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2011 1040ez Form

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2011 1040ez Form

2011 1040ez form 7. 2011 1040ez form   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 1040ez form Free help with your tax return. 2011 1040ez form   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 1040ez form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 1040ez form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 1040ez form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 1040ez form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 1040ez form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 1040ez form gov, download the IRS2Go app, or call 1-800-906-9887. 2011 1040ez form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 1040ez form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 1040ez form aarp. 2011 1040ez form org/money/taxaide or call 1-888-227-7669. 2011 1040ez form For more information on these programs, go to IRS. 2011 1040ez form gov and enter “VITA” in the search box. 2011 1040ez form Internet. 2011 1040ez form    IRS. 2011 1040ez form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 1040ez form Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 1040ez form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 1040ez form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 1040ez form gov or download the IRS2Go app and select the Refund Status option. 2011 1040ez form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 1040ez form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 1040ez form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 1040ez form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 1040ez form Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 1040ez form No need to wait on the phone or stand in line. 2011 1040ez form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 1040ez form When you reach the response screen, you can print the entire interview and the final response for your records. 2011 1040ez form New subject areas are added on a regular basis. 2011 1040ez form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 1040ez form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 1040ez form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 1040ez form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 1040ez form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 1040ez form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 1040ez form You can also ask the IRS to mail a return or an account transcript to you. 2011 1040ez form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 1040ez form gov or by calling 1-800-908-9946. 2011 1040ez form Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 1040ez form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 1040ez form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 1040ez form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 1040ez form Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 1040ez form gov and enter Where's My Amended Return? in the search box. 2011 1040ez form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 1040ez form It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 1040ez form Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 1040ez form gov. 2011 1040ez form Select the Payment tab on the front page of IRS. 2011 1040ez form gov for more information. 2011 1040ez form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 1040ez form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 1040ez form gov. 2011 1040ez form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 1040ez form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 1040ez form gov. 2011 1040ez form Request an Electronic Filing PIN by going to IRS. 2011 1040ez form gov and entering Electronic Filing PIN in the search box. 2011 1040ez form Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 1040ez form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 1040ez form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 1040ez form An employee can answer questions about your tax account or help you set up a payment plan. 2011 1040ez form Before you visit, check the Office Locator on IRS. 2011 1040ez form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 1040ez form If you have a special need, such as a disability, you can request an appointment. 2011 1040ez form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 1040ez form Apply for an Employer Identification Number (EIN). 2011 1040ez form Go to IRS. 2011 1040ez form gov and enter Apply for an EIN in the search box. 2011 1040ez form Read the Internal Revenue Code, regulations, or other official guidance. 2011 1040ez form Read Internal Revenue Bulletins. 2011 1040ez form Sign up to receive local and national tax news and more by email. 2011 1040ez form Just click on “subscriptions” above the search box on IRS. 2011 1040ez form gov and choose from a variety of options. 2011 1040ez form Phone. 2011 1040ez form    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 1040ez form Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 1040ez form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 1040ez form gov, or download the IRS2Go app. 2011 1040ez form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 1040ez form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 1040ez form Most VITA and TCE sites offer free electronic filing. 2011 1040ez form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 1040ez form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 1040ez form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 1040ez form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 1040ez form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 1040ez form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 1040ez form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 1040ez form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 1040ez form Note, the above information is for our automated hotline. 2011 1040ez form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 1040ez form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 1040ez form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 1040ez form It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 1040ez form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 1040ez form You should receive your order within 10 business days. 2011 1040ez form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 1040ez form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 1040ez form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 1040ez form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 1040ez form These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 1040ez form Walk-in. 2011 1040ez form   You can find a selection of forms, publications and services — in-person. 2011 1040ez form Products. 2011 1040ez form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 1040ez form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 1040ez form Services. 