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2011 Federal Tax Forms And Instructions

How To File Taxes If You Are Self EmployedE File State ReturnFree TaxH And R TaxesEfile 1040nrFile 2007 Taxes FreeFree State Tax EfileIrs AmendmentAarp Org TaxaideTurbotax Login 2010How To Fill Out Amended Tax Form1040 20102010 Federal Tax ReturnEz Form 2011Free File Form 4868Where To Send 2011 Tax ReturnHow To File 2012 State TaxesTax Forms For 2010Turbotax For Military MembersFree State Return EfileState Tax Extension2008 Taxes Online For FreeWww Irs Govefile2009 Amended Tax ReturnDownload 2011 Tax FormsE File Taxes FreeIrs State Tax Forms 2013Where Do I Send My 2012 Tax ReturnCheapest State Tax FilingWww Irs GovHow To File 2011 Taxes In 2013Free State Tax Filing TurbotaxFree Online TaxTaxes UnemployedFree State FilingFiling 2012 Taxes For FreeTax Form 1040ezTaxslayer Com Main Aspx DestinationAmendment Tax ReturnFree File Free 1040 Tax Return

2011 Federal Tax Forms And Instructions

2011 federal tax forms and instructions Publication 561 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 2011 federal tax forms and instructions Tax questions. 2011 federal tax forms and instructions Useful Items - You may want to see: Introduction This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. 2011 federal tax forms and instructions It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return. 2011 federal tax forms and instructions This publication does not discuss how to figure the amount of your deduction for charitable contributions or written records and substantiation required. 2011 federal tax forms and instructions See Publication 526, Charitable Contributions, for this information. 2011 federal tax forms and instructions Comments and suggestions. 2011 federal tax forms and instructions   We welcome your comments about this publication and your suggestions for future editions. 2011 federal tax forms and instructions   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2011 federal tax forms and instructions NW, IR-6406 Washington, DC 20224   We respond to many letters by telephone. 2011 federal tax forms and instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal tax forms and instructions   You can email us at *taxforms@irs. 2011 federal tax forms and instructions gov. 2011 federal tax forms and instructions (The asterisk must be included in the address. 2011 federal tax forms and instructions ) Please put “Publications Comment” on the subject line. 2011 federal tax forms and instructions Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 federal tax forms and instructions Ordering forms and publications. 2011 federal tax forms and instructions   Visit www. 2011 federal tax forms and instructions irs. 2011 federal tax forms and instructions gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 business days after your request is received. 2011 federal tax forms and instructions National Distribution Center P. 2011 federal tax forms and instructions O. 2011 federal tax forms and instructions Box 8903 Bloomington, IL 61702-8903 Tax questions. 2011 federal tax forms and instructions   If you have a tax question, visit www. 2011 federal tax forms and instructions irs. 2011 federal tax forms and instructions gov or call 1-800-829-1040. 2011 federal tax forms and instructions We cannot answer tax questions sent to either of the above addresses. 2011 federal tax forms and instructions Useful Items - You may want to see: Publication 526 Charitable Contributions Form (and Instructions) 8282Donee Information Return 8283Noncash Charitable Contributions 8283-VPayment Voucher for Filing Fee Under Section 170(f)(13) See How To Get Tax Help, near the end of this publication, for information about getting these publications and forms. 2011 federal tax forms and instructions Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Oregon Department of Justice

Website: Oregon Department of Justice

Address: Oregon Department of Justice
Financial Fraud/Consumer Protection Section
1162 Court St., NE
Salem, OR 97301-4096

Phone Number: 503-378-4320 (Salem) 503-229-5576 (Portland)

Toll-free: 1-877-877-9392 (OR)

TTY: 1-800-735-2900

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710 (OR)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Division

Website: Insurance Division

Address: Insurance Division
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-947-7984

Toll-free: 1-888-877-4894 (OR)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710

TTY: 503-378-4100

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Consumer Services Division
550 Capitol St., NE, Suite 215
PO Box 2148
Salem, OR 97308-2148

Toll-free: 1-800-522-2404

TTY: 1-800-648-3458 (OR)

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The 2011 Federal Tax Forms And Instructions

