form You are normally entitled to take a credit for foreign taxes you pay or accrue. 1040 state tax form Resident Aliens If you are a resident alien of the United States, you can take a credit for foreign taxes subject to the same general rules as U. 1040 state tax form S. 1040 state tax form citizens. 1040 state tax form If you are a bona fide resident of Puerto Rico for the entire tax year, you also come under the same rules. 1040 state tax form Usually, you can take a credit only for those foreign taxes imposed on income you actually or constructively received while you had resident alien status. 1040 state tax form For information on alien status, see Publication 519. 1040 state tax form Nonresident Aliens If you are a nonresident alien, you cannot take the credit in most cases. 1040 state tax form However, you may be able to take the credit if: You were a bona fide resident of Puerto Rico during your entire tax year, or You pay or accrue tax to a foreign country or U. 1040 state tax form S. 1040 state tax form possession on income from foreign sources that is effectively connected with a trade or business in the United States. 1040 state tax form But if you must pay tax to a foreign country or U. 1040 state tax form S. 1040 state tax form possession on income from U. 1040 state tax form S. 1040 state tax form sources only because you are a citizen or a resident of that country or U. 1040 state tax form S. 1040 state tax form possession, do not use that tax in figuring the amount of your credit. 1040 state tax form For information on alien status and effectively connected income, see Publication 519. 1040 state tax form What Foreign Taxes Qualify for the Credit? In most cases, the following four tests must be met for any foreign tax to qualify for the credit. 1040 state tax form The tax must be imposed on you. 1040 state tax form You must have paid or accrued the tax. 1040 state tax form The tax must be the legal and actual foreign tax liability. 1040 state tax form The tax must be an income tax (or a tax in lieu of an income tax). 1040 state tax form Certain foreign taxes do not qualify for the credit even if the four tests are met. 1040 state tax form See Foreign Taxes for Which You Cannot Take a Credit, later. 1040 state tax form Tax Must Be Imposed on You You can claim a credit only for foreign taxes that are imposed on you by a foreign country or U. 1040 state tax form S. 1040 state tax form possession. 1040 state tax form For example, a tax that is deducted from your wages is considered to be imposed on you. 1040 state tax form You cannot shift the right to claim the credit by contract or other means. 1040 state tax form Foreign country. 1040 state tax form   A foreign country includes any foreign state and its political subdivisions. 1040 state tax form Income, war profits, and excess profits taxes paid or accrued to a foreign city or province qualify for the foreign tax credit. 1040 state tax form U. 1040 state tax form S. 1040 state tax form possessions. 1040 state tax form   For foreign tax credit purposes, all qualified taxes paid to U. 1040 state tax form S. 1040 state tax form possessions are considered foreign taxes. 1040 state tax form For this purpose, U. 1040 state tax form S. 1040 state tax form possessions include Puerto Rico and American Samoa. 1040 state tax form   When the term “foreign country” is used in this publication, it includes U. 1040 state tax form S. 1040 state tax form possessions unless otherwise stated. 1040 state tax form You Must Have Paid or Accrued the Tax In most cases, you can claim the credit only if you paid or accrued the foreign tax to a foreign country or U. 1040 state tax form S. 1040 state tax form possession. 1040 state tax form However, the paragraphs that follow describe some instances in which you can claim the credit even if you did not directly pay or accrue the tax yourself. 1040 state tax form Joint return. 1040 state tax form   If you file a joint return, you can claim the credit based on the total foreign income taxes paid or accrued by you and your spouse. 1040 state tax form Combined income. 1040 state tax form   If foreign tax is imposed on the combined income of two or more persons (for example, spouses), the tax is allocated among, and considered paid by, these persons on a pro rata basis in proportion to each person's portion of the combined income, as determined under foreign law and Regulations section 1. 1040 state tax form 901-2(f)(3)(iii). 1040 state tax form Combined income with respect to each foreign tax that is imposed on a combined basis (and combined income subject to tax exemption or preferential tax rates) is computed separately, and the tax on that combined income is allocated separately. 1040 state tax form   These rules apply to foreign taxes paid or accrued in tax years beginning after February 14, 2012. 1040 state tax form However, you can choose to apply the new rules to foreign taxes paid or accrued in tax years beginning after December 31, 2010, and before February 15, 2012. 1040 state tax form For more details, see paragraphs (f) and (h) of Regulations section 1. 1040 state tax form 901-2. 1040 state tax form For similar rules applicable to prior tax years, see Regulations section 1. 1040 state tax form 901-2 (revised as of April 1, 2011). 1040 state tax form Example. 1040 state tax form You and your spouse reside in Country X, which imposes income tax on your combined incomes. 1040 state tax form Both of you use the “u” as your functional currency. 1040 state tax form Country X apportions tax based on income. 1040 state tax form You had income of 30,000u and your spouse had income of 20,000u. 1040 state tax form Your filing status on your U. 1040 state tax form S. 1040 state tax form income tax return is married filing separately. 1040 state tax form You can claim only 60% (30,000u/50,000u) of the foreign taxes imposed on your income on your U. 1040 state tax form S income tax return. 1040 state tax form Your spouse can claim only 40% (20,000u/50,000u). 1040 state tax form Partner or S corporation shareholder. 1040 state tax form   If you are a member of a partnership, or a shareholder in an S corporation, you can claim the credit based on your proportionate share of the foreign income taxes paid or accrued by the partnership or the S corporation. 1040 state tax form These amounts will be shown on the Schedule K-1 you receive from the partnership or S corporation. 1040 state tax form However, if you are a shareholder in an S corporation that in turn owns stock in a foreign corporation, you cannot claim a credit for your share of foreign taxes paid by the foreign corporation. 1040 state tax form Beneficiary. 1040 state tax form   If you are a beneficiary of an estate or trust, you may be able to claim the credit based on your proportionate share of foreign income taxes paid or accrued by the estate or trust. 1040 state tax form This amount will be shown on the Schedule K-1 you receive from the estate or trust. 1040 state tax form However, you must show that the tax was imposed on income of the estate and not on income received by the decedent. 1040 state tax form Mutual fund shareholder. 1040 state tax form   If you are a shareholder of a mutual fund or other regulated investment company (RIC), you may be able to claim the credit based on your share of foreign income taxes paid by the fund if it chooses to pass the credit on to its shareholders. 1040 state tax form You should receive from the mutual fund or other RIC a Form 1099-DIV, or similar statement, showing your share of the foreign income, and your share of the foreign taxes paid. 1040 state tax form If you do not receive this information, you will need to contact the fund. 1040 state tax form Controlled foreign corporation shareholder. 1040 state tax form   If you are a shareholder of a controlled foreign corporation and choose to be taxed at corporate rates on the amount you must include in gross income from that corporation, you can claim the credit based on your share of foreign taxes paid or accrued by the controlled foreign corporation. 1040 state tax form If you make this election, you must claim the credit by filing Form 1118, Foreign Tax Credit—Corporations. 1040 state tax form Controlled foreign corporation. 1040 state tax form   A controlled foreign corporation is a foreign corporation in which U. 1040 state tax form S. 1040 state tax form shareholders own more than 50% of the voting power or value of the stock. 1040 state tax form You are considered a U. 1040 state tax form S. 1040 state tax form shareholder if you own, directly or indirectly, 10% or more of the total voting power of all classes of the foreign corporation's stock. 1040 state tax form See Internal Revenue Code sections 951(b) and 958(b) for more information. 1040 state tax form Tax Must Be the Legal and Actual Foreign Tax Liability The amount of foreign tax that qualifies is not necessarily the amount of tax withheld by the foreign country. 1040 state tax form Only the legal and actual foreign tax liability that you paid or accrued during the year qualifies for the credit. 1040 state tax form Foreign tax refund. 1040 state tax form   You cannot take a foreign tax credit for income taxes paid to a foreign country if it is reasonably certain the amount would be refunded, credited, rebated, abated, or forgiven if you made a claim. 1040 state tax form   For example, the United States has tax treaties with many countries allowing U. 1040 state tax form S. 1040 state tax form citizens and residents reductions in the rates of tax of those foreign countries. 1040 state tax form However, some treaty countries require U. 1040 state tax form S. 1040 state tax form citizens and residents to pay the tax figured without regard to the lower treaty rates and then claim a refund for the amount by which the tax actually paid is more than the amount of tax figured using the lower treaty rate. 1040 state tax form The qualified foreign tax is the amount figured using the lower treaty rate and not the amount actually paid, because the excess tax is refundable. 1040 state tax form Subsidy received. 1040 state tax form   Tax payments a foreign country returns to you in the form of a subsidy do not qualify for the foreign tax credit. 1040 state tax form This rule applies even if the subsidy is given to a person related to you, or persons who participated with you in a transaction or a related transaction. 