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2011 Federal Income Tax Forms 1040 Ez

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2011 Federal Income Tax Forms 1040 Ez

2011 federal income tax forms 1040 ez Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. 2011 federal income tax forms 1040 ez Tax questions. 2011 federal income tax forms 1040 ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/pub555. 2011 federal income tax forms 1040 ez What's New Same-sex marriages. 2011 federal income tax forms 1040 ez  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2011 federal income tax forms 1040 ez The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. 2011 federal income tax forms 1040 ez However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. 2011 federal income tax forms 1040 ez The word “state” as used here includes the District of Columbia, Puerto Rico, and U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez territories and possessions. 2011 federal income tax forms 1040 ez It means any domestic jurisdiction that has the legal authority to sanction marriages. 2011 federal income tax forms 1040 ez The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. 2011 federal income tax forms 1040 ez If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. 2011 federal income tax forms 1040 ez However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. 2011 federal income tax forms 1040 ez For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 2011 federal income tax forms 1040 ez Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. 2011 federal income tax forms 1040 ez gov. 2011 federal income tax forms 1040 ez Important Reminder Photographs of missing children. 2011 federal income tax forms 1040 ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 federal income tax forms 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 federal income tax forms 1040 ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 federal income tax forms 1040 ez Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. 2011 federal income tax forms 1040 ez This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. 2011 federal income tax forms 1040 ez Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. 2011 federal income tax forms 1040 ez If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. 2011 federal income tax forms 1040 ez However, sometimes it can be to your advantage to file separate returns. 2011 federal income tax forms 1040 ez If you and your spouse file separate returns, you have to determine your community income and your separate income. 2011 federal income tax forms 1040 ez Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. 2011 federal income tax forms 1040 ez See Death of spouse , later. 2011 federal income tax forms 1040 ez Registered domestic partners. 2011 federal income tax forms 1040 ez    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. 2011 federal income tax forms 1040 ez Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. 2011 federal income tax forms 1040 ez   Registered domestic partners are not married for federal tax purposes. 2011 federal income tax forms 1040 ez They can use the single filing status, or if they qualify, the head of household filing status. 2011 federal income tax forms 1040 ez    You can find answers to frequently asked questions by going to www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. 2011 federal income tax forms 1040 ez Comments and suggestions. 2011 federal income tax forms 1040 ez    We welcome your comments about this publication and your suggestions for future editions. 2011 federal income tax forms 1040 ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 federal income tax forms 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 federal income tax forms 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal income tax forms 1040 ez   You can send your comments from www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/formspubs. 2011 federal income tax forms 1040 ez Click on “More Information” and then on “Give us feedback on forms and publications. 2011 federal income tax forms 1040 ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 federal income tax forms 1040 ez Ordering forms and publications. 2011 federal income tax forms 1040 ez    Visit www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 federal income tax forms 1040 ez Internal Revenue Service 1201 N. 2011 federal income tax forms 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 federal income tax forms 1040 ez    If you have a tax question, check the information available on IRS. 2011 federal income tax forms 1040 ez gov or call 1-800-829-1040. 2011 federal income tax forms 1040 ez We cannot answer tax questions sent to either of the above addresses. 2011 federal income tax forms 1040 ez Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 2011 federal income tax forms 1040 ez Prev  Up  Next   Home   More Online Publications
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Historical Documents

Find historical documents such as the Bill of Rights, Constitution of the United States, Declaration of Independence, and more.


  • Declaration of Independence (1776)  – Drafted by Thomas Jefferson in June 1776, this document is the nation's most cherished symbol of liberty. It set forth a list of grievances against the King of England in order to justify breaking the ties between the colonies and the mother country.
  • Articles of Confederation (1777)  – This document served as the United States' first constitution, and was in force from March 1, 1781, until 1789 when the present day Constitution went into effect.
  • Treaty of Paris (1783)  – This treaty between the American colonies and Great Britain formally recognized the United States as an independent nation.
  • Constitution of the United States (1787)  – This four-page document, signed on September 17, 1787, established the government of the United States.
  • Federalist Papers (1787-1788)  – This series of essays was published in newspapers by James Madison, Alexander Hamilton, and John Jay to promote the ratification of the Constitution.
  • Bill of Rights (1791)  – The First Congress proposed 12 amendements to the Constitution and the 10 that were approved became known as the Bill of Rights.
  • Gettysburg Address (1863)  – President Lincoln gave this speech at the dedication of the cemetery for the Union war dead after the Civil War battle in Gettysburg, PA.
  • Emancipation Proclamation (1863)  – President Lincoln issued the Proclamation announcing that persons held as slaves shall be free.
  • Find More Documents  – Explore 100 milestone documents of American history, find tools for educators, and more.