2011 federal tax forms and instructions 5. 2011 federal tax forms and instructions   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 tax forms and instructions J-1 visa holders. 2011 federal tax forms and instructions 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 tax forms and instructions The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. 2011 federal tax forms and instructions Resident aliens should get publications, forms, and instructions for U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens, because the information for filing returns for resident aliens is generally the same as for U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens. 2011 federal tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions S. 2011 federal tax forms and instructions Individual Income Tax Return 1040NR U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Nonresident Alien Income Tax Return 1040NR-EZ U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions If you have not previously established a fiscal tax year, your tax year is the calendar year. 2011 federal tax forms and instructions A calendar year is 12 consecutive months ending on December 31. 2011 federal tax forms and instructions 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 tax forms and instructions S. 2011 federal tax forms and instructions resident for any calendar year, you will be treated as a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions resident for any part of your fiscal year that falls within that calendar year. 2011 federal tax forms and instructions Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. 2011 federal tax forms and instructions For an individual, this is a social security number (SSN). 2011 federal tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions S. 2011 federal tax forms and instructions trade or business at any time during the year, An alien who has a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions 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 tax forms and instructions Social security number (SSN). 2011 federal tax forms and instructions   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 tax forms and instructions S. 2011 federal tax forms and instructions employment. 2011 federal tax forms and instructions   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 tax forms and instructions You can also download Form SS-5 from the SSA's website at www. 2011 federal tax forms and instructions socialsecurity. 2011 federal tax forms and instructions gov/ssnumber/ss5. 2011 federal tax forms and instructions htm. 2011 federal tax forms and instructions 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 tax forms and instructions Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. 2011 federal tax forms and instructions F-1 and M-1 visa holders. 2011 federal tax forms and instructions    If you are an F-1 or M-1 student, you must also show your Form I-20. 2011 federal tax forms and instructions For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. 2011 federal tax forms and instructions socialsecurity. 2011 federal tax forms and instructions gov/pubs/10181. 2011 federal tax forms and instructions html. 2011 federal tax forms and instructions J-1 visa holders. 2011 federal tax forms and instructions   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. 2011 federal tax forms and instructions For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. 2011 federal tax forms and instructions socialsecurity. 2011 federal tax forms and instructions gov/pubs/10107. 2011 federal tax forms and instructions html. 2011 federal tax forms and instructions Individual taxpayer identification number (ITIN). 2011 federal tax forms and instructions   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. 2011 federal tax forms and instructions For details on how to do so, see Form W-7 and its instructions. 2011 federal tax forms and instructions Allow 6 to 10 weeks for the IRS to notify you of your ITIN. 2011 federal tax forms and instructions If you already have an ITIN, enter it wherever an SSN is required on your tax return. 2011 federal tax forms and instructions   An ITIN is for tax use only. 2011 federal tax forms and instructions It does not entitle you to social security benefits or change your employment or immigration status under U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions law. 2011 federal tax forms and instructions   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 tax forms and instructions Employer identification number (EIN). 2011 federal tax forms and instructions   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. 2011 federal tax forms and instructions To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. 2011 federal tax forms and instructions Filing Status The amount of your tax depends on your filing status. 2011 federal tax forms and instructions Your filing status is important in determining whether you can take certain deductions and credits. 2011 federal tax forms and instructions The rules for determining your filing status are different for resident aliens and nonresident aliens. 2011 federal tax forms and instructions Resident Aliens Resident aliens can use the same filing statuses available to U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens. 2011 federal tax forms and instructions See your form instructions or Publication 501 for more information on filing status. 2011 federal tax forms and instructions Married filing jointly. 2011 federal tax forms and instructions   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 tax forms and instructions Qualifying widow(er). 2011 federal tax forms and instructions   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 tax forms and instructions This applies only if you could have filed a joint return with your spouse for the year your spouse died. 2011 federal tax forms and instructions Head of household. 2011 federal tax forms and instructions   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 tax forms and instructions You must be a resident alien for the entire tax year. 2011 federal tax forms and instructions   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 tax forms and instructions Note. 2011 federal tax forms and instructions   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 tax forms and instructions In that case, you will not be entitled to the credit. 2011 federal tax forms and instructions See Publication 596 for more information. 2011 federal tax forms and instructions 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 tax forms and instructions If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. 2011 federal tax forms and instructions Married nonresident alien. 2011 federal tax forms and instructions   Married nonresident aliens who are not married to U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions 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 tax forms and instructions S. 2011 federal tax forms and instructions trade or business. 2011 federal tax forms and instructions Exceptions. 