1040 state tax form A subsidy can be provided by any means but must be determined, directly or indirectly, in relation to the amount of tax, or to the base used to figure the tax. 1040 state tax form   The term “subsidy” includes any type of benefit. 1040 state tax form Some ways of providing a subsidy are refunds, credits, deductions, payments, or discharges of obligations. 1040 state tax form Shareholder receiving refund for corporate tax in integrated system. 1040 state tax form   Under some foreign tax laws and treaties, a shareholder is considered to have paid part of the tax that is imposed on the corporation. 1040 state tax form You may be able to claim a refund of these taxes from the foreign government. 1040 state tax form You must include the refund (including any amount withheld) in your income in the year received. 1040 state tax form Any tax withheld from the refund is a qualified foreign tax. 1040 state tax form Example. 1040 state tax form You are a shareholder of a French corporation. 1040 state tax form You receive a $100 refund of the tax paid to France by the corporation on the earnings distributed to you as a dividend. 1040 state tax form The French government imposes a 15% withholding tax ($15) on the refund you received. 1040 state tax form You receive a check for $85. 1040 state tax form You include $100 in your income. 1040 state tax form The $15 of tax withheld is a qualified foreign tax. 1040 state tax form Tax Must Be an Income Tax (or Tax in Lieu of Income Tax) In most cases, only income, war profits, and excess profits taxes (income taxes) qualify for the foreign tax credit. 1040 state tax form Foreign taxes on wages, dividends, interest, and royalties qualify for the credit in most cases. 1040 state tax form Furthermore, foreign taxes on income can qualify even though they are not imposed under an income tax law if the tax is in lieu of an income, war profits, or excess profits tax. 1040 state tax form See Taxes in Lieu of Income Taxes , later. 1040 state tax form Income Tax Simply because the levy is called an income tax by the foreign taxing authority does not make it an income tax for this purpose. 1040 state tax form A foreign levy is an income tax only if it meets both of the following requirements. 1040 state tax form It is a tax; that is, you have to pay it and you get no specific economic benefit (discussed below) from paying it. 1040 state tax form The predominant character of the tax is that of an income tax in the U. 1040 state tax form S. 1040 state tax form sense. 1040 state tax form A foreign levy may meet these requirements even if the foreign tax law differs from U. 1040 state tax form S. 1040 state tax form tax law. 1040 state tax form The foreign law may include in income items that U. 1040 state tax form S. 1040 state tax form law does not include, or it may allow certain exclusions or deductions that U. 1040 state tax form S. 1040 state tax form law does not allow. 1040 state tax form Specific economic benefit. 1040 state tax form   In most cases, you get a specific economic benefit if you receive, or are considered to receive, an economic benefit from the foreign country imposing the levy, and: If there is a generally imposed income tax, the economic benefit is not available on substantially the same terms to all persons subject to the income tax, or If there is no generally imposed income tax, the economic benefit is not available on substantially the same terms to the population of the foreign country in general. 1040 state tax form   You are considered to receive a specific economic benefit if you have a business transaction with a person who receives a specific economic benefit from the foreign country and, under the terms and conditions of the transaction, you receive directly or indirectly all or part of the benefit. 1040 state tax form   However, see the exception discussed later under Pension, unemployment, and disability fund payments . 1040 state tax form Economic benefits. 1040 state tax form   Economic benefits include the following. 1040 state tax form Goods. 1040 state tax form Services. 1040 state tax form Fees or other payments. 1040 state tax form Rights to use, acquire, or extract resources, patents, or other property the foreign country owns or controls. 1040 state tax form Discharges of contractual obligations. 1040 state tax form   In most cases, the right or privilege merely to engage in business is not an economic benefit. 1040 state tax form Dual-capacity taxpayers. 1040 state tax form   If you are subject to a foreign country's levy and you also receive a specific economic benefit from that foreign country, you are a “dual-capacity taxpayer. 1040 state tax form ” As a dual-capacity taxpayer, you cannot claim a credit for any part of the foreign levy, unless you establish that the amount paid under a distinct element of the foreign levy is a tax, rather than a compulsory payment for a direct or indirect specific economic benefit. 1040 state tax form    For more information on how to establish amounts paid under separate elements of a levy, write to: Internal Revenue Service International Section Philadelphia, PA 19255-0725 Pension, unemployment, and disability fund payments. 1040 state tax form   A foreign tax imposed on an individual to pay for retirement, old-age, death, survivor, unemployment, illness, or disability benefits, or for substantially similar purposes, is not payment for a specific economic benefit if the amount of the tax does not depend on the age, life expectancy, or similar characteristics of that individual. 1040 state tax form    No deduction or credit is allowed, however, for social security taxes paid or accrued to a foreign country with which the United States has a social security agreement. 1040 state tax form For more information about these agreements, see Publication 54. 1040 state tax form Soak-up taxes. 1040 state tax form   A foreign tax is not predominantly an income tax and does not qualify for credit to the extent it is a soak-up tax. 1040 state tax form A tax is a soak-up tax to the extent that liability for it depends on the availability of a credit for it against income tax imposed by another country. 1040 state tax form This rule applies only if and to the extent that the foreign tax would not be imposed if the credit were not available. 1040 state tax form Penalties and interest. 1040 state tax form   Amounts paid to a foreign government to satisfy a liability for interest, fines, penalties, or any similar obligation are not taxes and do not qualify for the credit. 1040 state tax form Taxes not based on income. 1040 state tax form   Foreign taxes based on gross receipts or the number of units produced, rather than on realized net income, do not qualify unless they are imposed in lieu of an income tax, as discussed next. 1040 state tax form Taxes based on assets, such as property taxes, do not qualify for the credit. 1040 state tax form Taxes in Lieu of Income Taxes A tax paid or accrued to a foreign country qualifies for the credit if it is imposed in lieu of an income tax otherwise generally imposed. 1040 state tax form A foreign levy is a tax in lieu of an income tax only if: It is not payment for a specific economic benefit as discussed earlier, and The tax is imposed in place of, and not in addition to, an income tax otherwise generally imposed. 1040 state tax form A tax in lieu of an income tax does not have to be based on realized net income. 1040 state tax form A foreign tax imposed on gross income, gross receipts or sales, or the number of units produced or exported can qualify for the credit. 1040 state tax form In most cases, a soak-up tax (discussed earlier) does not qualify as a tax in lieu of an income tax. 1040 state tax form However, if the foreign country imposes a soak-up tax in lieu of an income tax, the amount that does not qualify for foreign tax credit is the lesser of the following amounts. 1040 state tax form The soak-up tax. 1040 state tax form The foreign tax you paid that is more than the amount you would have paid if you had been subject to the generally imposed income tax. 1040 state tax form Foreign Taxes for Which You Cannot Take a Credit This part discusses the foreign taxes for which you cannot take a credit. 1040 state tax form These are: Taxes on excluded income, Taxes for which you can only take an itemized deduction, Taxes on foreign mineral income, Taxes from international boycott operations, A portion of taxes on combined foreign oil and gas income, Taxes of U. 1040 state tax form S. 1040 state tax form persons controlling foreign corporations and partnerships who fail to file required information returns, and Taxes related to a foreign tax splitting event. 1040 state tax form Taxes on Excluded Income You cannot take a credit for foreign taxes paid or accrued on certain income that is excluded from U. 1040 state tax form S. 1040 state tax form gross income. 1040 state tax form Foreign Earned Income and Housing Exclusions You must reduce your foreign taxes available for the credit by the amount of those taxes paid or accrued on income that is excluded from U. 1040 state tax form S. 1040 state tax form income under the foreign earned income exclusion or the foreign housing exclusion. 1040 state tax form See Publication 54 for more information on the foreign earned income and housing exclusions. 1040 state tax form Wages completely excluded. 1040 state tax form   If your wages are completely excluded, you cannot take a credit for any of the foreign taxes paid or accrued on these wages. 1040 state tax form Wages partly excluded. 1040 state tax form   If only part of your wages is excluded, you cannot take a credit for the foreign income taxes allocable to the excluded part. 1040 state tax form You find the amount allocable to your excluded wages by multiplying the foreign tax paid or accrued on foreign earned income received or accrued during the tax year by a fraction. 1040 state tax form   The numerator of the fraction is your foreign earned income and housing amounts excluded under the foreign earned income and housing exclusions for the tax year minus otherwise deductible expenses definitely related and properly apportioned to that income. 1040 state tax form Deductible expenses do not include the foreign housing deduction. 1040 state tax form   The denominator is your total foreign earned income received or accrued during the tax year minus all deductible expenses allocable to that income (including the foreign housing deduction). 