The 2011 Federal Income Tax Forms 1040 Ez

2011 federal income tax forms 1040 ez 5. 2011 federal income tax forms 1040 ez   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. 2011 federal income tax forms 1040 ez J-1 visa holders. 2011 federal income tax forms 1040 ez Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. 2011 federal income tax forms 1040 ez The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. 2011 federal income tax forms 1040 ez Resident aliens should get publications, forms, and instructions for U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens, because the information for filing returns for resident aliens is generally the same as for U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens. 2011 federal income tax forms 1040 ez If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. 2011 federal income tax forms 1040 ez Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. 2011 federal income tax forms 1040 ez Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Individual Income Tax Return 1040NR U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Nonresident Alien Income Tax Return 1040NR-EZ U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. 2011 federal income tax forms 1040 ez Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. 2011 federal income tax forms 1040 ez If you have not previously established a fiscal tax year, your tax year is the calendar year. 2011 federal income tax forms 1040 ez A calendar year is 12 consecutive months ending on December 31. 2011 federal income tax forms 1040 ez If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez resident for any calendar year, you will be treated as a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez resident for any part of your fiscal year that falls within that calendar year. 2011 federal income tax forms 1040 ez Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. 2011 federal income tax forms 1040 ez For an individual, this is a social security number (SSN). 2011 federal income tax forms 1040 ez If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). 2011 federal income tax forms 1040 ez An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. 2011 federal income tax forms 1040 ez You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business at any time during the year, An alien who has a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). 2011 federal income tax forms 1040 ez Social security number (SSN). 2011 federal income tax forms 1040 ez   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez employment. 2011 federal income tax forms 1040 ez   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. 2011 federal income tax forms 1040 ez You can also download Form SS-5 from the SSA's website at www. 2011 federal income tax forms 1040 ez socialsecurity. 2011 federal income tax forms 1040 ez gov/ssnumber/ss5. 2011 federal income tax forms 1040 ez htm. 2011 federal income tax forms 1040 ez You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. 2011 federal income tax forms 1040 ez Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. 2011 federal income tax forms 1040 ez F-1 and M-1 visa holders. 2011 federal income tax forms 1040 ez    If you are an F-1 or M-1 student, you must also show your Form I-20. 2011 federal income tax forms 1040 ez For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. 2011 federal income tax forms 1040 ez socialsecurity. 2011 federal income tax forms 1040 ez gov/pubs/10181. 2011 federal income tax forms 1040 ez html. 2011 federal income tax forms 1040 ez J-1 visa holders. 2011 federal income tax forms 1040 ez   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. 2011 federal income tax forms 1040 ez For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. 2011 federal income tax forms 1040 ez socialsecurity. 2011 federal income tax forms 1040 ez gov/pubs/10107. 2011 federal income tax forms 1040 ez html. 2011 federal income tax forms 1040 ez Individual taxpayer identification number (ITIN). 2011 federal income tax forms 1040 ez   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. 2011 federal income tax forms 1040 ez For details on how to do so, see Form W-7 and its instructions. 2011 federal income tax forms 1040 ez Allow 6 to 10 weeks for the IRS to notify you of your ITIN. 2011 federal income tax forms 1040 ez If you already have an ITIN, enter it wherever an SSN is required on your tax return. 2011 federal income tax forms 1040 ez   An ITIN is for tax use only. 2011 federal income tax forms 1040 ez It does not entitle you to social security benefits or change your employment or immigration status under U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez law. 2011 federal income tax forms 1040 ez   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. 2011 federal income tax forms 1040 ez Employer identification number (EIN). 2011 federal income tax forms 1040 ez   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. 2011 federal income tax forms 1040 ez To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. 2011 federal income tax forms 1040 ez Filing Status The amount of your tax depends on your filing status. 2011 federal income tax forms 1040 ez Your filing status is important in determining whether you can take certain deductions and credits. 2011 federal income tax forms 1040 ez The rules for determining your filing status are different for resident aliens and nonresident aliens. 2011 federal income tax forms 1040 ez Resident Aliens Resident aliens can use the same filing statuses available to U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens. 2011 federal income tax forms 1040 ez See your form instructions or Publication 501 for more information on filing status. 2011 federal income tax forms 1040 ez Married filing jointly. 2011 federal income tax forms 1040 ez   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. 2011 federal income tax forms 1040 ez Qualifying widow(er). 2011 federal income tax forms 1040 ez   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. 2011 federal income tax forms 1040 ez This applies only if you could have filed a joint return with your spouse for the year your spouse died. 2011 federal income tax forms 1040 ez Head of household. 2011 federal income tax forms 1040 ez   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. 2011 federal income tax forms 1040 ez You must be a resident alien for the entire tax year. 2011 federal income tax forms 1040 ez   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. 2011 federal income tax forms 1040 ez Note. 2011 federal income tax forms 1040 ez   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. 2011 federal income tax forms 1040 ez In that case, you will not be entitled to the credit. 2011 federal income tax forms 1040 ez See Publication 596 for more information. 2011 federal income tax forms 1040 ez Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. 2011 federal income tax forms 1040 ez If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. 2011 federal income tax forms 1040 ez Married nonresident alien. 2011 federal income tax forms 1040 ez   Married nonresident aliens who are not married to U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business. 2011 federal income tax forms 1040 ez Exceptions. 2011 federal income tax forms 1040 ez   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. 