2011 federal tax forms and instructions   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. 2011 federal tax forms and instructions 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 tax forms and instructions S. 2011 federal tax forms and instructions national. 2011 federal tax forms and instructions See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. 2011 federal tax forms and instructions U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions national is defined later in this section under Qualifying widow(er) . 2011 federal tax forms and instructions   A nonresident alien generally cannot file as married filing jointly. 2011 federal tax forms and instructions However, a nonresident alien who is married to a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions 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 tax forms and instructions For information on these choices, see chapter 1. 2011 federal tax forms and instructions 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 tax forms and instructions Qualifying widow(er). 2011 federal tax forms and instructions   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 tax forms and instructions You were a resident of Canada, Mexico, or South Korea, or a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions national (defined later). 2011 federal tax forms and instructions Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. 2011 federal tax forms and instructions You have a dependent child living with you. 2011 federal tax forms and instructions See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. 2011 federal tax forms and instructions   A U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions national is an individual who, although not a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizen, owes his or her allegiance to the United States. 2011 federal tax forms and instructions U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions nationals instead of U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens. 2011 federal tax forms and instructions Head of household. 2011 federal tax forms and instructions   You cannot file as head of household if you are a nonresident alien at any time during the tax year. 2011 federal tax forms and instructions 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 tax forms and instructions S. 2011 federal tax forms and instructions 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 tax forms and instructions Note. 2011 federal tax forms and instructions   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 tax forms and instructions In that case, your spouse will not be entitled to the credit. 2011 federal tax forms and instructions See Publication 596 for more information. 2011 federal tax forms and instructions Estates and trusts. 2011 federal tax forms and instructions   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 tax forms and instructions S. 2011 federal tax forms and instructions trade or business. 2011 federal tax forms and instructions Special rules for aliens from certain U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions possessions. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions For resident aliens, this includes income from sources both within and outside the United States. 2011 federal tax forms and instructions 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 tax forms and instructions S. 2011 federal tax forms and instructions sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). 2011 federal tax forms and instructions Deductions Resident and nonresident aliens can claim similar deductions on their U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions tax returns. 2011 federal tax forms and instructions However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions trade or business. 2011 federal tax forms and instructions Resident Aliens You can claim the same deductions allowed to U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens if you are a resident alien for the entire tax year. 2011 federal tax forms and instructions 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 tax forms and instructions You should get Form 1040 and instructions for more information on how to claim your allowable deductions. 2011 federal tax forms and instructions Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. 2011 federal tax forms and instructions You generally cannot claim deductions related to income that is not connected with your U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions business activities. 2011 federal tax forms and instructions 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 tax forms and instructions Ordinary and necessary business expenses. 2011 federal tax forms and instructions   You can deduct all ordinary and necessary expenses in the operation of your U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions trade or business to the extent they relate to income effectively connected with that trade or business. 2011 federal tax forms and instructions The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. 2011 federal tax forms and instructions For information about other business expenses, see Publication 535. 2011 federal tax forms and instructions Losses. 2011 federal tax forms and instructions   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 tax forms and instructions to the extent that they relate to income that is effectively connected with a trade or business in the United States. 2011 federal tax forms and instructions Educator expenses. 2011 federal tax forms and instructions   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 tax forms and instructions For more information, see your tax form instructions. 2011 federal tax forms and instructions Individual retirement arrangement (IRA). 2011 federal tax forms and instructions   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. 2011 federal tax forms and instructions But you must have taxable compensation effectively connected with a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions trade or business to do so. 2011 federal tax forms and instructions A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. 2011 federal tax forms and instructions If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. 2011 federal tax forms and instructions ) at work or through self-employment, your IRA deduction may be reduced or eliminated. 2011 federal tax forms and instructions But you can still make contributions to a traditional IRA even if you cannot deduct them. 2011 federal tax forms and instructions If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. 2011 federal tax forms and instructions   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). 2011 federal tax forms and instructions Moving expenses. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions If you had no former job location, the new job location must be at least 50 miles from your former home. 2011 federal tax forms and instructions   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. 