1040 state tax form If the foreign law taxes foreign earned income and some other income (for example, earned income from U. 1040 state tax form S. 1040 state tax form sources or a type of income not subject to U. 1040 state tax form S. 1040 state tax form tax), and the taxes on the other income cannot be segregated, the denominator of the fraction is the total amount of income subject to the foreign tax minus deductible expenses allocable to that income. 1040 state tax form Example. 1040 state tax form You are a U. 1040 state tax form S. 1040 state tax form citizen and a cash basis taxpayer, employed by Company X and living in Country A. 1040 state tax form Your records show the following: Foreign earned income received $125,000 Unreimbursed business travel expenses 20,000 Income tax paid to Country A 30,000 Exclusion of foreign earned  income and housing allowance 97,600     Because you can exclude part of your wages, you cannot claim a credit for part of the foreign taxes. 1040 state tax form To find that part, do the following. 1040 state tax form First, find the amount of business expenses allocable to excluded wages and therefore not deductible. 1040 state tax form To do this, multiply the otherwise deductible expenses by a fraction. 1040 state tax form That fraction is the excluded wages over your foreign earned income. 1040 state tax form   $20,000 × $97,600 $125,000 = $15,616             Next, find the numerator of the fraction by which you will multiply the foreign taxes paid. 1040 state tax form To do this, subtract business expenses allocable to excluded wages ($15,616) from excluded wages ($97,600). 1040 state tax form The result is $81,984. 1040 state tax form Then, find the denominator of the fraction by subtracting all your deductible expenses from all your foreign earned income ($125,000 − $20,000 = $105,000). 1040 state tax form Finally, multiply the foreign tax you paid by the resulting fraction. 1040 state tax form   $30,000 × $81,984  $105,000 = $23,424 The amount of Country A tax you cannot take a credit for is $23,424. 1040 state tax form Taxes on Income From Puerto Rico Exempt From U. 1040 state tax form S. 1040 state tax form Tax If you have income from Puerto Rican sources that is not taxable, you must reduce your foreign taxes paid or accrued by the taxes allocable to the exempt income. 1040 state tax form For information on figuring the reduction, see Publication 570. 1040 state tax form Possession Exclusion If you are a bona fide resident of American Samoa and exclude income from sources in American Samoa, you cannot take a credit for the taxes you pay or accrue on the excluded income. 1040 state tax form For more information on this exclusion, see Publication 570. 1040 state tax form Extraterritorial Income Exclusion You cannot take a credit for taxes you pay on qualifying foreign trade income excluded on Form 8873, Extraterritorial Income Exclusion. 1040 state tax form However, see Internal Revenue Code section 943(d) for an exception for certain withholding taxes. 1040 state tax form Taxes for Which You Can Only Take an Itemized Deduction You cannot claim a foreign tax credit for foreign income taxes paid or accrued under the following circumstances. 1040 state tax form However, you can claim an itemized deduction for these taxes. 1040 state tax form See Choosing To Take Credit or Deduction , earlier. 1040 state tax form Taxes Imposed By Sanctioned Countries (Section 901(j) Income) You cannot claim a foreign tax credit for income taxes paid or accrued to any country if the income giving rise to the tax is for a period (the sanction period) during which: The Secretary of State has designated the country as one that repeatedly provides support for acts of international terrorism, The United States has severed or does not conduct diplomatic relations with the country, or The United States does not recognize the country's government, and that government is not otherwise eligible to purchase defense articles or services under the Arms Export Control Act. 1040 state tax form The following countries meet this description for 2013. 1040 state tax form Income taxes paid or accrued to these countries in 2013 do not qualify for the credit. 1040 state tax form Cuba. 1040 state tax form Iran. 1040 state tax form Libya (but see Note later). 1040 state tax form North Korea. 1040 state tax form Sudan. 1040 state tax form Syria. 1040 state tax form Waiver of denial of the credit. 1040 state tax form   A waiver can be granted to a sanctioned country if the President of the United States determines that granting the waiver is in the national interest of the United States and will expand trade and investment opportunities for U. 1040 state tax form S. 1040 state tax form companies in the sanctioned country. 1040 state tax form The President must report to Congress his intentions to grant the waiver and his reasons for granting the waiver not less than 30 days before the date on which the waiver is granted. 1040 state tax form Note. 1040 state tax form Effective December 10, 2004, the President granted a waiver to Libya. 1040 state tax form Income taxes arising on or after this date qualify for the credit if they meet the other requirements in this publication. 1040 state tax form Limit on credit. 1040 state tax form   In figuring the foreign tax credit limit, discussed later, income from a sanctioned country is a separate category of foreign income unless a Presidential waiver is granted. 1040 state tax form You must fill out a separate Form 1116 for this income. 1040 state tax form This will prevent you from claiming a credit for foreign taxes paid or accrued to the sanctioned country. 1040 state tax form Example. 1040 state tax form You lived and worked in Iran until August, when you were transferred to Italy. 1040 state tax form You paid taxes to each country on the income earned in that country. 1040 state tax form You cannot claim a foreign tax credit for the foreign taxes paid on the income earned in Iran. 1040 state tax form Because the income earned in Iran is a separate category of foreign income, you must fill out a separate Form 1116 for that income. 1040 state tax form You cannot take a credit for taxes paid on the income earned in Iran, but that income is taxable by the United States. 1040 state tax form Figuring the credit when a sanction ends. 1040 state tax form    Table 1 lists the countries for which sanctions have ended or for which a Presidential waiver has been granted. 1040 state tax form For any of these countries, you can claim a foreign tax credit for the taxes paid or accrued to that country on the income for the period that begins after the end of the sanction period or the date the Presidential waiver was granted. 1040 state tax form Example. 1040 state tax form The sanctions against Country X ended on July 31. 1040 state tax form On August 19, you receive a distribution from a mutual fund of Country X income. 1040 state tax form The fund paid Country X income tax for you on the distribution. 1040 state tax form Because the distribution was made after the sanction ended, you may include the foreign tax paid on the distribution to compute your foreign tax credit. 1040 state tax form Amounts for the nonsanctioned period. 1040 state tax form   If a sanction period ends (or a Presidential waiver is granted) during your tax year and you are not able to determine the actual income and taxes for that period, you can allocate amounts to that period based on the number of days in the period that fall in your tax year. 1040 state tax form Multiply the income or taxes for the year by the following fraction to determine the amounts allocable to that period. 1040 state tax form   Number of nonsanctioned days in year  Number of days in year Example. 1040 state tax form You are a calendar year filer and received $20,000 of income from Country X in 2013 on which you paid tax of $4,500. 1040 state tax form Sanctions against Country X ended on July 11, 2013. 1040 state tax form You are unable to determine how much of the income or tax is for the nonsanctioned period. 1040 state tax form Because your tax year starts on January 1, and the Country X sanction ended on July 11, 2013, 173 days of your tax year are in the nonsanctioned period. 1040 state tax form You would compute the income for the nonsanctioned period as follows. 1040 state tax form 173 365 × $20,000 = $9,479             You would figure the tax for the nonsanctioned period as follows. 1040 state tax form 173 365 × $4,500 = $2,133 To figure your foreign tax credit, you would use $9,479 as the income from Country X and $2,133 as the tax. 1040 state tax form Further information. 1040 state tax form   The rules for figuring the foreign tax credit after a country's sanction period ends are more fully explained in Revenue Ruling 92-62, Cumulative Bulletin 1992-2, page 193. 1040 state tax form This Cumulative Bulletin can be found in many libraries and IRS offices. 1040 state tax form Table 1. 1040 state tax form Countries Removed From the Sanction List or Granted Presidential Waiver   Sanction Period Country Starting Date Ending Date Iraq February 1, 1991 June 27, 2004 Libya January 1, 1987 December 9, 2004* *Presidential waiver granted for qualified income taxes arising after December 9, 2004. 1040 state tax form Taxes Imposed on Certain Dividends You cannot claim a foreign tax credit for withholding tax (defined later ) on dividends paid or accrued if either of the following applies to the dividends. 1040 state tax form The dividends are on stock you held for less than 16 days during the 31-day period that begins 15 days before the ex-dividend date (defined later). 1040 state tax form The dividends are for a period or periods totaling more than 366 days on preferred stock you held for less than 46 days during the 91-day period that begins 45 days before the ex-dividend date. 1040 state tax form If the dividend is not for more than 366 days, rule (1) applies to the preferred stock. 1040 state tax form When figuring how long you held the stock, count the day you sold it, but do not count the day you acquired it or any days on which you were protected from risk of loss. 1040 state tax form Regardless of how long you held the stock, you cannot claim the credit to the extent you have an obligation under a short sale or otherwise to make payments related to the dividend for positions in substantially similar or related property. 