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2010 Tax

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2010 Tax

2010 tax Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. 2010 tax , Students, teachers, and researchers. 2010 tax A Accuracy-related penalties, Accuracy-related penalty. 2010 tax Additional Medicare Tax, Additional Medicare Tax. 2010 tax , Additional Medicare Tax. 2010 tax Adoption credit Dual-status alien, Adoption credit. 2010 tax Nonresident alien, Adoption credit. 2010 tax Resident alien, Adoption credit. 2010 tax Agricultural workers, Agricultural workers. 2010 tax , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. 2010 tax Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. 2010 tax S. 2010 tax possessions. 2010 tax , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. 2010 tax Source rule, Pensions and Annuities Asset-use test, Asset-use test. 2010 tax Assistance (see Tax help) Athletes, professional, Professional athletes. 2010 tax Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. 2010 tax Beneficiary of estate or trust, Beneficiary of an estate or trust. 2010 tax Business expenses, ordinary and necessary, Ordinary and necessary business expenses. 2010 tax Business operations, Business operations. 2010 tax Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. 2010 tax S. 2010 tax , Trade or Business in the United States Business-activities test, Business-activities test. 2010 tax C Canada Commuters, Regular commuters from Canada or Mexico. 2010 tax Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). 2010 tax Residents of, Residents of Mexico or Canada or U. 2010 tax S. 2010 tax nationals. 2010 tax Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. 2010 tax Withholding tax, U. 2010 tax S. 2010 tax nationals or residents of Canada, Mexico, or South Korea. 2010 tax Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. 2010 tax Central withholding agreements, Central withholding agreements. 2010 tax Charitable contributions, Charitable contributions. 2010 tax Child and dependent care credit Dual-status alien, Child and dependent care credit. 2010 tax Nonresident alien, Child and dependent care credit. 2010 tax Resident alien, Child and dependent care credit. 2010 tax Child tax credit Resident alien, Child tax credit. 2010 tax , Child tax credit. 2010 tax , Child tax credit. 2010 tax Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. 2010 tax Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. 2010 tax Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. 2010 tax Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. 2010 tax Resident alien, Credit for the elderly or the disabled. 2010 tax Credits against tax Child and dependent care credit, Child and dependent care credit. 2010 tax , Child and dependent care credit. 2010 tax Child tax credit, Child tax credit. 2010 tax , Child tax credit. 2010 tax , Child tax credit. 2010 tax Credit for the elderly or the disabled, 6) Tax credits. 2010 tax Dual-status alien, Credits Earned income credit, Earned income credit. 2010 tax , 6) Tax credits. 2010 tax Education credits, Education credits. 2010 tax , Education credits. 2010 tax , 6) Tax credits. 2010 tax Excess social security tax withheld, Excess social security tax withheld. 2010 tax Foreign tax credit, Foreign tax credit. 2010 tax , Foreign tax credit. 2010 tax Hope credit, Education credits. 2010 tax , Education credits. 2010 tax Lifetime learning credit, Education credits. 2010 tax , Education credits. 2010 tax Retirement savings contributions, Retirement savings contributions credit. 2010 tax , Retirement savings contributions credit. 2010 tax , Retirement savings contributions credit. 2010 tax Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2010 tax Tax withheld at source, Tax withheld at the source. 2010 tax Tax withheld on partnership income, Tax withheld on partnership income. 2010 tax Withholding from wages, Withholding from wages. 2010 tax Crew members Alien status, Crew members. 2010 tax Compensation, Crew members. 2010 tax Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. 2010 tax Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. 2010 tax Depreciable property, Depreciable property. 2010 tax Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. 2010 tax Dividends, U. 2010 tax S. 2010 tax source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. 2010 tax Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. 2010 tax Earned income credit, 6) Tax credits. 2010 tax Education credit, 6) Tax credits. 2010 tax Exemptions, 2) Exemptions. 2010 tax Foreign tax credit, Foreign tax credit. 2010 tax Forms to file, Forms To File Head of household. 2010 tax , 3) Head of household. 2010 tax Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. 2010 tax Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. 2010 tax Tax rates, 5) Tax rates. 2010 tax When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. 2010 tax Nonresident alien, Earned income credit. 2010 tax Resident alien, Earned income credit. 2010 tax Education credits Dual-status alien, 6) Tax credits. 2010 tax Nonresident alien, Education credits. 2010 tax Resident alien, Education credits. 2010 tax Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. 2010 tax Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. 2010 tax Employees of international organizations, Employees of international organizations. 2010 tax Employees, household, Household employees. 2010 tax Employees, withholding exemption under tax treaty, Employees and independent contractors. 2010 tax Employer identification number, Employer identification number (EIN). 2010 tax Estate, beneficiary, Beneficiary of an estate or trust. 2010 tax Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. 2010 tax Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. 2010 tax Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. 2010 tax Compensation from a foreign employer, Students and exchange visitors. 2010 tax Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. 2010 tax Treaty income, Income affected by treaties. 2010 tax , Treaty Income Exempt individual, Exempt individual. 2010 tax Exemption from withholding Employees, Employees and independent contractors. 2010 tax Independent contractors, Employees and independent contractors. 2010 tax Students, teachers, and researchers, Students, teachers, and researchers. 2010 tax Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. 2010 tax Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. 2010 tax S. 2010 tax nationals. 2010 tax Residents of South Korea, Residents of South Korea. 2010 tax U. 2010 tax S. 2010 tax nationals, Residents of Mexico or Canada or U. 2010 tax S. 2010 tax nationals. 2010 tax Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2010 tax Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. 2010 tax Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2010 tax Nonresident alien, Figuring Your Tax U. 2010 tax S. 2010 tax Virgin Islands, Aliens from the U. 2010 tax S. 2010 tax Virgin Islands. 2010 tax Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. 2010 tax Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. 2010 tax , Foreign employer. 2010 tax Foreign government employees Alien status, Foreign government-related individuals. 2010 tax Exempt from U. 2010 tax S. 2010 tax tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. 2010 tax S. 2010 tax tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. 2010 tax Foreign tax credit Dual-status alien, Foreign tax credit. 2010 tax Nonresident alien, Foreign tax credit. 2010 tax Resident alien, Foreign tax credit. 2010 tax Forms, Form 8843. 2010 tax 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. 2010 tax , Foreign tax credit. 2010 tax , Foreign tax credit. 2010 tax 2063, Form 2063 2106, Deductible travel expenses. 2010 tax 2210, Penalty for failure to pay estimated income tax. 2010 tax 3903, Moving expenses. 2010 tax 4563, Residents of American Samoa. 2010 tax 4790 (see FinCEN 105) 6251, Alternative minimum tax. 2010 tax 8233, Employees and independent contractors. 2010 tax 8275, Disclosure statement. 2010 tax 8288, Credit for tax withheld. 2010 tax 8288-A, Credit for tax withheld. 2010 tax 8288-B, Withholding certificates. 2010 tax 8801, Credit for prior year minimum tax. 2010 tax 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. 2010 tax 8843, Form 8843. 2010 tax 8854, Reporting requirements. 2010 tax FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. 2010 tax W-7, Individual taxpayer identification number (ITIN). 2010 tax W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. 2010 tax G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. 2010 tax Resident alien, Head of household. 2010 tax Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. 2010 tax I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. 2010 tax Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. 2010 tax Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. 2010 tax S. 2010 tax sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. 2010 tax Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. 2010 tax Exemptions for spouse and dependents, Students and business apprentices from India. 2010 tax Standard deduction, Students and business apprentices from India. 2010 tax Withholding allowances, Students and business apprentices from India. 2010 tax Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 2010 tax Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 2010 tax Intangible property, Intangible property. 2010 tax Interest Portfolio, Portfolio interest. 2010 tax , Interest that does not qualify as portfolio interest. 2010 tax Interest income Contingent, Contingent interest. 2010 tax Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. 2010 tax Exempt from U. 2010 tax S. 2010 tax tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. 2010 tax Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. 2010 tax K Korea, South Exemptions, Residents of South Korea. 2010 tax , Exemptions Married filing separately, Married nonresident alien. 2010 tax Qualifying widow filing status, Qualifying widow(er). 2010 tax Withholding tax, U. 2010 tax S. 2010 tax nationals or residents of Canada, Mexico, or South Korea. 2010 tax L Last year of residency, Last Year of Residency Long-term U. 2010 tax S. 2010 tax resident Defined, Long-term resident defined. 2010 tax Expatriation tax, Long-term resident defined. 2010 tax Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. 2010 tax Of nonresident aliens, Losses. 2010 tax Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. 2010 tax Resident alien, Married filing jointly. 2010 tax Medical condition, Medical condition. 2010 tax Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. 2010 tax Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). 2010 tax Residents of, Residents of Mexico or Canada or U. 2010 tax S. 2010 tax nationals. 2010 tax Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. 2010 tax Withholding tax, U. 2010 tax S. 2010 tax nationals or residents of Canada, Mexico, or South Korea. 2010 tax Miscellaneous deductions, Job expenses and other miscellaneous deductions. 2010 tax Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. 2010 tax Multi-level marketing, Multi-level marketing. 2010 tax , Multi-level marketing. 2010 tax Municipal bonds, State and local government obligations. 2010 tax N National of the United States, Qualifying widow(er). 2010 tax , 5) Tax rates. 2010 tax , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. 2010 tax Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. 2010 tax Business expenses, Ordinary and necessary business expenses. 2010 tax Casualty and theft losses, Casualty and theft losses. 2010 tax Charitable contributions, Charitable contributions. 2010 tax Child care credit, Child and dependent care credit. 2010 tax Credit for excess social security tax withheld, Excess social security tax withheld. 2010 tax Credit for income tax withheld, Withholding from wages. 2010 tax Credit for prior year minimum tax, Credit for prior year minimum tax. 2010 tax Defined, Nonresident Aliens Earned income credit, Earned income credit. 2010 tax Education credits, Education credits. 2010 tax Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. 2010 tax Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. 2010 tax How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 2010 tax Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. 2010 tax Losses, Losses. 2010 tax Married filing jointly, Married nonresident alien. 2010 tax Miscellaneous deductions, Job expenses and other miscellaneous deductions. 2010 tax Moving expenses, Moving expenses. 2010 tax Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). 2010 tax Standard deduction, Standard deduction. 2010 tax State and local income taxes, State and local income taxes. 2010 tax Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2010 tax Tax withheld at source, Tax withheld at the source. 2010 tax Travel expenses, Travel expenses. 2010 tax Withholding from partnership income, Tax withheld on partnership income. 2010 tax Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. 2010 tax Registered, Obligations in registered form. 2010 tax Original issue discount, Original issue discount (OID). 2010 tax P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. 2010 tax Payment against U. 2010 tax S. 2010 tax tax, Payments Tax withheld at the source, Tax withheld at the source. 2010 tax Withholding from wages, Tax Withheld Penalties, Penalties. 2010 tax , Penalties Accuracy-related, Accuracy-related penalty. 2010 tax Failure to file, Filing late. 2010 tax Failure to pay, Paying tax late. 2010 tax Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. 2010 tax Fraud, Fraud. 2010 tax Frivolous tax submission, Frivolous tax submission. 2010 tax Negligence, Negligence or disregard. 2010 tax Substantial understatement of income tax, Substantial understatement of income tax. 2010 tax Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. 2010 tax Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. 2010 tax Pensions, Pensions. 2010 tax Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. 2010 tax Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. 2010 tax S. 2010 tax business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. 2010 tax , Interest that does not qualify as portfolio interest. 2010 tax Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. 2010 tax Property Depreciable, Depreciable property. 2010 tax Intangible, Intangible property. 2010 tax Inventory, Inventory property. 2010 tax Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. 2010 tax Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. 2010 tax S. 2010 tax possessions. 2010 tax , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. 2010 tax Q Qualified investment entity Distributions paid by, Qualified investment entities. 2010 tax R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. 2010 tax Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. 2010 tax Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. 2010 tax S. 2010 tax real property interest, U. 2010 tax S. 2010 tax real property interest. 2010 tax Real property income, Real property income. 2010 tax Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. 2010 tax Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. 2010 tax , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. 2010 tax Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. 2010 tax , Child tax credit. 2010 tax , Child tax credit. 2010 tax Defined, Resident Aliens Education credits, Education credits. 2010 tax Head of household, Head of household. 2010 tax Married filing jointly, Married filing jointly. 2010 tax Qualifying widow(er), Qualifying widow(er). 2010 tax Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. 2010 tax Nonresident alien, Retirement savings contributions credit. 2010 tax Resident alien, Retirement savings contributions credit. 2010 tax Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. 2010 tax Where to get, Where to get a sailing or departure permit. 2010 tax Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. 2010 tax Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. 2010 tax Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. 2010 tax Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). 2010 tax Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. 2010 tax Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. 2010 tax Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. 2010 tax State and local income taxes, State and local income taxes. 2010 tax Stocks, trading in, Trading in stocks, securities, and commodities. 2010 tax Student loan interest expense, Student loan interest expense. 2010 tax Students Alien status, Students. 2010 tax Engaged in U. 2010 tax S. 2010 tax business, Students and trainees. 2010 tax Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. 2010 tax Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. 2010 tax , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. 2010 tax , Students and business apprentices from India. 2010 tax , Students and business apprentices from India. 2010 tax , Students and business apprentices from India. 2010 tax Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. 2010 tax , Tax home. 2010 tax Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2010 tax Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. 2010 tax Income affected by, Income affected by treaties. 2010 tax Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. 2010 tax Teachers Alien status, Teachers and trainees. 2010 tax Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. 2010 tax , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. 2010 tax S. 2010 tax , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. 2010 tax Business operations, Business operations. 2010 tax Income from U. 2010 tax S. 2010 tax sources, Effectively Connected Income Partnerships, Partnerships. 2010 tax Personal services, Personal Services Students and trainees, Students and trainees. 2010 tax Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. 2010 tax Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. 2010 tax Trainees, Teachers and trainees. 2010 tax , Students and trainees. 2010 tax Transportation income Connected with U. 2010 tax S. 2010 tax business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. 2010 tax Travel expenses, Travel expenses. 2010 tax Treaties, income affected by, Income affected by treaties. 2010 tax Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. 2010 tax TTY/TDD information, How To Get Tax Help U U. 2010 tax S Virgin Islands, residents of Withholding on wages, Residents of the U. 2010 tax S. 2010 tax Virgin Islands. 2010 tax U. 2010 tax S. 2010 tax national, Qualifying widow(er). 2010 tax , 5) Tax rates. 2010 tax , Withholding on Wages U. 2010 tax S. 2010 tax real property holding corporation, U. 2010 tax S. 2010 tax real property holding corporation. 2010 tax U. 2010 tax S. 2010 tax real property interest, U. 2010 tax S. 2010 tax real property interest. 2010 tax U. 2010 tax S. 2010 tax tax-exempt income, expenses allocable to, Expenses allocable to U. 2010 tax S. 2010 tax tax-exempt income. 2010 tax U. 2010 tax S. 2010 tax Virgin Islands, residents of Where to file, Aliens from the U. 2010 tax S. 2010 tax Virgin Islands. 2010 tax W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. 2010 tax When to file, When To File, When to file for deductions and credits. 2010 tax Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. 2010 tax Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. 2010 tax Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. 2010 tax Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. 2010 tax S. 2010 tax nationals or residents of Canada, Mexico, or South Korea. 2010 tax Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. 2010 tax S. 2010 tax nationals, U. 2010 tax S. 2010 tax nationals or residents of Canada, Mexico, or South Korea. 2010 tax U. 2010 tax S. 2010 tax Virgin Islands, residents of, Residents of the U. 2010 tax S. 2010 tax Virgin Islands. 2010 tax Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications
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Individual Shared Responsibility Provision - Exemptions

 

The individual shared responsibility provision requires you and each member of your family to have basic health insurance coverage (also known as minimum essential coverage), qualify for an exemption, or make an individual shared responsibility payment when you file your federal income tax return.

How you get the exemption depends upon the type of exemption for which you are eligible. You can obtain some exemptions only from the Marketplace in the area where you live, others only from the IRS, and yet others from either the Marketplace or the IRS.

This chart shows the types of exemptions available and whether they must be granted by the Marketplace, claimed on an income tax return filed with the IRS, or either may be granted by the Marketplace or claimed on a tax return. For additional information about how to get exemptions that may be granted by the Marketplace, visit HealthCare.gov/exemptions.

Information will be made available later about how to report health insurance coverage and claim exemptions on your income tax return.

Exemptions May only be granted by Marketplace May be granted by Marketplace or claimed on tax return May only be claimed on tax return
Coverage is considered unaffordable - The amount you would have paid for employer-sponsored coverage or a bronze level health plan (depending on your circumstances) is more than eight percent of your actual household income for the year as computed on your tax return. Also see the second hardship listed below, which provides a prospective exemption granted by the Marketplace if the amount you would have paid for coverage is more than eight percent of your projected household income for the year.    
Short coverage gap - You went without coverage for less than three consecutive months during the year. For more information, see question 22 of our questions and answers.    
Household income below the return filing threshold - Your household income is below the minimum threshold for filing a tax return. Learn more about household income    
Certain noncitizens - You are neither a U.S. citizen, a U.S. national, nor an alien lawfully present in the U.S.    
Members of a health care sharing ministry - You are a member of a health care sharing ministry, which is an organization described in section 501(c)(3) whose members share a common set of ethical or religious beliefs and have shared medical expenses in accordance with those beliefs continuously since at least December 31, 1999.  

 

 

 

 

 

Members of Federally-recognized Indian Tribes - You are a member of a federally-recognized Indian tribe.    
Incarceration - You are in a jail, prison, or similar penal institution or correctional facility after the disposition of charges.    
Members of certain religious sects - You are a member of a religious sect in existence since December 31, 1950, that is recognized by the Social Security Administration (SSA) as conscientiously opposed to accepting any insurance benefits, including Medicare and Social Security.    
Hardships:      
  • Your gross income is below the filing threshold. To find out if you are required to file, use our Interactive Tax Assistant.
   
  • Two or more family members' aggregate cost of self-only employer-sponsored coverage exceeds 8 percent of household income, as does the cost of any available employer-sponsored coverage for the entire family.
   
  • You purchased insurance through the Marketplace during the initial enrollment period but have a coverage gap at the beginning of 2014. See this HHS Question and Answer.
   
  • You are experiencing circumstances that prevent you from obtaining coverage under a qualified health plan. Learn more about the criteria for this exemption.
   
  • You do not have access to affordable coverage based on your projected household income.
   
  • You are ineligible for Medicaid solely because the State does not participate in the Medicaid expansion under the Affordable Care Act.
   
  • You are an American Indian, Alaska Native, or a spouse or descendant who is eligible for services through an Indian health care provider. Learn more.
   
  • You have been notified that your health insurance policy will not be renewed and you consider the other plans available unaffordable. See HHS guidance and HHS Questions and Answers for more information.
   

 

 

Page Last Reviewed or Updated: 24-Mar-2014

The 2010 Tax

2010 tax Index A Accrual period, Accrual period. 2010 tax Acquisition premium, Acquisition premium. 2010 tax Adjusted issue price, Adjusted issue price. 2010 tax Assistance (see Tax help) B Backup withholding, Backup Withholding Bearer bonds and coupons, Bearer Bonds and Coupons Brokers (see Information for brokers and other middlemen) C Certificates of deposit, Certificates of Deposit Comments and suggestions, Comments and suggestions. 2010 tax Contingent payment debt instruments, Contingent Payment Debt Instruments D Debt instrument, Debt instrument. 2010 tax Debt instruments Long-term, Long-Term Debt Instruments Short-term, Short-Term Obligations Redeemed at Maturity Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984 Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985 Debt instruments issued after 1954, corporate, Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 Debt instruments issued after 1984, Debt Instruments Issued After 1984 Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985 Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 Debt instruments not on the OID list, Debt Instruments Not on the OID List Debt Instruments on the OID list, Debt Instruments on the OID List Definitions, Definitions Accrual period, Accrual period. 2010 tax Acquisition premium, Acquisition premium. 2010 tax Adjusted issue price, Adjusted issue price. 2010 tax Debt instrument, Debt instrument. 2010 tax Issue price, Issue price. 2010 tax Market discount, Market discount. 2010 tax Original issue discount (OID), Original issue discount (OID). 2010 tax Premium, Premium. 2010 tax Qualified stated interest, Qualified stated interest. 2010 tax Stated redemption price at maturity, Stated redemption price at maturity. 2010 tax Yield to maturity, Yield to maturity (YTM). 2010 tax E Electronic payee statements, Electronic payee statements. 2010 tax F Form 1099-OID, Form 1099-OID. 2010 tax Free tax services, Free help with your tax return. 2010 tax H Help (see Tax help) I Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments Information for brokers and other middlemen, Information for Brokers and Other Middlemen Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments Issue price, Issue price. 2010 tax Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments. 2010 tax L Long-term debt instruments, Long-Term Debt Instruments M Market discount, Market discount. 2010 tax O OID list, Debt Instruments on, Debt Instruments on the OID List OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons OID, figuring, Figuring OID. 2010 tax Using section I, Using Section I. 2010 tax Using the income tax regulations, Using the income tax regulations. 2010 tax Original issue discount (OID), Original issue discount (OID). 2010 tax Owners of OID debt instruments, information for, Information for Owners of OID Debt Instruments P Premium, Premium. 2010 tax Publications (see Tax help) Q Qualified stated interest, Qualified stated interest. 2010 tax R REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements. 2010 tax S Section I, Section I. 2010 tax Section II, Section II. 2010 tax Section III, Section III. 2010 tax Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity Stated redemption price at maturity, Stated redemption price at maturity. 2010 tax Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons Suggestions, Comments and, Comments and suggestions. 2010 tax T Tax help, How To Get Tax Help Y Yield to maturity, Yield to maturity (YTM). 2010 tax , Yield to maturity (YTM). 2010 tax Prev  Up     Home   More Online Publications