2011 federal tax forms and instructions   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. 2011 federal tax forms and instructions   For more information on the moving expense deduction, see Publication 521. 2011 federal tax forms and instructions Reimbursements. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions For more information, see Publication 521. 2011 federal tax forms and instructions Moving expense or travel expense. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions Self-employed SEP, SIMPLE, and qualified retirement plans. 2011 federal tax forms and instructions   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 tax forms and instructions To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions trade or business. 2011 federal tax forms and instructions   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. 2011 federal tax forms and instructions Penalty on early withdrawal of savings. 2011 federal tax forms and instructions   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. 2011 federal tax forms and instructions Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. 2011 federal tax forms and instructions However, if the interest income is effectively connected with your U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions 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 tax forms and instructions Student loan interest expense. 2011 federal tax forms and instructions   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 tax forms and instructions Generally, you can claim the deduction if all the following requirements are met. 2011 federal tax forms and instructions Your filing status is any filing status except married filing separately. 2011 federal tax forms and instructions Your modified adjusted gross income is less than $75,000. 2011 federal tax forms and instructions No one else is claiming an exemption for you on his or her 2013 tax return. 2011 federal tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. 2011 federal tax forms and instructions The person for whom the expenses were paid or incurred was an eligible student. 2011 federal tax forms and instructions Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. 2011 federal tax forms and instructions For more information, see Publication 970, Tax Benefits for Education. 2011 federal tax forms and instructions Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens. 2011 federal tax forms and instructions However, nonresident aliens generally can claim only a personal exemption for themselves on their U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions tax return. 2011 federal tax forms and instructions Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens. 2011 federal tax forms and instructions You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions tax purposes and was not the dependent of another taxpayer. 2011 federal tax forms and instructions 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 tax forms and instructions You can claim an exemption for each person who qualifies as a dependent according to the rules for U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens. 2011 federal tax forms and instructions 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 tax forms and instructions Get Publication 501 for more information. 2011 federal tax forms and instructions Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. 2011 federal tax forms and instructions See Identification Number, earlier. 2011 federal tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. 2011 federal tax forms and instructions See Identification Number, earlier. 2011 federal tax forms and instructions Residents of Mexico or Canada or U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions nationals. 2011 federal tax forms and instructions   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 tax forms and instructions S. 2011 federal tax forms and instructions tax purposes and cannot be claimed as the dependent on another U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions taxpayer's return. 2011 federal tax forms and instructions In addition, you can claim exemptions for your dependents who meet certain tests. 2011 federal tax forms and instructions Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens to determine who is a dependent and for which dependents exemptions can be claimed. 2011 federal tax forms and instructions See Publication 501 for these rules. 2011 federal tax forms and instructions For purposes of these rules, dependents who are U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions nationals meet the citizenship test discussed in Publication 501. 2011 federal tax forms and instructions Residents of South Korea. 2011 federal tax forms and instructions   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. 2011 federal tax forms and instructions 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 tax forms and instructions S. 2011 federal tax forms and instructions source gross income effectively connected with a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions trade or business for the tax year to the alien's entire income from all sources during the tax year. 2011 federal tax forms and instructions Example. 2011 federal tax forms and instructions Mr. 2011 federal tax forms and instructions 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 tax forms and instructions During the tax year he receives U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions compensation of $18,000. 2011 federal tax forms and instructions He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions trade or business. 2011 federal tax forms and instructions Thus, his total income for the year is $24,000. 2011 federal tax forms and instructions Mr. 2011 federal tax forms and instructions Park meets all requirements for claiming exemptions for his spouse and two children. 2011 federal tax forms and instructions 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 tax forms and instructions   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 tax forms and instructions   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 tax forms and instructions S. 2011 federal tax forms and instructions taxpayer's return. 2011 federal tax forms and instructions   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 tax forms and instructions S. 2011 federal tax forms and instructions citizens. 2011 federal tax forms and instructions See Publication 501 for these rules. 2011 federal tax forms and instructions   List your spouse and dependents on line 7c of Form 1040NR. 2011 federal tax forms and instructions Enter the total on the appropriate line to the right of line 7c. 2011 federal tax forms and instructions Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. 2011 federal tax forms and instructions However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions trade or business. 2011 federal tax forms and instructions Resident Aliens You can claim the same itemized deductions as U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens, using Schedule A of Form 1040. 