1040 state tax form Withholding tax. 1040 state tax form   For this purpose, withholding tax includes any tax determined on a gross basis. 1040 state tax form It does not include any tax which is in the nature of a prepayment of a tax imposed on a net basis. 1040 state tax form Ex-dividend date. 1040 state tax form   The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock is not entitled to receive the next dividend payment. 1040 state tax form Example 1. 1040 state tax form You bought common stock from a foreign corporation on November 3. 1040 state tax form You sold the stock on November 19. 1040 state tax form You received a dividend on this stock because you owned it on the ex-dividend date of November 5. 1040 state tax form To claim the credit, you must have held the stock for at least 16 days within the 31-day period that began on October 21 (15 days before the ex-dividend date). 1040 state tax form Because you held the stock for 16 days, from November 4 until November 19, you are entitled to the credit. 1040 state tax form Example 2. 1040 state tax form The facts are the same as in Example 1 except that you sold the stock on November 14. 1040 state tax form You held the stock for only 11 days. 1040 state tax form You are not entitled to the credit. 1040 state tax form Exception. 1040 state tax form   If you are a securities dealer who actively conducts business in a foreign country, you may be able to claim a foreign tax credit for qualified taxes paid on dividends regardless of how long you held the stock or whether you were obligated to make payments for positions in substantially similar or related property. 1040 state tax form See section 901(k)(4) of the Internal Revenue Code for more information. 1040 state tax form Taxes Withheld on Income or Gain (Other Than Dividends) For income or gain (other than dividends) paid or accrued on property, you cannot claim a foreign tax credit for withholding tax (defined later): If you have not held the property for at least 16 days during the 31-day period that begins 15 days before the date on which the right to receive the payment arises, or To the extent you have to make related payments on positions in substantially similar or related property. 1040 state tax form When figuring how long you held the property, count the day you sold it, but do not count the day you acquired it or any days on which you were protected from risk of loss. 1040 state tax form Withholding tax. 1040 state tax form   For this purpose, withholding tax includes any tax determined on a gross basis. 1040 state tax form It does not include any tax which is in the nature of a prepayment of a tax imposed on a net basis. 1040 state tax form Exception for dealers. 1040 state tax form   If you are a dealer in property who actively conducts business in a foreign country, you may be able to claim a foreign tax credit for qualified taxes withheld on income or gain from that property regardless of how long you held it or whether you have to make related payments on positions in substantially similar or related property. 1040 state tax form See section 901(I)(2) of the Internal Revenue Code for more information. 1040 state tax form Covered Asset Acquisition ???You cannot take a credit for the disqualified portion of any foreign tax paid or accrued in connection with a covered asset acquisition. 1040 state tax form A covered asset acquisition includes certain acquisitions that result in a stepped-up basis for U. 1040 state tax form S. 1040 state tax form tax purposes but not for foreign tax purposes. 1040 state tax form For more information, see Internal Revenue Code section 901(m). 1040 state tax form The IRS intends to issue guidance that will explain this provision in greater detail. 1040 state tax form Taxes in Connection With the Purchase or Sale of Oil or Gas You cannot claim a foreign tax credit for taxes paid or accrued to a foreign country in connection with the purchase or sale of oil or gas extracted in that country if you do not have an economic interest in the oil or gas, and the purchase price or sales price is different from the fair market value of the oil or gas at the time of purchase or sale. 1040 state tax form Taxes on Foreign Mineral Income You must reduce any taxes paid or accrued to a foreign country or possession on mineral income from that country or possession if you were allowed a deduction for percentage depletion for any part of the mineral income. 1040 state tax form For details, see Regulations section 1. 1040 state tax form 901-3. 1040 state tax form Taxes From International Boycott Operations If you participate in or cooperate with an international boycott during the tax year, your foreign taxes resulting from boycott activities will reduce the total taxes available for credit. 1040 state tax form See the instructions for line 12 in the Form 1116 instructions to figure this reduction. 1040 state tax form In most cases, this rule does not apply to employees with wages who are working and living in boycotting countries, or to retirees with pensions who are living in these countries. 1040 state tax form List of boycotting countries. 1040 state tax form   A list of the countries which may require participation in or cooperation with an international boycott is published by the Department of the Treasury. 1040 state tax form As of November 2013, the following countries are listed. 1040 state tax form Iraq. 1040 state tax form Kuwait. 1040 state tax form Lebanon. 1040 state tax form Libya. 1040 state tax form Qatar. 1040 state tax form Saudi Arabia. 1040 state tax form Syria. 1040 state tax form United Arab Emirates. 1040 state tax form Yemen. 1040 state tax form    For information concerning changes to the list, write to: Internal Revenue Service International Section Philadelphia, PA 19255-0725 Determinations of whether the boycott rule applies. 1040 state tax form   You may request a determination from the Internal Revenue Service as to whether a particular operation constitutes participation in or cooperation with an international boycott. 1040 state tax form The procedures for obtaining a determination from the Service are outlined in Revenue Procedure 77-9 in Cumulative Bulletin 1977-1. 1040 state tax form Cumulative Bulletins are available in most IRS offices and you are welcome to read them there. 1040 state tax form Public inspection. 1040 state tax form   A determination and any related background file is open to public inspection. 1040 state tax form However, your identity and certain other information will remain confidential. 1040 state tax form Reporting requirements. 1040 state tax form   You must file a report with the IRS if you or any of the following persons have operations in or related to a boycotting country or with the government, a company, or a national of a boycotting country. 1040 state tax form A foreign corporation in which you own 10% or more of the voting power of all voting stock but only if you own the stock of the foreign corporation directly or through foreign entities. 1040 state tax form A partnership in which you are a partner. 1040 state tax form A trust you are treated as owning. 1040 state tax form Form 5713 required. 1040 state tax form   If you have to file a report, you must use Form 5713, International Boycott Report, and attach all supporting schedules. 1040 state tax form See the Instructions for Form 5713 for information on when and where to file the form. 1040 state tax form Penalty for failure to file. 1040 state tax form   If you willfully fail to make a report, in addition to other penalties, you may be fined $25,000 or imprisoned for no more than one year, or both. 1040 state tax form Taxes on Combined Foreign Oil and Gas Income You must reduce your foreign taxes by a portion of any foreign taxes imposed on combined foreign oil and gas income. 1040 state tax form The amount of the reduction is the amount by which your foreign oil and gas taxes exceed the amount of your combined foreign oil and gas income multiplied by a fraction equal to your pre-credit U. 1040 state tax form S. 1040 state tax form tax liability (Form 1040, line 44) divided by your worldwide taxable income. 1040 state tax form You may be entitled to carry over to other years taxes reduced under this rule. 1040 state tax form See Internal Revenue Code section 907(f). 1040 state tax form Combined foreign oil and gas income means the sum of foreign oil related income and foreign oil and gas extraction income. 1040 state tax form Foreign oil and gas taxes are the sum of foreign oil and gas extraction taxes and foreign oil related taxes. 1040 state tax form Taxes of U. 1040 state tax form S. 1040 state tax form Persons Controlling Foreign Corporations and Partnerships If you had control of a foreign corporation or a foreign partnership for the annual accounting period of that corporation or partnership that ended with or within your tax year, you may have to file an annual information return. 1040 state tax form If you do not file the required information return, you may have to reduce the foreign taxes that may be used for the foreign tax credit. 1040 state tax form See Penalty for not filing Form 5471 or Form 8865 , later. 1040 state tax form U. 1040 state tax form S. 1040 state tax form persons controlling foreign corporations. 1040 state tax form   If you are a U. 1040 state tax form S. 1040 state tax form citizen or resident who had control of a foreign corporation for an uninterrupted period of at least 30 days during the annual accounting period of that corporation, you may have to file an annual information return on Form 5471, Information Return of U. 1040 state tax form S. 1040 state tax form Persons With Respect To Certain Foreign Corporations. 1040 state tax form Under this rule, you generally had control of a foreign corporation if at any time during your tax year you owned: Stock possessing more than 50% of the total combined voting power of all classes of stock entitled to vote, or More than 50% of the total value of shares of all classes of stock of the foreign corporation. 1040 state tax form U. 1040 state tax form S. 1040 state tax form persons controlling foreign partnerships. 1040 state tax form   If you are a U. 1040 state tax form S. 1040 state tax form citizen or resident who had control of a foreign partnership at any time during the partnership's tax year, you may have to file
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Customer Satisfaction Surveys