2011 1040ez form You can walk in to your local TAC for face-to-face tax help. 2011 1040ez form An employee can answer questions about your tax account or help you set up a payment plan. 2011 1040ez form Before visiting, use the Office Locator tool on IRS. 2011 1040ez form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2011 1040ez form Mail. 2011 1040ez form   You can send your order for forms, instructions, and publications to the address below. 2011 1040ez form You should receive a response within 10 business days after your request is received. 2011 1040ez form Internal Revenue Service 1201 N. 2011 1040ez form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2011 1040ez form The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 1040ez form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 1040ez form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 1040ez form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 1040ez form You face (or your business is facing) an immediate threat of adverse action. 2011 1040ez form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 1040ez form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 1040ez form Here's why we can help: TAS is an independent organization within the IRS. 2011 1040ez form Our advocates know how to work with the IRS. 2011 1040ez form Our services are free and tailored to meet your needs. 2011 1040ez form We have offices in every state, the District of Columbia, and Puerto Rico. 2011 1040ez form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2011 1040ez form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 1040ez form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2011 1040ez form Low Income Taxpayer Clinics. 2011 1040ez form   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2011 1040ez form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 1040ez form Visit www. 2011 1040ez form TaxpayerAdvocate. 2011 1040ez form irs. 2011 1040ez form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 1040ez form Prev  Up  Next   Home   More Online Publications
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The 2011 1040ez Form

2011 1040ez form 3. 2011 1040ez form   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. 2011 1040ez form Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. 2011 1040ez form An exclusion from gross income is generally income you receive that is not included in your U. 2011 1040ez form S. 2011 1040ez form income and is not subject to U. 2011 1040ez form S. 2011 1040ez form tax. 2011 1040ez form This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. 2011 1040ez form Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. 2011 1040ez form Useful Items - You may want to see: Publication 54 Tax Guide for U. 2011 1040ez form S. 2011 1040ez form Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. 2011 1040ez form Resident Aliens Resident aliens may be able to exclude the following items from their gross income. 2011 1040ez form Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. 2011 1040ez form The exclusion is $97,600 in 2013. 2011 1040ez form In addition, you may be able to exclude or deduct certain foreign housing amounts. 2011 1040ez form You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. 2011 1040ez form For more information, see Publication 54. 2011 1040ez form Foreign country. 2011 1040ez form    A foreign country is any territory under the sovereignty of a government other than that of the United States. 2011 1040ez form   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. 2011 1040ez form It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. 2011 1040ez form   The term “foreign country” does not include U. 2011 1040ez form S. 2011 1040ez form possessions or territories. 2011 1040ez form It does not include the Antarctic region. 2011 1040ez form Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. 2011 1040ez form Interest Income Interest income that is not connected with a U. 2011 1040ez form S. 2011 1040ez form trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. 2011 1040ez form State and local government obligations. 2011 1040ez form   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. 2011 1040ez form S. 2011 1040ez form possession, generally is not included in income. 2011 1040ez form However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. 2011 1040ez form Portfolio interest. 2011 1040ez form   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. 2011 1040ez form To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. 2011 1040ez form Note. 2011 1040ez form For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. 2011 1040ez form Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. 2011 1040ez form Obligations in registered form. 2011 1040ez form   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. 2011 1040ez form   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. 2011 1040ez form   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. 2011 1040ez form For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. 2011 1040ez form Obligations not in registered form. 2011 1040ez form    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. 2011 1040ez form A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. 2011 1040ez form   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. 2011 1040ez form In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. 2011 1040ez form Interest that does not qualify as portfolio interest. 2011 1040ez form   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. 2011 1040ez form You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. 2011 1040ez form Contingent interest. 2011 1040ez form   Portfolio interest does not include contingent interest. 2011 1040ez form Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. 2011 1040ez form For exceptions, see Internal Revenue Code section 871(h)(4)(C). 2011 1040ez form Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. 2011 1040ez form Related persons. 2011 1040ez form   Related persons include the following. 2011 1040ez form Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. 2011 1040ez form ), and lineal descendants (children, grandchildren, etc. 2011 1040ez form ). 2011 1040ez form Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. 2011 1040ez form Certain corporations, partnerships, and other entities. 2011 1040ez form For details, see Nondeductible Loss in chapter 2 of Publication 544. 2011 1040ez form Exception for existing debt. 2011 1040ez form   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. 2011 1040ez form Dividend Income The following dividend income is exempt from the 30% tax. 2011 1040ez form Certain dividends paid by foreign corporations. 2011 1040ez form   There is no 30% tax on U. 2011 1040ez form S. 2011 1040ez form source dividends you receive from a foreign corporation. 2011 1040ez form See Second exception under Dividends in chapter 2 for how to figure the amount of U. 2011 1040ez form S. 2011 1040ez form source dividends. 2011 1040ez form Certain interest-related dividends. 2011 1040ez form   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. 2011 1040ez form The mutual fund will designate in writing which dividends are interest-related dividends. 2011 1040ez form Certain short-term capital gain dividends. 2011 1040ez form   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. 2011 1040ez form The mutual fund will designate in writing which dividends are short-term capital gain dividends. 2011 1040ez form This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. 