2011 federal tax forms and instructions 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 tax forms and instructions If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. 2011 federal tax forms and instructions For further information, see Form 1040 and instructions. 2011 federal tax forms and instructions Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions trade or business. 2011 federal tax forms and instructions These deductions include state and local income taxes, charitable contributions to U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions organizations, casualty and theft losses, and miscellaneous deductions. 2011 federal tax forms and instructions Use Schedule A of Form 1040NR to claim itemized deductions. 2011 federal tax forms and instructions If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. 2011 federal tax forms and instructions If you are claiming any other itemized deduction, you must file Form 1040NR. 2011 federal tax forms and instructions Standard deduction. 2011 federal tax forms and instructions   Nonresident aliens cannot claim the standard deduction. 2011 federal tax forms and instructions However, see Students and business apprentices from India , next. 2011 federal tax forms and instructions Students and business apprentices from India. 2011 federal tax forms and instructions   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 tax forms and instructions You can claim the standard deduction provided you do not claim itemized deductions. 2011 federal tax forms and instructions   Use Worksheet 5-1 to figure your standard deduction. 2011 federal tax forms and instructions If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. 2011 federal tax forms and instructions State and local income taxes. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions See Recoveries in Publication 525 for details on how to figure the amount to include in income. 2011 federal tax forms and instructions Charitable contributions. 2011 federal tax forms and instructions   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. 2011 federal tax forms and instructions 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 tax forms and instructions Certain organizations that promote national or international amateur sports competition are also qualified organizations. 2011 federal tax forms and instructions Foreign organizations. 2011 federal tax forms and instructions   Contributions made directly to a foreign organization are not deductible. 2011 federal tax forms and instructions However, you can deduct contributions to a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions organization that transfers funds to a charitable foreign organization if the U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions organization. 2011 federal tax forms and instructions   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. 2011 federal tax forms and instructions Worksheet 5-1. 2011 federal tax forms and instructions 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. 2011 federal tax forms and instructions If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. 2011 federal tax forms and instructions You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. 2011 federal tax forms and instructions 1 Enter the amount shown below for your filing status. 2011 federal tax forms and instructions           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. 2011 federal tax forms and instructions           2 Can you be claimed as a dependent on someone else's U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions income tax return?  No. 2011 federal tax forms and instructions Enter the amount from line 1 on line 4. 2011 federal tax forms and instructions Skip line 3 and go to line 5. 2011 federal tax forms and instructions   Yes. 2011 federal tax forms and instructions Go to line 3. 2011 federal tax forms and instructions         3 Is your earned income* more than $650?           Yes. 2011 federal tax forms and instructions Add $350 to your earned income. 2011 federal tax forms and instructions Enter the total. 2011 federal tax forms and instructions           No. 2011 federal tax forms and instructions Enter $1,000 3. 2011 federal tax forms and instructions       4 Enter the smaller of line 1 or line 3 4. 2011 federal tax forms and instructions   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). 2011 federal tax forms and instructions If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). 2011 federal tax forms and instructions Otherwise, enter -0- 5. 2011 federal tax forms and instructions   6 Add lines 4 and 5. 2011 federal tax forms and instructions Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). 2011 federal tax forms and instructions Print “Standard Deduction Allowed Under U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions –India Income Tax Treaty” in the space to the left of these lines. 2011 federal tax forms and instructions This is your standard deduction for 2013. 2011 federal tax forms and instructions 6. 2011 federal tax forms and instructions   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2011 federal tax forms and instructions It also includes any amount received as a scholarship that you must include in your income. 2011 federal tax forms and instructions 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 tax forms and instructions Contributions from which you benefit. 2011 federal tax forms and instructions   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 tax forms and instructions   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 tax forms and instructions For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. 2011 federal tax forms and instructions Cash contributions. 2011 federal tax forms and instructions   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 tax forms and instructions The written record must include the name of the charity, date of the contribution, and the amount of the contribution. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions Noncash contributions. 2011 federal tax forms and instructions   For contributions not made in cash, the records you must keep depend on the amount of your deduction. 2011 federal tax forms and instructions See Publication 526 for details. 2011 federal tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. 2011 federal tax forms and instructions If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. 2011 federal tax forms and instructions 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 tax forms and instructions See Form 8283 and its instructions for details. 2011 federal tax forms and instructions Contributions of appreciated property. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions Your basis in the property is generally what you paid for it. 2011 federal tax forms and instructions If you need more information about basis, get Publication 551, Basis of Assets. 2011 federal tax forms and instructions   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. 2011 federal tax forms and instructions For information about these rules, see Publication 526. 2011 federal tax forms and instructions Limit. 2011 federal tax forms and instructions   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 tax forms and instructions For a discussion of limits on charitable contributions and other information, get Publication 526. 2011 federal tax forms and instructions Casualty and theft losses. 2011 federal tax forms and instructions   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 tax forms and instructions S. 2011 federal tax forms and instructions trade or business. 2011 federal tax forms and instructions The property can be personal use property or income-producing property not connected with a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions trade or business. 2011 federal tax forms and instructions The property must be located in the United States at the time of the casualty or theft. 2011 federal tax forms and instructions You can deduct theft losses only in the year in which you discover the loss. 2011 federal tax forms and instructions   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 tax forms and instructions The fair market value of property immediately after a theft is considered zero, because you no longer have the property. 2011 federal tax forms and instructions   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. 2011 federal tax forms and instructions If you do not, you cannot deduct this loss as a casualty or theft loss. 2011 federal tax forms and instructions   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. 2011 federal tax forms and instructions Losses from personal use property. 2011 federal tax forms and instructions    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. 2011 federal tax forms and instructions 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 tax forms and instructions Losses from income-producing property. 2011 federal tax forms and instructions   These losses are not subject to the limitations that apply to personal use property. 2011 federal tax forms and instructions Use Section B of Form 4684 to figure your deduction for these losses. 2011 federal tax forms and instructions Job expenses and other miscellaneous deductions. 2011 federal tax forms and instructions   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. 2011 federal tax forms and instructions Generally, the allowable deductions must be related to effectively connected income. 2011 federal tax forms and instructions 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 tax forms and instructions   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). 2011 federal tax forms and instructions For more information on miscellaneous deductions, see the instructions for Form 1040NR. 2011 federal tax forms and instructions Travel expenses. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions   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 tax forms and instructions You cannot deduct travel expenses for other members of your family or party. 2011 federal tax forms and instructions Deductible travel expenses. 2011 federal tax forms and instructions   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. 2011 federal tax forms and instructions , 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 tax forms and instructions You generally can deduct only 50% of unreimbursed meal expenses. 2011 federal tax forms and instructions The standard meal allowance rates for high-cost areas are available at www. 2011 federal tax forms and instructions gsa. 2011 federal tax forms and instructions gov/perdiem. 2011 federal tax forms and instructions The rates for other areas are in Publication 463. 2011 federal tax forms and instructions   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). 2011 federal tax forms and instructions Expenses allocable to U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions tax-exempt income. 2011 federal tax forms and instructions   You cannot deduct an expense, or part of an expense, that is allocable to U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions tax-exempt income, including income exempt by tax treaty. 2011 federal tax forms and instructions Example. 2011 federal tax forms and instructions 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 tax forms and instructions S. 2011 federal tax forms and instructions company. 2011 federal tax forms and instructions During her stay in the United States, she received a salary of $8,000 from her Polish employer. 2011 federal tax forms and instructions She received no other U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions source income. 2011 federal tax forms and instructions She spent $3,000 on travel expenses, of which $1,000 were for meals. 2011 federal tax forms and instructions None of these expenses were reimbursed. 2011 federal tax forms and instructions Under the tax treaty with Poland, $5,000 of her salary is exempt from U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions income tax. 2011 federal tax forms and instructions In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). 2011 federal tax forms and instructions She must reduce the remaining $2,500 of travel expenses by 62. 2011 federal tax forms and instructions 5% ($1,563) because 62. 2011 federal tax forms and instructions 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. 2011 federal tax forms and instructions She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). 2011 federal tax forms and instructions She completes the remaining lines according to the instructions for Schedule A. 2011 federal tax forms and instructions More information. 2011 federal tax forms and instructions   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. 2011 federal tax forms and instructions 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 tax forms and instructions Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizens. 2011 federal tax forms and instructions The following items are some of the credits you may be able to claim. 2011 federal tax forms and instructions Foreign tax credit. 2011 federal tax forms and instructions   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 tax forms and instructions You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. 2011 federal tax forms and instructions 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 tax forms and instructions   For more information, get Publication 514, Foreign Tax Credit for Individuals. 2011 federal tax forms and instructions Child and dependent care credit. 2011 federal tax forms and instructions   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 tax forms and instructions Generally, you must be able to claim an exemption for your dependent. 2011 federal tax forms and instructions   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. 2011 federal tax forms and instructions Credit for the elderly or the disabled. 2011 federal tax forms and instructions   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. 2011 federal tax forms and instructions 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 tax forms and instructions Education credits. 