This page provides a listing of current and recent IRS sponsored customer satisfaction surveys.

The IRS, as for all federal executive departments and agencies and their public websites, must comply with the Paperwork Reduction Act (44 U.S.C. Chapter 35) to ensure that information collected from the public, minimizes burden and maximizes public utility.

One of the principal requirements of the PRA is that organizations must have Office of Management and Budget approval before collecting information from the public (such as forms, general questionnaires, surveys, instructions and other types of information collections), and they must display the current OMB control number on the collection format.

IRS surveys conducted by mail, telephone and online provide the name of an IRS contact person and/or a helpline contact phone number. If you question the authenticity of the survey in any collection format, please review this page.

Summary information

IRS office

Activity surveyed

Expiration date

Delivery method

Area
surveyed

Frequency

Administered by
Appeals Appeals contacts, cases closed during fiscal year survey period 9/30/2013 Web: Those not responding are contacted via telephone (Call-out) National, area Quarterly ICF Macro, Inc.
Communication and Liaison Nationwide Tax Forums 11/30/2014 Web and in person paper surveys National Annual PCG Enterprises, Inc.
Large Business and International Industry and Coordinated Industry Examinations 3/31/2014 Phone
(Call-out)
National and five industries Annually PCG Enterprises, Inc.
LB&I Compliance Assurance Process 3/31/2014 Web National Annually PCG Enterprises, Inc.
LB&I Foreign Resident Compliance Examinations 3/31/2014 Mailed - paper survey National Semi-annually PCG Enterprises, Inc.
Small Business/Self-Employed Automated Collection System 9/30/2014 Phone (Call-in) National - Campus Annual PCG Enterprises, Inc.
SB/SE Automated Under Reporter 9/30/2014 Mailed - paper survey National - Campus Annual ICF Macro, Inc.
SB/SE Automated Under Reporter Toll-free 9/30/2014

Interactive Voice Response:

Phone
National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Center Exam 9/30/2014 Mailed - paper survey National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Center Exam Toll-free 9/30/2014 IVR Phone National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Services Collection Operation 9/30/2014 Mailed - paper survey National - Campus Annual PCG Enterprises, Inc
SB/SE Collection 9/30/2014 Mailed - paper survey National, area Annual Fors Marsh Group
SB/SE Field Examination 9/30/2014 Mailed - paper survey National, area Annual Fors Marsh Group
SB/SE Employment Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE Excise Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE Estate and Gift Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE American Customer Satisfaction Index 10/31/2013 Phone
(Call-out)
National Annual CFI Group
Tax Exempt/Government Entities Exempt Organizations Determinations 3/31/2014 Mailed paper survey National Semi-annually ICF Macro, Inc.
TE/GE Exempt Organizations Examinations 3/31/2014 Mailed paper survey National, area Semi-annually ICF Macro, Inc.
TE/GE Employee Plans Determinations 3/31/2014 Mailed paper survey National Semi-annually ICF Macro, Inc.
TE/GE Employee Plans Examinations 3/31/2014 Mailed paper survey National, area Semi-annually ICF Macro, Inc.
TE/GE Federal, State & Local Governments Examination 3/31/2014 Mailed paper survey National Annually ICF Macro, Inc.
TE/GE Toll-free 3/31/2014 Phone (Call-in) National Annually ICF Macro, Inc.
Taxpayer Advocate
Service
TAS closed cases 6/30/2014 Web: Those not responding are contacted via telephone (Call-out) National, area and office Quarterly PCG Enterprises, Inc.
Wage and Investment, Customer Assistance, Relationships and Education: Field Assistance Field Assistance 3/31/2014 Comment card - Paper National, areas Quarterly, annually PCG Enterprises, Inc.
W&I:CARE: Media & Publications Individual taxpayer 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Business Taxpayers 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Tax preparers 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Forms & Publications 9/30/2013 Online National Annually Fors Marsh Group
W&I:CARE:Stakeholder Partnerships, Education and Communication SPEC Partner 9/30/2013 Online National Annually Fors Marsh Group, LLC
W&I:Customer Account Services Adjustments 3/31/2014 Mailed - paper survey National Quarterly, annually Fors Marsh Group, LLC
W&I:CAS E-Help 6/8/2013 IVR Phone National Quarterly, annually PCG Enterprises, Inc.
W&I:CAS Injured Spouse 3/31/2013 Mailed - paper survey National Quarterly, Semi-annual Fors Marsh Group, LLC
W&I:CAS Practitioner Priority Service 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:CAS Toll-Free 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:CAS TE/GE Toll-Free 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Automated Collection System 9/30/2013 IVR Phone National Quarterly, annually PCG Enterprises,
Inc.
W&I:Compliance ACS Support 9/30/2013 Live phone National Quarterly, annually PCG Enterprises,
Inc.
W&I:Compliance American Customer Satisfaction Index 3/31/2013 Mailed - paper survey National One-time National Business Center, Inc., FCG, and CFI Group
W&I:Compliance Automated Under Reporter 9/30/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Compliance Center Examination 9/30/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Compliance Center Examination Toll-Free 9/30/2013 IVR Phone National Quarterly ICF Macro, Inc.
W&I:Compliance Compliance Services Collection Operation 9/30/2013 Live phone (Call-in) National Quarterly, annually PCG Enterprises, Inc.
W&I:Compliance Innocent Spouse 9/15/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Innocent Spouse 9/15/2013 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:R&A Taxpayer experience survey (formerly market segment survey) 10/31/2013 Mailed Survey
Customer Relations Survey
National One-time Fors Marsh Group, LLC
W&I:R&A Identity Protection Personal Identification Number 10/31/2013 Mail Survey
Customer Relations Survey
National One-time Fors Marsh Group, LLC
W&I:R&A Taxpayer experience survey (formerly market segment survey) 5/31/2014 Web National/Spanish Annual PCG Enterprises, Inc.