2011 1040ez form Services Performed for Foreign Employer If you were paid by a foreign employer, your U. 2011 1040ez form S. 2011 1040ez form source income may be exempt from U. 2011 1040ez form S. 2011 1040ez form tax, but only if you meet one of the situations discussed next. 2011 1040ez form Employees of foreign persons, organizations, or offices. 2011 1040ez form   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. 2011 1040ez form S. 2011 1040ez form sources and is tax exempt if you meet all three of the following conditions. 2011 1040ez form You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. 2011 1040ez form S. 2011 1040ez form corporation, a U. 2011 1040ez form S. 2011 1040ez form partnership, or a U. 2011 1040ez form S. 2011 1040ez form citizen or resident. 2011 1040ez form You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. 2011 1040ez form Your pay for these services is not more than $3,000. 2011 1040ez form If you do not meet all three conditions, your income from personal services performed in the United States is U. 2011 1040ez form S. 2011 1040ez form source income and is taxed according to the rules in chapter 4. 2011 1040ez form   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. 2011 1040ez form To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. 2011 1040ez form If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. 2011 1040ez form   A day means a calendar day during any part of which you are physically present in the United States. 2011 1040ez form Example 1. 2011 1040ez form During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. 2011 1040ez form S. 2011 1040ez form partnership. 2011 1040ez form Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. 2011 1040ez form That office paid him a total gross salary of $2,800 for those services. 2011 1040ez form During 2013, he was not engaged in a trade or business in the United States. 2011 1040ez form The salary is not considered U. 2011 1040ez form S. 2011 1040ez form source income and is exempt from U. 2011 1040ez form S. 2011 1040ez form tax. 2011 1040ez form Example 2. 2011 1040ez form The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. 2011 1040ez form He received $2,875 in 2013, and $1,625 in 2014. 2011 1040ez form During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. 2011 1040ez form Henry's salary is U. 2011 1040ez form S. 2011 1040ez form source income and is taxed under the rules in chapter 4. 2011 1040ez form Crew members. 2011 1040ez form   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. 2011 1040ez form S. 2011 1040ez form possession is not U. 2011 1040ez form S. 2011 1040ez form source income and is exempt from U. 2011 1040ez form S. 2011 1040ez form tax. 2011 1040ez form This exemption does not apply to compensation for services performed on foreign aircraft. 2011 1040ez form Students and exchange visitors. 2011 1040ez form   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. 2011 1040ez form   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. 2011 1040ez form It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. 2011 1040ez form   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. 2011 1040ez form Foreign employer. 2011 1040ez form   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. 2011 1040ez form S. 2011 1040ez form possession by a U. 2011 1040ez form S. 2011 1040ez form corporation, a U. 2011 1040ez form S. 2011 1040ez form partnership, or an individual who is a U. 2011 1040ez form S. 2011 1040ez form citizen or resident. 2011 1040ez form   The term “foreign employer” does not include a foreign government. 2011 1040ez form Pay from a foreign government that is exempt from U. 2011 1040ez form S. 2011 1040ez form income tax is discussed in chapter 10. 2011 1040ez form Income from certain annuities. 2011 1040ez form   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. 2011 1040ez form S. 2011 1040ez form income tax if you meet both of the following conditions. 2011 1040ez form You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . 2011 1040ez form At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. 2011 1040ez form S. 2011 1040ez form citizens or residents. 2011 1040ez form   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. 2011 1040ez form S. 2011 1040ez form citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. 2011 1040ez form   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. 2011 1040ez form Income affected by treaties. 2011 1040ez form   Income of any kind that is exempt from U. 2011 1040ez form S. 2011 1040ez form tax under a treaty to which the United States is a party is excluded from your gross income. 2011 1040ez form Income on which the tax is only limited by treaty, however, is included in gross income. 2011 1040ez form See chapter 9. 2011 1040ez form Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. 2011 1040ez form Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. 2011 1040ez form If you are married and file a joint return, you may be able to exclude up to $500,000. 2011 1040ez form For information on the requirements for this exclusion, see Publication 523. 2011 1040ez form This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. 2011 1040ez form Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. 2011 1040ez form The rules discussed here apply to both resident and nonresident aliens. 2011 1040ez form If a nonresident alien receives a grant that is not from U. 2011 1040ez form S. 2011 1040ez form sources, it is not subject to U. 2011 1040ez form S. 2011 1040ez form tax. 2011 1040ez form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. 2011 1040ez form S. 2011 1040ez form sources. 2011 1040ez form A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. 2011 1040ez form Candidate for a degree. 2011 1040ez form   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. 2011 1040ez form Eligible educational institution. 2011 1040ez form   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2011 1040ez form Qualified education expenses. 2011 1040ez form   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 2011 1040ez form These items must be required of all students in your course of instruction. 2011 1040ez form However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. 2011 1040ez form Expenses that do not qualify. 2011 1040ez form   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. 2011 1040ez form This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. 2011 1040ez form Scholarship or fellowship amounts used to pay these costs are taxable. 2011 1040ez form Amounts used to pay expenses that do not qualify. 2011 1040ez form   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. 2011 1040ez form Payment for services. 2011 1040ez form   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. 2011 1040ez form This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. 2011 1040ez form Example. 2011 1040ez form On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. 2011 1040ez form As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. 2011 1040ez form Of the $2,500 scholarship, $1,000 represents payment for her services. 2011 1040ez form Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. 2011 1040ez form Prev  Up  Next   Home   More Online Publications