2011 federal tax forms and instructions   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. 2011 federal tax forms and instructions There are two education credits: the American Opportunity Credit and the lifetime learning credit. 2011 federal tax forms and instructions You cannot claim these credits if you are married filing separately. 2011 federal tax forms and instructions Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. 2011 federal tax forms and instructions For more information, see Publication 970. 2011 federal tax forms and instructions Retirement savings contributions credit. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. 2011 federal tax forms and instructions For more information, see Publication 590. 2011 federal tax forms and instructions Child tax credit. 2011 federal tax forms and instructions   You may be able to take this credit if you have a qualifying child. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions Is a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizen, a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions national, or a resident alien. 2011 federal tax forms and instructions Did not provide over half of his or her own support for 2013. 2011 federal tax forms and instructions Lived with you more than half of 2013. 2011 federal tax forms and instructions Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2011 federal tax forms and instructions Is claimed as a dependent on your return. 2011 federal tax forms and instructions An adopted child is always treated as your own child. 2011 federal tax forms and instructions An adopted child includes a child lawfully placed with you for legal adoption. 2011 federal tax forms and instructions   See your form instructions for additional details. 2011 federal tax forms and instructions Adoption credit. 2011 federal tax forms and instructions   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2011 federal tax forms and instructions This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2011 federal tax forms and instructions To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. 2011 federal tax forms and instructions Earned income credit. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions 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 tax forms and instructions You cannot claim the earned income credit if your filing status is married filing separately. 2011 federal tax forms and instructions    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. 2011 federal tax forms and instructions You cannot claim the credit using an ITIN. 2011 federal tax forms and instructions 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 tax forms and instructions An example of a federally funded benefit is Medicaid. 2011 federal tax forms and instructions If a card has this legend and the individual's immigration status has changed so that the individual is now a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. 2011 federal tax forms and instructions Other information. 2011 federal tax forms and instructions   There are other eligibility rules that are not discussed here. 2011 federal tax forms and instructions For more information, get Publication 596, Earned Income Credit. 2011 federal tax forms and instructions Nonresident Aliens You can claim some of the same credits that resident aliens can claim. 2011 federal tax forms and instructions You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. 2011 federal tax forms and instructions Credits Credits are allowed only if you receive effectively connected income. 2011 federal tax forms and instructions You may be able to claim some of the following credits. 2011 federal tax forms and instructions Foreign tax credit. 2011 federal tax forms and instructions   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 tax forms and instructions S. 2011 federal tax forms and instructions possession on that income. 2011 federal tax forms and instructions   If you do not have foreign source income effectively connected with a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions trade or business, you cannot claim credits against your U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions tax for taxes paid or accrued to a foreign country or U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions possession. 2011 federal tax forms and instructions   You cannot take any credit for taxes imposed by a foreign country or U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions possession on your U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. 2011 federal tax forms and instructions   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. 2011 federal tax forms and instructions See Publication 514 for more information. 2011 federal tax forms and instructions Child and dependent care credit. 2011 federal tax forms and instructions   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 tax forms and instructions Generally, you must be able to claim an exemption for your dependent. 2011 federal tax forms and instructions   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions 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 tax forms and instructions   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 tax forms and instructions Earned income generally means wages, salaries, and professional fees for personal services performed. 2011 federal tax forms and instructions   For more information, get Publication 503. 2011 federal tax forms and instructions Education credits. 2011 federal tax forms and instructions   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. 2011 federal tax forms and instructions However, if you are married and choose to file a joint return with a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. 2011 federal tax forms and instructions Retirement savings contributions credit. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions Use Form 8880 to figure the credit. 2011 federal tax forms and instructions For more information, see Publication 590. 2011 federal tax forms and instructions Child tax credit. 2011 federal tax forms and instructions   You may be able to take this credit if you have a qualifying child. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions Is a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizen, a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions national, or a resident alien. 2011 federal tax forms and instructions Did not provide over half of his or her own support for 2013. 2011 federal tax forms and instructions Lived with you more than half of 2013. 2011 federal tax forms and instructions Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2011 federal tax forms and instructions Is claimed as a dependent on your return. 2011 federal tax forms and instructions An adopted child is always treated as your own child. 2011 federal tax forms and instructions An adopted child includes a child lawfully placed with you for legal adoption. 2011 federal tax forms and instructions   See your form instructions for additional details. 2011 federal tax forms and instructions Adoption credit. 2011 federal tax forms and instructions   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2011 federal tax forms and instructions This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2011 federal tax forms and instructions To claim the adoption credit, file Form 8839 with your Form 1040NR. 2011 federal tax forms and instructions   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions 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 tax forms and instructions Credit for prior year minimum tax. 2011 federal tax forms and instructions   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 tax forms and instructions Earned income credit. 2011 federal tax forms and instructions   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. 2011 federal tax forms and instructions However, if you are married and choose to file a joint return with a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. 2011 federal tax forms and instructions    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. 2011 federal tax forms and instructions You cannot claim the credit using an ITIN. 2011 federal tax forms and instructions 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 tax forms and instructions An example of a federally funded benefit is Medicaid. 2011 federal tax forms and instructions If a card has this legend and the individual's immigration status has changed so that the individual is now a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. 2011 federal tax forms and instructions   See Publication 596 for more information on the credit. 2011 federal tax forms and instructions Tax Withheld You can claim the tax withheld during the year as a payment against your U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions tax. 2011 federal tax forms and instructions You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. 2011 federal tax forms and instructions The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. 2011 federal tax forms and instructions Withholding from wages. 2011 federal tax forms and instructions   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 tax forms and instructions S. 2011 federal tax forms and instructions income tax liability for the same year. 2011 federal tax forms and instructions 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 tax forms and instructions Excess social security tax withheld. 2011 federal tax forms and instructions   If you have two or more employers, you may be able to claim a credit against your U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions income tax liability for social security tax withheld in excess of the maximum required. 2011 federal tax forms and instructions See Social Security and Medicare Taxes in chapter 8 for more information. 2011 federal tax forms and instructions Additional Medicare Tax. 2011 federal tax forms and instructions   Your employer is responsible for withholding the 0. 2011 federal tax forms and instructions 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. 2011 federal tax forms and instructions 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 tax forms and instructions Tax paid on undistributed long-term capital gains. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions Tax withheld at the source. 2011 federal tax forms and instructions   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 tax forms and instructions Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. 2011 federal tax forms and instructions Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. 2011 federal tax forms and instructions Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. 2011 federal tax forms and instructions Tax withheld on partnership income. 2011 federal tax forms and instructions   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 tax forms and instructions 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 tax forms and instructions A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. 2011 federal tax forms and instructions In this case, the partnership will give you a statement on Form 1042-S. 2011 federal tax forms and instructions Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. 2011 federal tax forms and instructions Claiming tax withheld on your return. 2011 federal tax forms and instructions   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 tax forms and instructions The following table lists some of the more common information documents and shows where to find the amount of tax withheld. 2011 federal tax forms and instructions 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 tax forms and instructions You should file Form 1040 and report all income from sources both in and outside the United States. 2011 federal tax forms and instructions However, you can exclude the income discussed in the following paragraphs. 2011 federal tax forms and instructions For tax purposes other than reporting income, however, you will be treated as a nonresident alien. 2011 federal tax forms and instructions 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 tax forms and instructions There are also limits on what deductions and credits are allowed. 2011 federal tax forms and instructions See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. 2011 federal tax forms and instructions Residents of Puerto Rico. 2011 federal tax forms and instructions   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 tax forms and instructions   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 tax forms and instructions You must also make your first payment of estimated tax by June 15. 2011 federal tax forms and instructions You cannot file a joint income tax return or make joint payments of estimated tax. 2011 federal tax forms and instructions However, if you are married to a U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. 2011 federal tax forms and instructions   If you earn wages subject to withholding, your U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions income tax return is due by April 15. 2011 federal tax forms and instructions Your first payment of estimated tax is also due by April 15. 2011 federal tax forms and instructions For information on withholding and estimated tax, see chapter 8 . 2011 federal tax forms and instructions Residents of American Samoa. 2011 federal tax forms and instructions   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 tax forms and instructions S. 2011 federal tax forms and instructions government or any of its agencies). 2011 federal tax forms and instructions An employee of the American Samoan government is not considered an employee of the U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions government or any of its agencies for purposes of the exclusion. 2011 federal tax forms and instructions For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. 2011 federal tax forms and instructions S. 2011 federal tax forms and instructions Possessions. 2011 federal tax forms and instructions Prev  Up  Next   Home   More Online Publications