 

Page Last Reviewed or Updated: 13-Mar-2014

The 1040 State Tax Form

1040 state tax form Index Symbols 1231 property sale, Sale of property interest. 1040 state tax form 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040 state tax form 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. 1040 state tax form 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. 1040 state tax form 501(c)(3) organizations, Student loans. 1040 state tax form 529 program, Qualified tuition program (QTP). 1040 state tax form 83(b) election, How to make the choice. 1040 state tax form A Academic health centers Meals and lodging when teaching and research organization, Academic health center. 1040 state tax form Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. 1040 state tax form Accrual method taxpayers, Prepaid income. 1040 state tax form Accrued leave payment At time of retirement or resignation, Accrued leave payment. 1040 state tax form Disability retirement, Accrued leave payment. 1040 state tax form Activity not for profit, Activity not for profit. 1040 state tax form Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. 1040 state tax form Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. 1040 state tax form Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. 1040 state tax form Alien status, waiver of, Waiver of alien status. 1040 state tax form Aliens Nonresident, Nonresident aliens. 1040 state tax form Alimony, Alimony. 1040 state tax form Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. 1040 state tax form Stock options, Alternative minimum tax (AMT). 1040 state tax form Annuities Charitable gift, Charitable gift annuities. 1040 state tax form Railroad retirement, Railroad retirement annuities. 1040 state tax form Tax-sheltered, Limit for tax-sheltered annuities. 1040 state tax form Archer MSAs, Archer MSA contributions. 1040 state tax form , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 state tax form Armed forces, Military Combat zone bonus, Veterans' benefits. 1040 state tax form Disability, Disability. 1040 state tax form Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. 1040 state tax form Qualified reservist distribution, Qualified reservist distribution (QRD). 1040 state tax form Rehabilitative program payments, Veterans' benefits. 1040 state tax form Retirement pay, Military retirement pay. 1040 state tax form Veterans benefits, Veterans' benefits. 1040 state tax form Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. 1040 state tax form Back pay, award for, Back pay awards. 1040 state tax form Backup withholding Barter exchange transactions, Backup withholding. 1040 state tax form Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040 state tax form Barter income, Bartering Below-market loans, Below-market loans. 1040 state tax form Bequest for services, Bequest for services. 1040 state tax form Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. 1040 state tax form Black lung benefit payments, Black lung benefit payments. 1040 state tax form Bonuses, Bonuses and awards. 1040 state tax form , Employee awards or bonuses. 1040 state tax form Breach of contract Damages as income, Court awards and damages. 1040 state tax form Bribes, Bribes. 1040 state tax form Business expenses Reimbursements, Allowances and reimbursements. 1040 state tax form Business income, Business and Investment Income, More information. 1040 state tax form C Cafeteria plans, Cafeteria plans. 1040 state tax form Campaign contributions, Campaign contributions. 1040 state tax form Campus lodging, Qualified campus lodging. 1040 state tax form , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. 1040 state tax form Capital gains Recoveries, Capital gains. 1040 state tax form , Capital gains. 1040 state tax form Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. 1040 state tax form Incentive stock options (ISOs), Incentive stock options (ISOs). 1040 state tax form Sale of personal property, Sale of personal items. 1040 state tax form Car (see Vehicle, employer-provided) Car pools, Car pools. 1040 state tax form Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. 1040 state tax form Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. 1040 state tax form Catch-up contributions, Catch-up contributions. 1040 state tax form , Catch-up contributions. 1040 state tax form Charitable gift annuities, Charitable gift annuities. 1040 state tax form Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. 1040 state tax form Child support payments, Child support payments. 1040 state tax form Childcare providers, Childcare providers. 1040 state tax form , Food program payments to daycare providers. 1040 state tax form Chronic illness, Chronically ill individual. 1040 state tax form Accelerated death benefits paid to, Exclusion for chronic illness. 1040 state tax form Citizens outside U. 1040 state tax form S. 1040 state tax form Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. 1040 state tax form Clergy, Clergy Coal, Coal and iron ore. 1040 state tax form Colleges and universities Faculty lodging, Faculty lodging. 1040 state tax form Scholarships and fellowships, Scholarships and fellowships. 1040 state tax form Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. 1040 state tax form Workers', Workers' Compensation Compensatory damages, Other compensation. 1040 state tax form , Court awards and damages. 1040 state tax form Constructive receipt of income, Constructively received income. 1040 state tax form Copyrights Infringement damages, Court awards and damages. 1040 state tax form Royalties, Copyrights and patents. 1040 state tax form Corporate directors, Corporate director. 1040 state tax form Cost-of-living allowances, Government cost-of-living allowances. 1040 state tax form Court awards, Court awards and damages. 1040 state tax form (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. 1040 state tax form Credits Recoveries, refiguring of unused credits, Unused tax credits. 1040 state tax form , Unused tax credits. 1040 state tax form Currency transactions, foreign, Foreign currency transactions. 1040 state tax form D Damages from lawsuits, Court awards and damages. 1040 state tax form Back pay awards, Back pay awards. 1040 state tax form Breach of contract, Court awards and damages. 1040 state tax form Compensatory damages, Other compensation. 1040 state tax form , Court awards and damages. 1040 state tax form Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. 1040 state tax form Punitive damages, Court awards and damages. 1040 state tax form Daycare providers, Childcare providers. 1040 state tax form (see also Childcare providers) Food program payments to, Food program payments to daycare providers. 1040 state tax form De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. 1040 state tax form (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. 1040 state tax form Nonrecourse debts, Mortgage relief upon sale or other disposition. 1040 state tax form Recourse, Mortgage relief upon sale or other disposition. 1040 state tax form Stockholder's, Stockholder debt. 1040 state tax form Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 1040 state tax form Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. 1040 state tax form , Nonqualified deferred compensation plans of nonqualified entities. 1040 state tax form Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. 1040 state tax form Differential wage payments, Differential wage payments. 1040 state tax form Armed forces, Differential wage payments. 1040 state tax form Directors' fees, Corporate director. 1040 state tax form Disability Military, Disability. 1040 state tax form Pensions, Disability Pensions Workers' compensation, Disability pension. 1040 state tax form Person with, Persons with disabilities. 1040 state tax form Unemployment compensation, paid as substitute for, Types of unemployment compensation. 1040 state tax form Disaster relief Disaster mitigation payments, Disaster mitigation payments. 1040 state tax form Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040 state tax form Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. 1040 state tax form Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. 1040 state tax form Mortgage loan for early payment, Discounted mortgage loan. 1040 state tax form Dividends Restricted stock, Dividends received on restricted stock. 1040 state tax form Divorced taxpayers Stock options exercised incident to divorce, Tax form. 1040 state tax form Down payment assistance, Down payment assistance. 1040 state tax form E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. 1040 state tax form Educational institutions Faculty lodging, Faculty lodging. 1040 state tax form Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 state tax form Tax Counseling for the Elderly, Volunteer tax counseling. 1040 state tax form Election precinct officials, Election precinct official. 1040 state tax form Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. 1040 state tax form , Catch-up contributions. 1040 state tax form Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. 1040 state tax form Increased limit for last 3 years prior to retirement age, Increased limit. 1040 state tax form Limit on, Elective Deferrals Reporting by employer, Reporting by employer. 1040 state tax form Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040 state tax form Emotional distress damages, Emotional distress. 1040 state tax form Employee achievement awards, Employee achievement award. 1040 state tax form Employee awards or bonuses, Employee awards or bonuses. 1040 state tax form Employee compensation, Employee Compensation, Inherited property not substantially vested. 1040 state tax form Fringe benefits, Fringe Benefits, Special valuation rules. 1040 state tax form Restricted property, Restricted Property, Inherited property not substantially vested. 1040 state tax form Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. 1040 state tax form Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. 1040 state tax form Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. 1040 state tax form Employment Abroad, Employment abroad. 1040 state tax form Agency fees, Employment agency fees. 1040 state tax form Contracts Severance pay for cancellation of, Severance pay. 1040 state tax form Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. 1040 state tax form Conservation Subsidies, Energy conservation subsidies. 1040 state tax form Utility rebates, Utility rebates. 1040 state tax form Estate income, Estate and trust income. 1040 state tax form Estimated tax Unemployment compensation, Tax withholding. 1040 state tax form Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. 1040 state tax form Expected inheritance, Expected inheritance. 1040 state tax form Expenses paid by another, Expenses paid by another. 1040 state tax form Exxon Valdez settlement, Exxon Valdez settlement income. 1040 state tax form Eligible retirement plan, Contributions to eligible retirement plan. 1040 state tax form Income averaging, Income averaging. 1040 state tax form Legal expenses, Legal expenses. 1040 state tax form Reporting requirement-statement, Statement. 1040 state tax form F Faculty lodging, Faculty lodging. 1040 state tax form Fair market value (FMV), Fair market value. 1040 state tax form Stock options, Grant of option. 