2011 federal income tax forms 1040 ez However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez national. 2011 federal income tax forms 1040 ez See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. 2011 federal income tax forms 1040 ez U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez national is defined later in this section under Qualifying widow(er) . 2011 federal income tax forms 1040 ez   A nonresident alien generally cannot file as married filing jointly. 2011 federal income tax forms 1040 ez However, a nonresident alien who is married to a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. 2011 federal income tax forms 1040 ez For information on these choices, see chapter 1. 2011 federal income tax forms 1040 ez If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. 2011 federal income tax forms 1040 ez Qualifying widow(er). 2011 federal income tax forms 1040 ez   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. 2011 federal income tax forms 1040 ez You were a resident of Canada, Mexico, or South Korea, or a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez national (defined later). 2011 federal income tax forms 1040 ez Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2011 federal income tax forms 1040 ez You have a dependent child living with you. 2011 federal income tax forms 1040 ez See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. 2011 federal income tax forms 1040 ez   A U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez national is an individual who, although not a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen, owes his or her allegiance to the United States. 2011 federal income tax forms 1040 ez U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez nationals instead of U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens. 2011 federal income tax forms 1040 ez Head of household. 2011 federal income tax forms 1040 ez   You cannot file as head of household if you are a nonresident alien at any time during the tax year. 2011 federal income tax forms 1040 ez However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . 2011 federal income tax forms 1040 ez Note. 2011 federal income tax forms 1040 ez   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. 2011 federal income tax forms 1040 ez In that case, your spouse will not be entitled to the credit. 2011 federal income tax forms 1040 ez See Publication 596 for more information. 2011 federal income tax forms 1040 ez Estates and trusts. 2011 federal income tax forms 1040 ez   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business. 2011 federal income tax forms 1040 ez Special rules for aliens from certain U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez possessions. 2011 federal income tax forms 1040 ez   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. 2011 federal income tax forms 1040 ez Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. 2011 federal income tax forms 1040 ez For resident aliens, this includes income from sources both within and outside the United States. 2011 federal income tax forms 1040 ez For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). 2011 federal income tax forms 1040 ez Deductions Resident and nonresident aliens can claim similar deductions on their U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez tax returns. 2011 federal income tax forms 1040 ez However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business. 2011 federal income tax forms 1040 ez Resident Aliens You can claim the same deductions allowed to U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens if you are a resident alien for the entire tax year. 2011 federal income tax forms 1040 ez While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. 2011 federal income tax forms 1040 ez You should get Form 1040 and instructions for more information on how to claim your allowable deductions. 2011 federal income tax forms 1040 ez Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. 2011 federal income tax forms 1040 ez You generally cannot claim deductions related to income that is not connected with your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez business activities. 2011 federal income tax forms 1040 ez Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. 2011 federal income tax forms 1040 ez Ordinary and necessary business expenses. 2011 federal income tax forms 1040 ez   You can deduct all ordinary and necessary expenses in the operation of your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business to the extent they relate to income effectively connected with that trade or business. 2011 federal income tax forms 1040 ez The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. 2011 federal income tax forms 1040 ez For information about other business expenses, see Publication 535. 2011 federal income tax forms 1040 ez Losses. 2011 federal income tax forms 1040 ez   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. 2011 federal income tax forms 1040 ez to the extent that they relate to income that is effectively connected with a trade or business in the United States. 2011 federal income tax forms 1040 ez Educator expenses. 2011 federal income tax forms 1040 ez   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. 2011 federal income tax forms 1040 ez For more information, see your tax form instructions. 2011 federal income tax forms 1040 ez Individual retirement arrangement (IRA). 2011 federal income tax forms 1040 ez   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. 2011 federal income tax forms 1040 ez But you must have taxable compensation effectively connected with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business to do so. 2011 federal income tax forms 1040 ez A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. 2011 federal income tax forms 1040 ez If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. 2011 federal income tax forms 1040 ez ) at work or through self-employment, your IRA deduction may be reduced or eliminated. 2011 federal income tax forms 1040 ez But you can still make contributions to a traditional IRA even if you cannot deduct them. 2011 federal income tax forms 1040 ez If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. 2011 federal income tax forms 1040 ez   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). 2011 federal income tax forms 1040 ez Moving expenses. 2011 federal income tax forms 1040 ez   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. 2011 federal income tax forms 1040 ez You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. 2011 federal income tax forms 1040 ez Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. 2011 federal income tax forms 1040 ez If you had no former job location, the new job location must be at least 50 miles from your former home. 2011 federal income tax forms 1040 ez   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. 2011 federal income tax forms 1040 ez   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. 2011 federal income tax forms 1040 ez   For more information on the moving expense deduction, see Publication 521. 2011 federal income tax forms 1040 ez Reimbursements. 2011 federal income tax forms 1040 ez   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. 2011 federal income tax forms 1040 ez You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. 2011 federal income tax forms 1040 ez For more information, see Publication 521. 2011 federal income tax forms 1040 ez Moving expense or travel expense. 2011 federal income tax forms 1040 ez   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. 2011 federal income tax forms 1040 ez Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. 2011 federal income tax forms 1040 ez Self-employed SEP, SIMPLE, and qualified retirement plans. 2011 federal income tax forms 1040 ez   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. 2011 federal income tax forms 1040 ez To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business. 2011 federal income tax forms 1040 ez   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. 2011 federal income tax forms 1040 ez Penalty on early withdrawal of savings. 2011 federal income tax forms 1040 ez   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. 2011 federal income tax forms 1040 ez Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. 2011 federal income tax forms 1040 ez However, if the interest income is effectively connected with your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. 2011 federal income tax forms 1040 ez Student loan interest expense. 2011 federal income tax forms 1040 ez   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. 2011 federal income tax forms 1040 ez Generally, you can claim the deduction if all the following requirements are met. 2011 federal income tax forms 1040 ez Your filing status is any filing status except married filing separately. 2011 federal income tax forms 1040 ez Your modified adjusted gross income is less than $75,000. 2011 federal income tax forms 1040 ez No one else is claiming an exemption for you on his or her 2013 tax return. 2011 federal income tax forms 1040 ez You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. 2011 federal income tax forms 1040 ez The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. 2011 federal income tax forms 1040 ez The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. 2011 federal income tax forms 1040 ez The person for whom the expenses were paid or incurred was an eligible student. 2011 federal income tax forms 1040 ez Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. 2011 federal income tax forms 1040 ez For more information, see Publication 970, Tax Benefits for Education. 2011 federal income tax forms 1040 ez Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens. 2011 federal income tax forms 1040 ez However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez tax return. 2011 federal income tax forms 1040 ez Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens. 2011 federal income tax forms 1040 ez You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez tax purposes and was not the dependent of another taxpayer. 2011 federal income tax forms 1040 ez You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. 2011 federal income tax forms 1040 ez You can claim an exemption for each person who qualifies as a dependent according to the rules for U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens. 2011 federal income tax forms 1040 ez The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. 2011 federal income tax forms 1040 ez Get Publication 501 for more information. 2011 federal income tax forms 1040 ez Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. 2011 federal income tax forms 1040 ez See Identification Number, earlier. 2011 federal income tax forms 1040 ez Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). 2011 federal income tax forms 1040 ez You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. 2011 federal income tax forms 1040 ez Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. 2011 federal income tax forms 1040 ez See Identification Number, earlier. 2011 federal income tax forms 1040 ez Residents of Mexico or Canada or U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez nationals. 2011 federal income tax forms 1040 ez   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez tax purposes and cannot be claimed as the dependent on another U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez taxpayer's return. 2011 federal income tax forms 1040 ez In addition, you can claim exemptions for your dependents who meet certain tests. 2011 federal income tax forms 1040 ez Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens to determine who is a dependent and for which dependents exemptions can be claimed. 2011 federal income tax forms 1040 ez See Publication 501 for these rules. 2011 federal income tax forms 1040 ez For purposes of these rules, dependents who are U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez nationals meet the citizenship test discussed in Publication 501. 2011 federal income tax forms 1040 ez Residents of South Korea. 2011 federal income tax forms 1040 ez   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. 2011 federal income tax forms 1040 ez The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez source gross income effectively connected with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business for the tax year to the alien's entire income from all sources during the tax year. 2011 federal income tax forms 1040 ez Example. 2011 federal income tax forms 1040 ez Mr. 2011 federal income tax forms 1040 ez Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. 2011 federal income tax forms 1040 ez During the tax year he receives U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez compensation of $18,000. 2011 federal income tax forms 1040 ez He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business. 2011 federal income tax forms 1040 ez Thus, his total income for the year is $24,000. 2011 federal income tax forms 1040 ez Mr. 2011 federal income tax forms 1040 ez Park meets all requirements for claiming exemptions for his spouse and two children. 2011 federal income tax forms 1040 ez The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. 2011 federal income tax forms 1040 ez   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. 2011 federal income tax forms 1040 ez   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez taxpayer's return. 2011 federal income tax forms 1040 ez   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens. 2011 federal income tax forms 1040 ez See Publication 501 for these rules. 2011 federal income tax forms 1040 ez   List your spouse and dependents on line 7c of Form 1040NR. 2011 federal income tax forms 1040 ez Enter the total on the appropriate line to the right of line 7c. 2011 federal income tax forms 1040 ez Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 federal income tax forms 1040 ez However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business. 2011 federal income tax forms 1040 ez Resident Aliens You can claim the same itemized deductions as U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens, using Schedule A of Form 1040. 2011 federal income tax forms 1040 ez These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. 2011 federal income tax forms 1040 ez If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. 2011 federal income tax forms 1040 ez For further information, see Form 1040 and instructions. 2011 federal income tax forms 1040 ez Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business. 2011 federal income tax forms 1040 ez These deductions include state and local income taxes, charitable contributions to U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez organizations, casualty and theft losses, and miscellaneous deductions. 2011 federal income tax forms 1040 ez Use Schedule A of Form 1040NR to claim itemized deductions. 2011 federal income tax forms 1040 ez If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. 2011 federal income tax forms 1040 ez If you are claiming any other itemized deduction, you must file Form 1040NR. 2011 federal income tax forms 1040 ez Standard deduction. 2011 federal income tax forms 1040 ez   Nonresident aliens cannot claim the standard deduction. 2011 federal income tax forms 1040 ez However, see Students and business apprentices from India , next. 2011 federal income tax forms 1040 ez Students and business apprentices from India. 2011 federal income tax forms 1040 ez   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. 2011 federal income tax forms 1040 ez You can claim the standard deduction provided you do not claim itemized deductions. 2011 federal income tax forms 1040 ez   Use Worksheet 5-1 to figure your standard deduction. 2011 federal income tax forms 1040 ez If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. 2011 federal income tax forms 1040 ez State and local income taxes. 2011 federal income tax forms 1040 ez   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. 2011 federal income tax forms 1040 ez If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. 2011 federal income tax forms 1040 ez Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. 2011 federal income tax forms 1040 ez See Recoveries in Publication 525 for details on how to figure the amount to include in income. 2011 federal income tax forms 1040 ez Charitable contributions. 2011 federal income tax forms 1040 ez   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. 2011 federal income tax forms 1040 ez Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. 2011 federal income tax forms 1040 ez Certain organizations that promote national or international amateur sports competition are also qualified organizations. 2011 federal income tax forms 1040 ez Foreign organizations. 2011 federal income tax forms 1040 ez   Contributions made directly to a foreign organization are not deductible. 2011 federal income tax forms 1040 ez However, you can deduct contributions to a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez organization that transfers funds to a charitable foreign organization if the U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez organization. 2011 federal income tax forms 1040 ez   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. 2011 federal income tax forms 1040 ez Worksheet 5-1. 2011 federal income tax forms 1040 ez 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. 2011 federal income tax forms 1040 ez If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. 2011 federal income tax forms 1040 ez You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. 2011 federal income tax forms 1040 ez 1 Enter the amount shown below for your filing status. 2011 federal income tax forms 1040 ez           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. 2011 federal income tax forms 1040 ez           2 Can you be claimed as a dependent on someone else's U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax return?  No. 2011 federal income tax forms 1040 ez Enter the amount from line 1 on line 4. 2011 federal income tax forms 1040 ez Skip line 3 and go to line 5. 2011 federal income tax forms 1040 ez   Yes. 2011 federal income tax forms 1040 ez Go to line 3. 2011 federal income tax forms 1040 ez         3 Is your earned income* more than $650?           Yes. 2011 federal income tax forms 1040 ez Add $350 to your earned income. 2011 federal income tax forms 1040 ez Enter the total. 2011 federal income tax forms 1040 ez           No. 2011 federal income tax forms 1040 ez Enter $1,000 3. 2011 federal income tax forms 1040 ez       4 Enter the smaller of line 1 or line 3 4. 2011 federal income tax forms 1040 ez   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). 2011 federal income tax forms 1040 ez If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). 2011 federal income tax forms 1040 ez Otherwise, enter -0- 5. 2011 federal income tax forms 1040 ez   6 Add lines 4 and 5. 2011 federal income tax forms 1040 ez Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). 2011 federal income tax forms 1040 ez Print “Standard Deduction Allowed Under U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez –India Income Tax Treaty” in the space to the left of these lines. 2011 federal income tax forms 1040 ez This is your standard deduction for 2013. 2011 federal income tax forms 1040 ez 6. 2011 federal income tax forms 1040 ez   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2011 federal income tax forms 1040 ez It also includes any amount received as a scholarship that you must include in your income. 2011 federal income tax forms 1040 ez Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). 2011 federal income tax forms 1040 ez Contributions from which you benefit. 2011 federal income tax forms 1040 ez   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. 2011 federal income tax forms 1040 ez   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. 2011 federal income tax forms 1040 ez For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. 2011 federal income tax forms 1040 ez Cash contributions. 2011 federal income tax forms 1040 ez   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. 2011 federal income tax forms 1040 ez The written record must include the name of the charity, date of the contribution, and the amount of the contribution. 2011 federal income tax forms 1040 ez   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). 2011 federal income tax forms 1040 ez If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. 2011 federal income tax forms 1040 ez Noncash contributions. 2011 federal income tax forms 1040 ez   For contributions not made in cash, the records you must keep depend on the amount of your deduction. 2011 federal income tax forms 1040 ez See Publication 526 for details. 2011 federal income tax forms 1040 ez For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. 2011 federal income tax forms 1040 ez If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. 2011 federal income tax forms 1040 ez If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. 2011 federal income tax forms 1040 ez If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. 2011 federal income tax forms 1040 ez You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. 2011 federal income tax forms 1040 ez See Form 8283 and its instructions for details. 2011 federal income tax forms 1040 ez Contributions of appreciated property. 2011 federal income tax forms 1040 ez   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. 2011 federal income tax forms 1040 ez However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. 2011 federal income tax forms 1040 ez Your basis in the property is generally what you paid for it. 2011 federal income tax forms 1040 ez If you need more information about basis, get Publication 551, Basis of Assets. 2011 federal income tax forms 1040 ez   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. 2011 federal income tax forms 1040 ez For information about these rules, see Publication 526. 2011 federal income tax forms 1040 ez Limit. 2011 federal income tax forms 1040 ez   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. 2011 federal income tax forms 1040 ez For a discussion of limits on charitable contributions and other information, get Publication 526. 2011 federal income tax forms 1040 ez Casualty and theft losses. 2011 federal income tax forms 1040 ez   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business. 2011 federal income tax forms 1040 ez The property can be personal use property or income-producing property not connected with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business. 2011 federal income tax forms 1040 ez The property must be located in the United States at the time of the casualty or theft. 2011 federal income tax forms 1040 ez You can deduct theft losses only in the year in which you discover the loss. 2011 federal income tax forms 1040 ez   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. 2011 federal income tax forms 1040 ez The fair market value of property immediately after a theft is considered zero, because you no longer have the property. 2011 federal income tax forms 1040 ez   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. 2011 federal income tax forms 1040 ez If you do not, you cannot deduct this loss as a casualty or theft loss. 2011 federal income tax forms 1040 ez   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. 2011 federal income tax forms 1040 ez Losses from personal use property. 2011 federal income tax forms 1040 ez    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. 2011 federal income tax forms 1040 ez You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. 2011 federal income tax forms 1040 ez Losses from income-producing property. 2011 federal income tax forms 1040 ez   These losses are not subject to the limitations that apply to personal use property. 2011 federal income tax forms 1040 ez Use Section B of Form 4684 to figure your deduction for these losses. 2011 federal income tax forms 1040 ez Job expenses and other miscellaneous deductions. 2011 federal income tax forms 1040 ez   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. 2011 federal income tax forms 1040 ez Generally, the allowable deductions must be related to effectively connected income. 2011 federal income tax forms 1040 ez Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). 2011 federal income tax forms 1040 ez   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). 2011 federal income tax forms 1040 ez For more information on miscellaneous deductions, see the instructions for Form 1040NR. 2011 federal income tax forms 1040 ez Travel expenses. 2011 federal income tax forms 1040 ez   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. 2011 federal income tax forms 1040 ez Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. 2011 federal income tax forms 1040 ez You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. 2011 federal income tax forms 1040 ez   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. 2011 federal income tax forms 1040 ez You cannot deduct travel expenses for other members of your family or party. 2011 federal income tax forms 1040 ez Deductible travel expenses. 2011 federal income tax forms 1040 ez   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. 2011 federal income tax forms 1040 ez , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. 2011 federal income tax forms 1040 ez You generally can deduct only 50% of unreimbursed meal expenses. 2011 federal income tax forms 1040 ez The standard meal allowance rates for high-cost areas are available at www. 2011 federal income tax forms 1040 ez gsa. 2011 federal income tax forms 1040 ez gov/perdiem. 2011 federal income tax forms 1040 ez The rates for other areas are in Publication 463. 2011 federal income tax forms 1040 ez   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). 2011 federal income tax forms 1040 ez Expenses allocable to U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez tax-exempt income. 2011 federal income tax forms 1040 ez   You cannot deduct an expense, or part of an expense, that is allocable to U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez tax-exempt income, including income exempt by tax treaty. 2011 federal income tax forms 1040 ez Example. 2011 federal income tax forms 1040 ez Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez company. 2011 federal income tax forms 1040 ez During her stay in the United States, she received a salary of $8,000 from her Polish employer. 2011 federal income tax forms 1040 ez She received no other U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez source income. 2011 federal income tax forms 1040 ez She spent $3,000 on travel expenses, of which $1,000 were for meals. 2011 federal income tax forms 1040 ez None of these expenses were reimbursed. 2011 federal income tax forms 1040 ez Under the tax treaty with Poland, $5,000 of her salary is exempt from U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax. 2011 federal income tax forms 1040 ez In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). 2011 federal income tax forms 1040 ez She must reduce the remaining $2,500 of travel expenses by 62. 2011 federal income tax forms 1040 ez 5% ($1,563) because 62. 2011 federal income tax forms 1040 ez 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. 2011 federal income tax forms 1040 ez She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). 2011 federal income tax forms 1040 ez She completes the remaining lines according to the instructions for Schedule A. 2011 federal income tax forms 1040 ez More information. 2011 federal income tax forms 1040 ez   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. 2011 federal income tax forms 1040 ez Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. 2011 federal income tax forms 1040 ez Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens. 2011 federal income tax forms 1040 ez The following items are some of the credits you may be able to claim. 2011 federal income tax forms 1040 ez Foreign tax credit. 2011 federal income tax forms 1040 ez   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. 2011 federal income tax forms 1040 ez You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. 2011 federal income tax forms 1040 ez To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. 2011 federal income tax forms 1040 ez   For more information, get Publication 514, Foreign Tax Credit for Individuals. 2011 federal income tax forms 1040 ez Child and dependent care credit. 2011 federal income tax forms 1040 ez   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. 2011 federal income tax forms 1040 ez Generally, you must be able to claim an exemption for your dependent. 2011 federal income tax forms 1040 ez   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. 2011 federal income tax forms 1040 ez Credit for the elderly or the disabled. 2011 federal income tax forms 1040 ez   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. 2011 federal income tax forms 1040 ez For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). 2011 federal income tax forms 1040 ez Education credits. 2011 federal income tax forms 1040 ez   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. 2011 federal income tax forms 1040 ez There are two education credits: the American Opportunity Credit and the lifetime learning credit. 2011 federal income tax forms 1040 ez You cannot claim these credits if you are married filing separately. 2011 federal income tax forms 1040 ez Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. 2011 federal income tax forms 1040 ez For more information, see Publication 970. 2011 federal income tax forms 1040 ez Retirement savings contributions credit. 2011 federal income tax forms 1040 ez   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. 2011 federal income tax forms 1040 ez You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). 2011 federal income tax forms 1040 ez Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. 2011 federal income tax forms 1040 ez For more information, see Publication 590. 2011 federal income tax forms 1040 ez Child tax credit. 2011 federal income tax forms 1040 ez   You may be able to take this credit if you have a qualifying child. 2011 federal income tax forms 1040 ez   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2011 federal income tax forms 1040 ez Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). 2011 federal income tax forms 1040 ez Is a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen, a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez national, or a resident alien. 2011 federal income tax forms 1040 ez Did not provide over half of his or her own support for 2013. 2011 federal income tax forms 1040 ez Lived with you more than half of 2013. 2011 federal income tax forms 1040 ez Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2011 federal income tax forms 1040 ez Is claimed as a dependent on your return. 2011 federal income tax forms 1040 ez An adopted child is always treated as your own child. 2011 federal income tax forms 1040 ez An adopted child includes a child lawfully placed with you for legal adoption. 2011 federal income tax forms 1040 ez   See your form instructions for additional details. 2011 federal income tax forms 1040 ez Adoption credit. 2011 federal income tax forms 1040 ez   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2011 federal income tax forms 1040 ez This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2011 federal income tax forms 1040 ez To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. 2011 federal income tax forms 1040 ez Earned income credit. 2011 federal income tax forms 1040 ez   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). 2011 federal income tax forms 1040 ez If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. 2011 federal income tax forms 1040 ez If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. 2011 federal income tax forms 1040 ez If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. 2011 federal income tax forms 1040 ez You cannot claim the earned income credit if your filing status is married filing separately. 2011 federal income tax forms 1040 ez    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. 2011 federal income tax forms 1040 ez You cannot claim the credit using an ITIN. 2011 federal income tax forms 1040 ez If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. 2011 federal income tax forms 1040 ez An example of a federally funded benefit is Medicaid. 2011 federal income tax forms 1040 ez If a card has this legend and the individual's immigration status has changed so that the individual is now a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. 2011 federal income tax forms 1040 ez Other information. 2011 federal income tax forms 1040 ez   There are other eligibility rules that are not discussed here. 2011 federal income tax forms 1040 ez For more information, get Publication 596, Earned Income Credit. 2011 federal income tax forms 1040 ez Nonresident Aliens You can claim some of the same credits that resident aliens can claim. 2011 federal income tax forms 1040 ez You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. 2011 federal income tax forms 1040 ez Credits Credits are allowed only if you receive effectively connected income. 2011 federal income tax forms 1040 ez You may be able to claim some of the following credits. 2011 federal income tax forms 1040 ez Foreign tax credit. 2011 federal income tax forms 1040 ez   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez possession on that income. 2011 federal income tax forms 1040 ez   If you do not have foreign source income effectively connected with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business, you cannot claim credits against your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez tax for taxes paid or accrued to a foreign country or U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez possession. 2011 federal income tax forms 1040 ez   You cannot take any credit for taxes imposed by a foreign country or U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez possession on your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. 2011 federal income tax forms 1040 ez   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. 2011 federal income tax forms 1040 ez See Publication 514 for more information. 2011 federal income tax forms 1040 ez Child and dependent care credit. 2011 federal income tax forms 1040 ez   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. 2011 federal income tax forms 1040 ez Generally, you must be able to claim an exemption for your dependent. 2011 federal income tax forms 1040 ez   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). 2011 federal income tax forms 1040 ez   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. 2011 federal income tax forms 1040 ez Earned income generally means wages, salaries, and professional fees for personal services performed. 2011 federal income tax forms 1040 ez   For more information, get Publication 503. 2011 federal income tax forms 1040 ez Education credits. 2011 federal income tax forms 1040 ez   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 federal income tax forms 1040 ez However, if you are married and choose to file a joint return with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. 2011 federal income tax forms 1040 ez Retirement savings contributions credit. 2011 federal income tax forms 1040 ez   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. 2011 federal income tax forms 1040 ez You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. 2011 federal income tax forms 1040 ez Use Form 8880 to figure the credit. 2011 federal income tax forms 1040 ez For more information, see Publication 590. 2011 federal income tax forms 1040 ez Child tax credit. 2011 federal income tax forms 1040 ez   You may be able to take this credit if you have a qualifying child. 2011 federal income tax forms 1040 ez   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2011 federal income tax forms 1040 ez Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). 2011 federal income tax forms 1040 ez Is a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen, a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez national, or a resident alien. 2011 federal income tax forms 1040 ez Did not provide over half of his or her own support for 2013. 2011 federal income tax forms 1040 ez Lived with you more than half of 2013. 2011 federal income tax forms 1040 ez Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2011 federal income tax forms 1040 ez Is claimed as a dependent on your return. 2011 federal income tax forms 1040 ez An adopted child is always treated as your own child. 2011 federal income tax forms 1040 ez An adopted child includes a child lawfully placed with you for legal adoption. 2011 federal income tax forms 1040 ez   See your form instructions for additional details. 2011 federal income tax forms 1040 ez Adoption credit. 2011 federal income tax forms 1040 ez   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2011 federal income tax forms 1040 ez This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2011 federal income tax forms 1040 ez To claim the adoption credit, file Form 8839 with your Form 1040NR. 2011 federal income tax forms 1040 ez   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). 2011 federal income tax forms 1040 ez Credit for prior year minimum tax. 2011 federal income tax forms 1040 ez   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. 2011 federal income tax forms 1040 ez Earned income credit. 2011 federal income tax forms 1040 ez   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. 2011 federal income tax forms 1040 ez However, if you are married and choose to file a joint return with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. 2011 federal income tax forms 1040 ez    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. 2011 federal income tax forms 1040 ez You cannot claim the credit using an ITIN. 2011 federal income tax forms 1040 ez If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. 2011 federal income tax forms 1040 ez An example of a federally funded benefit is Medicaid. 2011 federal income tax forms 1040 ez If a card has this legend and the individual's immigration status has changed so that the individual is now a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. 2011 federal income tax forms 1040 ez   See Publication 596 for more information on the credit. 2011 federal income tax forms 1040 ez Tax Withheld You can claim the tax withheld during the year as a payment against your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez tax. 2011 federal income tax forms 1040 ez You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. 2011 federal income tax forms 1040 ez The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. 2011 federal income tax forms 1040 ez Withholding from wages. 2011 federal income tax forms 1040 ez   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax liability for the same year. 2011 federal income tax forms 1040 ez You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. 2011 federal income tax forms 1040 ez Excess social security tax withheld. 2011 federal income tax forms 1040 ez   If you have two or more employers, you may be able to claim a credit against your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax liability for social security tax withheld in excess of the maximum required. 2011 federal income tax forms 1040 ez See Social Security and Medicare Taxes in chapter 8 for more information. 2011 federal income tax forms 1040 ez Additional Medicare Tax. 2011 federal income tax forms 1040 ez   Your employer is responsible for withholding the 0. 2011 federal income tax forms 1040 ez 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. 2011 federal income tax forms 1040 ez If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. 2011 federal income tax forms 1040 ez Tax paid on undistributed long-term capital gains. 2011 federal income tax forms 1040 ez   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. 2011 federal income tax forms 1040 ez You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. 2011 federal income tax forms 1040 ez Tax withheld at the source. 2011 federal income tax forms 1040 ez   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. 2011 federal income tax forms 1040 ez Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. 2011 federal income tax forms 1040 ez Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. 2011 federal income tax forms 1040 ez Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. 2011 federal income tax forms 1040 ez Tax withheld on partnership income. 2011 federal income tax forms 1040 ez   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. 2011 federal income tax forms 1040 ez The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. 2011 federal income tax forms 1040 ez A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. 2011 federal income tax forms 1040 ez In this case, the partnership will give you a statement on Form 1042-S. 2011 federal income tax forms 1040 ez Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. 2011 federal income tax forms 1040 ez Claiming tax withheld on your return. 2011 federal income tax forms 1040 ez   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. 2011 federal income tax forms 1040 ez The following table lists some of the more common information documents and shows where to find the amount of tax withheld. 2011 federal income tax forms 1040 ez Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. 2011 federal income tax forms 1040 ez You should file Form 1040 and report all income from sources both in and outside the United States. 2011 federal income tax forms 1040 ez However, you can exclude the income discussed in the following paragraphs. 2011 federal income tax forms 1040 ez For tax purposes other than reporting income, however, you will be treated as a nonresident alien. 2011 federal income tax forms 1040 ez For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. 2011 federal income tax forms 1040 ez There are also limits on what deductions and credits are allowed. 2011 federal income tax forms 1040 ez See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. 2011 federal income tax forms 1040 ez Residents of Puerto Rico. 2011 federal income tax forms 1040 ez   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). 2011 federal income tax forms 1040 ez   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. 2011 federal income tax forms 1040 ez You must also make your first payment of estimated tax by June 15. 2011 federal income tax forms 1040 ez You cannot file a joint income tax return or make joint payments of estimated tax. 2011 federal income tax forms 1040 ez However, if you are married to a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal income tax forms 1040 ez   If you earn wages subject to withholding, your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax return is due by April 15. 2011 federal income tax forms 1040 ez Your first payment of estimated tax is also due by April 15. 2011 federal income tax forms 1040 ez For information on withholding and estimated tax, see chapter 8 . 2011 federal income tax forms 1040 ez Residents of American Samoa. 2011 federal income tax forms 1040 ez   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez government or any of its agencies). 2011 federal income tax forms 1040 ez An employee of the American Samoan government is not considered an employee of the U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez government or any of its agencies for purposes of the exclusion. 2011 federal income tax forms 1040 ez For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Possessions. 2011 federal income tax forms 1040 ez Prev  Up  Next   Home   More Online Publications