1040 state tax form Farming Qualified farm debt, cancellation of, Excluded debt. 1040 state tax form Federal employees Accrued leave payment, Accrued leave payment. 1040 state tax form Cost-of-living allowances, Government cost-of-living allowances. 1040 state tax form Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 1040 state tax form Federal income tax Refunds, Federal income tax refund. 1040 state tax form Fees for services, Fees for services. 1040 state tax form Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. 1040 state tax form FICA withholding Foreign employers, U. 1040 state tax form S. 1040 state tax form citizens working for in U. 1040 state tax form S. 1040 state tax form , Social security and Medicare taxes. 1040 state tax form Paid by employer, Social security and Medicare taxes paid by employer. 1040 state tax form Fiduciaries Fees for services, Fees for services. 1040 state tax form , Personal representatives. 1040 state tax form Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. 1040 state tax form No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. 1040 state tax form Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 state tax form Foreign Currency transactions, Foreign currency transactions. 1040 state tax form Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. 1040 state tax form Income, Reminders Service, Service-connected disability. 1040 state tax form Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. 1040 state tax form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. 1040 state tax form Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. 1040 state tax form Repayment of commissions paid in advance, Advance commissions and other earnings. 1040 state tax form Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. 1040 state tax form Personal property rental, reporting income from, Reporting business income and expenses. 1040 state tax form Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. 1040 state tax form Personal property rental, reporting income from, Reporting business income and expenses. 1040 state tax form Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. 1040 state tax form Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. 1040 state tax form Royalties, Royalties Form 1040A Recoveries, Where to report. 1040 state tax form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. 1040 state tax form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. 1040 state tax form Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. 1040 state tax form , Estate and trust income. 1040 state tax form Form 1065 Partnership return, Partnership return. 1040 state tax form Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). 1040 state tax form , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. 1040 state tax form Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. 1040 state tax form , Backup withholding. 1040 state tax form Form 1099-C Cancellation of debt, Form 1099-C. 1040 state tax form Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. 1040 state tax form Form 1099-G State tax refunds, State tax refund. 1040 state tax form Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. 1040 state tax form Stock options exercised incident to divorce, Tax form. 1040 state tax form Form 1099-R Charitable gift annuities, Charitable gift annuities. 1040 state tax form Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. 1040 state tax form Surrender of life insurance policy for cash, Surrender of policy for cash. 1040 state tax form Form 1120-POL Political organizations, Campaign contributions. 1040 state tax form Form 1120S S corporation return, S corporation return. 1040 state tax form Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. 1040 state tax form , Schedule K-1 (Form 1120S). 1040 state tax form Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). 1040 state tax form Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. 1040 state tax form Archer MSAs and long-term care insurance contracts, Archer MSA contributions. 1040 state tax form Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. 1040 state tax form Form SSA-1099 Social security benefit statement, Form SSA-1099. 1040 state tax form Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. 1040 state tax form Accrued leave payment at time of retirement or resignation, Accrued leave payment. 1040 state tax form Back pay awards, Back pay awards. 1040 state tax form Bonuses or awards, Bonuses and awards. 1040 state tax form Elective deferrals, reporting by employer, Reporting by employer. 1040 state tax form Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. 1040 state tax form Stock options from employers, Tax form. 1040 state tax form Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. 1040 state tax form Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. 1040 state tax form Form W-9 Request for taxpayer identification number, Backup withholding. 1040 state tax form Foster care, Foster care providers. 1040 state tax form Foster Grandparent Program, National Senior Service Corps programs. 1040 state tax form Found property, Found property. 1040 state tax form Free tax services, Free help with your tax return. 1040 state tax form Fringe benefits, Fringe Benefits, Special valuation rules. 1040 state tax form Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. 1040 state tax form Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. 1040 state tax form Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. 1040 state tax form Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. 1040 state tax form Vehicle, Employer-provided vehicles. 1040 state tax form Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. 1040 state tax form G Gambling winnings and losses, Gambling winnings. 1040 state tax form Gas Royalties from, Oil, gas, and minerals. 1040 state tax form Gifts, Gifts and inheritances. 1040 state tax form Holiday gifts from employer, Holiday gifts. 1040 state tax form Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. 1040 state tax form Group-term life insurance Worksheets, Figuring the taxable cost. 1040 state tax form , Worksheet 1. 1040 state tax form Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. 1040 state tax form H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). 1040 state tax form Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040 state tax form Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). 1040 state tax form Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). 1040 state tax form Savings account, Health savings accounts (HSA). 1040 state tax form Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. 1040 state tax form Hobby losses, Hobby losses. 1040 state tax form Holding period requirement, Holding period requirement. 1040 state tax form Holiday gifts, Holiday gifts. 1040 state tax form Holocaust victims restitution, Holocaust victims restitution. 1040 state tax form Home, sale of, Sale of home. 1040 state tax form Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. 1040 state tax form Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). 1040 state tax form Income Assigned, Assignment of income. 1040 state tax form Business and investment, Business and Investment Income, More information. 1040 state tax form Constructive receipt of, Constructively received income. 1040 state tax form Estate and trust, Estate and trust income. 1040 state tax form Foreign employers, Foreign Employer Illegal, Illegal activities. 1040 state tax form Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. 1040 state tax form S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. 1040 state tax form Indian money account, Indian money account litigation settlement. 1040 state tax form Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. 1040 state tax form Inherited IRA, Inherited pension or IRA. 1040 state tax form Inheritance, Gifts and inheritances. 1040 state tax form IRA, Inherited pension or IRA. 1040 state tax form Property not substantially vested, Inherited property not substantially vested. 1040 state tax form Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040 state tax form Insurance Credit card, Credit card insurance. 1040 state tax form Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. 1040 state tax form Frozen deposits, Interest on frozen deposits. 1040 state tax form Mortgage refunds, Mortgage interest refund. 1040 state tax form Option on insurance, Interest option on insurance. 1040 state tax form Recovery amounts, Interest on recovery. 1040 state tax form Savings bond, Interest on qualified savings bonds. 1040 state tax form State and local government obligations, Interest on state and local government obligations. 1040 state tax form Interference with business operations Damages as income, Court awards and damages. 1040 state tax form International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. 1040 state tax form Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. 1040 state tax form IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. 1040 state tax form Itemized deductions Limited, Itemized deductions limited. 1040 state tax form Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. 1040 state tax form Joint returns Social security benefits or railroad retirement payments, Joint return. 1040 state tax form Joint state/local tax return Recoveries, Joint state or local income tax return. 1040 state tax form Jury duty pay, Jury duty. 1040 state tax form K Kickbacks, Kickbacks. 1040 state tax form L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. 1040 state tax form Dues, Union benefits and dues. 1040 state tax form Strike and lockout benefits, Strike and lockout benefits. 1040 state tax form Unemployment benefits paid from, Payments by a union. 1040 state tax form Last day of tax year, income received on, Constructively received income. 1040 state tax form Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. 1040 state tax form Life insurance Employer-owned, Employer-owned life insurance contract. 1040 state tax form Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. 1040 state tax form Loans, Discounted mortgage loan. 1040 state tax form (see also Mortgage) Below-market, Below-market loans. 1040 state tax form Student, Student loans. 1040 state tax form Lockout benefits, Strike and lockout benefits. 1040 state tax form Lodging Campus lodging, Qualified campus lodging. 1040 state tax form , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. 1040 state tax form Replacement housing payments, Replacement housing payments. 1040 state tax form Long-term care insurance, Long-term care coverage. 1040 state tax form , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. 1040 state tax form Lump-sum distributions Survivor benefits, Lump-sum payments. 1040 state tax form M Manufacturer incentive payments, Manufacturer incentive payments. 1040 state tax form Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 state tax form Medical Care reimbursements, Reimbursement for medical care. 1040 state tax form Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 state tax form Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 state tax form Benefits, Medicare. 1040 state tax form Tax paid by employer, Social security and Medicare taxes paid by employer. 1040 state tax form Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. 1040 state tax form Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. 1040 state tax form 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. 1040 state tax form Discounted loan, Discounted mortgage loan. 1040 state tax form Interest refund, Mortgage interest refund. 1040 state tax form Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). 1040 state tax form Relief, Mortgage relief upon sale or other disposition. 1040 state tax form Motor vehicle, employer-provided, Employer-provided vehicles. 1040 state tax form Moving expenses Reimbursements, Allowances and reimbursements. 1040 state tax form , Moving expense reimbursements. 1040 state tax form MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 state tax form N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. 1040 state tax form National Senior Service Corps, National Senior Service Corps programs. 1040 state tax form No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. 1040 state tax form Nobel prize, Pulitzer, Nobel, and similar prizes. 1040 state tax form Nonrecourse debt, Mortgage relief upon sale or other disposition. 1040 state tax form Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. 1040 state tax form Notary fees, Notary public. 1040 state tax form Notes received for services, Note received for services. 1040 state tax form Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 state tax form O Oil Royalties from, Oil, gas, and minerals. 1040 state tax form Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 1040 state tax form Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. 1040 state tax form Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. 1040 state tax form Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. 1040 state tax form Royalties, Copyrights and patents. 1040 state tax form Peace Corps, Peace Corps. 1040 state tax form Pensions Clergy, Pension. 1040 state tax form Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. 1040 state tax form Military, Military retirement pay. 1040 state tax form Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. 1040 state tax form Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. 1040 state tax form Price reduced after purchase, Price reduced after purchase. 1040 state tax form Prizes and awards, Bonuses and awards. 1040 state tax form , Prizes and awards. 1040 state tax form Achievement awards, Employee achievement award. 1040 state tax form Employee awards or bonuses, Employee awards or bonuses. 1040 state tax form Length-of-service awards, Employee achievement award. 1040 state tax form Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. 1040 state tax form Safety achievement, Employee achievement award. 1040 state tax form Scholarship prizes, Prizes. 1040 state tax form Profit-sharing plan, Retirement and profit-sharing plans. 1040 state tax form Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. 1040 state tax form Public safety officers killed in line of duty, Public safety officer killed in the line of duty. 1040 state tax form Public transportation passes, employer-provided, Transportation, Transit pass. 1040 state tax form Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. 1040 state tax form Punitive damages, Court awards and damages. 1040 state tax form Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). 1040 state tax form R Raffles, Lotteries and raffles. 1040 state tax form Railroad Retirement annuities, Railroad retirement annuities. 1040 state tax form Retirement benefits, Social security and equivalent railroad retirement benefits. 1040 state tax form Sick pay, Railroad sick pay. 1040 state tax form Unemployment compensation benefits, Types of unemployment compensation. 1040 state tax form Real estate Qualified real property business debt, cancellation of, Excluded debt. 1040 state tax form Rebates Cash, Cash rebates. 1040 state tax form Utility, Utility rebates. 1040 state tax form Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. 1040 state tax form Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. 1040 state tax form , Unused tax credits. 1040 state tax form Refunds Federal income tax, Federal income tax refund. 1040 state tax form Mortgage interest, Mortgage interest refund. 1040 state tax form State tax, State tax refund. 1040 state tax form Rehabilitative program payments, Veterans' benefits. 1040 state tax form Reimbursements Business expenses, Allowances and reimbursements. 1040 state tax form Casualty losses, Casualty insurance and other reimbursements. 1040 state tax form Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. 1040 state tax form Moving expenses, Allowances and reimbursements. 1040 state tax form , Moving expense reimbursements. 1040 state tax form Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. 1040 state tax form Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. 1040 state tax form Repayments, Repayments, Year of deduction (or credit). 1040 state tax form Repossession, Canceled sales contract. 1040 state tax form Restricted property, Restricted Property, Inherited property not substantially vested. 1040 state tax form Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. 1040 state tax form Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. 1040 state tax form (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. 1040 state tax form Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. 1040 state tax form Roth contributions, Designated Roth contributions. 1040 state tax form Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. 1040 state tax form Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. 1040 state tax form Sales contracts Cancellation of, Canceled sales contract. 1040 state tax form SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. 1040 state tax form Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. 1040 state tax form Self-employed persons U. 1040 state tax form S. 1040 state tax form citizens working for foreign employers in U. 1040 state tax form S. 1040 state tax form treated as, Social security and Medicare taxes. 1040 state tax form Senior Companion Program, National Senior Service Corps programs. 1040 state tax form Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). 1040 state tax form Severance pay, Severance pay. 1040 state tax form Outplacement services, Outplacement services. 1040 state tax form Sick pay, Sick pay. 1040 state tax form Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040 state tax form SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. 1040 state tax form Smallpox vaccine injuries, Smallpox vaccine injuries. 1040 state tax form Social security and Medicare taxes Foreign employers, U. 1040 state tax form S. 1040 state tax form citizens working for in U. 1040 state tax form S. 1040 state tax form , Social security and Medicare taxes. 1040 state tax form Paid by employer, Social security and Medicare taxes paid by employer. 1040 state tax form Social security benefits, Social security and equivalent railroad retirement benefits. 1040 state tax form Standard deduction Recoveries, Standard deduction limit. 1040 state tax form , Standard deduction for earlier years. 1040 state tax form State employees Unemployment benefits paid to, State employees. 1040 state tax form State or local governments Interest on obligations of, Interest on state and local government obligations. 1040 state tax form State or local taxes Refunds, State tax refund. 1040 state tax form Statutory stock option holding period, Sale of the stock. 1040 state tax form Stock appreciation rights, Stock appreciation rights. 1040 state tax form Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. 1040 state tax form Grant, Grant of option. 1040 state tax form Sale, Sale of the stock. 1040 state tax form Stock options, statutory Exercise, Exercise of option. 1040 state tax form Grant, Grant of option. 1040 state tax form Sale, Sale of the stock. 1040 state tax form Stockholder debts, Stockholder debt. 1040 state tax form Stolen property, Stolen property. 1040 state tax form Strike benefits, Strike and lockout benefits. 1040 state tax form Student loans Cancellation of debt, Student loans. 1040 state tax form Substantial risk of forfeiture, Substantial risk of forfeiture. 1040 state tax form Substantially vested property, Substantially vested. 1040 state tax form Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. 1040 state tax form Supplemental unemployment benefits, Supplemental unemployment benefits. 1040 state tax form Surviving spouse Life insurance proceeds paid to, Surviving spouse. 1040 state tax form Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. 1040 state tax form Tax Counseling for the Elderly, Volunteer tax counseling. 1040 state tax form Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040 state tax form Terminal illness, Exclusion for terminal illness. 1040 state tax form Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. 1040 state tax form Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. 1040 state tax form Tour guides, free tours for, Free tour. 1040 state tax form Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. 1040 state tax form , Repayment of benefits. 1040 state tax form Transferable property, Transferable property. 1040 state tax form Transit passes, Transportation, Transit pass. 1040 state tax form Travel agencies Free tour to organizer of group of tourists, Free tour. 1040 state tax form Travel and transportation expenses Free tours from travel agencies, Free tour. 1040 state tax form Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. 1040 state tax form School children, transporting of, Transporting school children. 1040 state tax form Trusts Grantor trusts, Grantor trust. 1040 state tax form Income, Estate and trust income. 1040 state tax form Tuition program, qualified (QTP), Qualified tuition program (QTP). 1040 state tax form Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. 1040 state tax form V VA payments, VA payments. 1040 state tax form Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. 1040 state tax form Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. 1040 state tax form Employer-provided, Employer-provided vehicles. 1040 state tax form Veterans benefits, Veterans' benefits. 1040 state tax form Disability compensation, Retroactive VA determination. 1040 state tax form Retroactive VA determination, Retroactive VA determination. 1040 state tax form Special statute of limitations. 1040 state tax form , Special statute of limitations. 1040 state tax form Viatical settlements, Viatical settlement. 1040 state tax form Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. 1040 state tax form Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). 1040 state tax form W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. 1040 state tax form Winter energy payments, Payments to reduce cost of winter energy. 1040 state tax form Withholding Barter exchange transactions, Backup withholding. 1040 state tax form Unemployment compensation, Tax withholding. 1040 state tax form Work-training programs, Work-training program. 1040 state tax form Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. 1040 state tax form , Worksheet 1. 1040 state tax form Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications