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2013 Tax Form 1040ez

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2013 Tax Form 1040ez

2013 tax form 1040ez 22. 2013 tax form 1040ez   Taxes Table of Contents IntroductionIndian tribal government. 2013 tax form 1040ez Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. 2013 tax form 1040ez Real Estate TaxesReal estate taxes for prior years. 2013 tax form 1040ez Examples. 2013 tax form 1040ez Form 1099-S. 2013 tax form 1040ez Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). 2013 tax form 1040ez It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. 2013 tax form 1040ez This chapter covers the following topics. 2013 tax form 1040ez Income taxes (federal, state, local, and foreign). 2013 tax form 1040ez General sales taxes (state and local). 2013 tax form 1040ez Real estate taxes (state, local, and foreign). 2013 tax form 1040ez Personal property taxes (state and local). 2013 tax form 1040ez Taxes and fees you cannot deduct. 2013 tax form 1040ez Use Table 22-1 as a guide to determine which taxes you can deduct. 2013 tax form 1040ez The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. 2013 tax form 1040ez Business taxes. 2013 tax form 1040ez   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. 2013 tax form 1040ez For information on these taxes, see Publication 535, Business Expenses. 2013 tax form 1040ez State or local taxes. 2013 tax form 1040ez   These are taxes imposed by the 50 states, U. 2013 tax form 1040ez S. 2013 tax form 1040ez possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. 2013 tax form 1040ez Indian tribal government. 2013 tax form 1040ez   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. 2013 tax form 1040ez Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. 2013 tax form 1040ez General sales taxes. 2013 tax form 1040ez   These are taxes imposed at one rate on retail sales of a broad range of classes of items. 2013 tax form 1040ez Foreign taxes. 2013 tax form 1040ez   These are taxes imposed by a foreign country or any of its political subdivisions. 2013 tax form 1040ez Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. 2013 tax form 1040ez The tax must be imposed on you. 2013 tax form 1040ez You must pay the tax during your tax year. 2013 tax form 1040ez The tax must be imposed on you. 2013 tax form 1040ez   In general, you can deduct only taxes imposed on you. 2013 tax form 1040ez   Generally, you can deduct property taxes only if you are an owner of the property. 2013 tax form 1040ez If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. 2013 tax form 1040ez You must pay the tax during your tax year. 2013 tax form 1040ez   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. 2013 tax form 1040ez If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. 2013 tax form 1040ez If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. 2013 tax form 1040ez If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). 2013 tax form 1040ez See Publication 538, Accounting Periods and Methods, for details. 2013 tax form 1040ez    If you use an accrual method of accounting, see Publication 538 for more information. 2013 tax form 1040ez Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. 2013 tax form 1040ez State and Local Income Taxes You can deduct state and local income taxes. 2013 tax form 1040ez However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. 2013 tax form 1040ez See General Sales Taxes , later. 2013 tax form 1040ez Exception. 2013 tax form 1040ez    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. 2013 tax form 1040ez For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. 2013 tax form 1040ez What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. 2013 tax form 1040ez Withheld taxes. 2013 tax form 1040ez   You can deduct state and local income taxes withheld from your salary in the year they are withheld. 2013 tax form 1040ez Your Form(s) W-2 will show these amounts. 2013 tax form 1040ez Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. 2013 tax form 1040ez Estimated tax payments. 2013 tax form 1040ez   You can deduct estimated tax payments you made during the year to a state or local government. 2013 tax form 1040ez However, you must have a reasonable basis for making the estimated tax payments. 2013 tax form 1040ez Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. 2013 tax form 1040ez For example, you made an estimated state income tax payment. 2013 tax form 1040ez However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. 2013 tax form 1040ez You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. 2013 tax form 1040ez Refund applied to taxes. 2013 tax form 1040ez   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. 2013 tax form 1040ez    Do not reduce your deduction by either of the following items. 2013 tax form 1040ez Any state or local income tax refund (or credit) you expect to receive for 2013. 2013 tax form 1040ez Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. 2013 tax form 1040ez   However, part or all of this refund (or credit) may be taxable. 2013 tax form 1040ez See Refund (or credit) of state or local income taxes , later. 2013 tax form 1040ez Separate federal returns. 2013 tax form 1040ez   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. 2013 tax form 1040ez Joint state and local returns. 2013 tax form 1040ez   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. 2013 tax form 1040ez You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. 2013 tax form 1040ez However, you cannot deduct more than the amount you actually paid during the year. 2013 tax form 1040ez You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. 2013 tax form 1040ez If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. 2013 tax form 1040ez Joint federal return. 2013 tax form 1040ez   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. 2013 tax form 1040ez Contributions to state benefit funds. 2013 tax form 1040ez    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. 2013 tax form 1040ez For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. 2013 tax form 1040ez Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. 2013 tax form 1040ez Alaska Unemployment Compensation Fund. 2013 tax form 1040ez California Nonoccupational Disability Benefit Fund. 2013 tax form 1040ez New Jersey Nonoccupational Disability Benefit Fund. 2013 tax form 1040ez New Jersey Unemployment Compensation Fund. 2013 tax form 1040ez New York Nonoccupational Disability Benefit Fund. 2013 tax form 1040ez Pennsylvania Unemployment Compensation Fund. 2013 tax form 1040ez Rhode Island Temporary Disability Benefit Fund. 2013 tax form 1040ez Washington State Supplemental Workmen's Compensation Fund. 2013 tax form 1040ez    Employee contributions to private or voluntary disability plans are not deductible. 2013 tax form 1040ez Refund (or credit) of state or local income taxes. 2013 tax form 1040ez   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. 2013 tax form 1040ez This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. 2013 tax form 1040ez If you did not itemize your deductions in the previous year, do not include the refund in income. 2013 tax form 1040ez If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. 2013 tax form 1040ez For a discussion of how much to include, see Recoveries in chapter 12. 2013 tax form 1040ez Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. 2013 tax form 1040ez S. 2013 tax form 1040ez possession. 2013 tax form 1040ez However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. 2013 tax form 1040ez S. 2013 tax form 1040ez tax under the foreign earned income exclusion or the foreign housing exclusion. 2013 tax form 1040ez For information on these exclusions, see Publication 54, Tax Guide for U. 2013 tax form 1040ez S. 2013 tax form 1040ez Citizens and Resident Aliens Abroad. 2013 tax form 1040ez For information on the foreign tax credit, see Publication 514. 2013 tax form 1040ez General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. 2013 tax form 1040ez You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. 2013 tax form 1040ez Actual expenses. 2013 tax form 1040ez   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. 2013 tax form 1040ez However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. 2013 tax form 1040ez If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. 2013 tax form 1040ez If you use the actual expenses method, you must have receipts to show the general sales taxes paid. 2013 tax form 1040ez Do not include sales taxes paid on items used in your trade or business. 2013 tax form 1040ez Motor vehicles. 2013 tax form 1040ez   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. 2013 tax form 1040ez This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. 2013 tax form 1040ez Optional sales tax tables. 2013 tax form 1040ez   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). 2013 tax form 1040ez You may also be able to add the state and local general sales taxes paid on certain specified items. 2013 tax form 1040ez   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. 2013 tax form 1040ez Your income is your adjusted gross income plus any nontaxable items such as the following. 2013 tax form 1040ez Tax-exempt interest. 2013 tax form 1040ez Veterans' benefits. 2013 tax form 1040ez Nontaxable combat pay. 2013 tax form 1040ez Workers' compensation. 2013 tax form 1040ez Nontaxable part of social security and railroad retirement benefits. 2013 tax form 1040ez Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. 2013 tax form 1040ez Public assistance payments. 2013 tax form 1040ez If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. 2013 tax form 1040ez See the Instructions for Schedule A (Form 1040), line 5, for details. 2013 tax form 1040ez Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. 2013 tax form 1040ez You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. 2013 tax form 1040ez Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. 2013 tax form 1040ez They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. 2013 tax form 1040ez For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. 2013 tax form 1040ez Tenant-shareholders in a cooperative housing corporation. 2013 tax form 1040ez   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. 2013 tax form 1040ez The corporation should provide you with a statement showing your share of the taxes. 2013 tax form 1040ez For more information, see Special Rules for Cooperatives in Publication 530. 2013 tax form 1040ez Division of real estate taxes between buyers and sellers. 2013 tax form 1040ez   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. 2013 tax form 1040ez   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. 2013 tax form 1040ez The seller is treated as paying the taxes up to, but not including, the date of sale. 2013 tax form 1040ez The buyer is treated as paying the taxes beginning with the date of sale. 2013 tax form 1040ez This applies regardless of the lien dates under local law. 2013 tax form 1040ez Generally, this information is included on the settlement statement provided at the closing. 2013 tax form 1040ez    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. 2013 tax form 1040ez This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. 2013 tax form 1040ez However, you must also include the amount of that tax in the selling price of the property. 2013 tax form 1040ez The buyer must include the same amount in his or her cost of the property. 2013 tax form 1040ez   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. 2013 tax form 1040ez Worksheet 22-1. 2013 tax form 1040ez Figuring Your Real Estate Tax Deduction 1. 2013 tax form 1040ez Enter the total real estate taxes for the real property tax year   2. 2013 tax form 1040ez Enter the number of days in the real property tax year that you owned the property   3. 2013 tax form 1040ez Divide line 2 by 365 (for leap years, divide line 2 by 366) . 2013 tax form 1040ez 4. 2013 tax form 1040ez Multiply line 1 by line 3. 2013 tax form 1040ez This is your deduction. 2013 tax form 1040ez Enter it on Schedule A (Form 1040), line 6   Note. 2013 tax form 1040ez Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. 2013 tax form 1040ez Your total deduction is the sum of the line 4 amounts for all of the properties. 2013 tax form 1040ez Real estate taxes for prior years. 2013 tax form 1040ez   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. 2013 tax form 1040ez Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. 2013 tax form 1040ez The buyer must add them to the cost of the property. 2013 tax form 1040ez The seller can deduct these taxes paid by the buyer. 2013 tax form 1040ez However, the seller must include them in the selling price. 2013 tax form 1040ez Examples. 2013 tax form 1040ez   The following examples illustrate how real estate taxes are divided between buyer and seller. 2013 tax form 1040ez Example 1. 2013 tax form 1040ez Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. 2013 tax form 1040ez The tax on their old home, sold on May 7, was $620. 2013 tax form 1040ez The tax on their new home, bought on May 3, was $732. 2013 tax form 1040ez Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. 2013 tax form 1040ez On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. 2013 tax form 1040ez Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). 2013 tax form 1040ez They figure their deduction for taxes on their old home as follows. 2013 tax form 1040ez Worksheet 22-1. 2013 tax form 1040ez Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. 2013 tax form 1040ez Enter the total real estate taxes for the real property tax year $620 2. 2013 tax form 1040ez Enter the number of days in the real property tax year that you owned the property 126 3. 2013 tax form 1040ez Divide line 2 by 365 (for leap years, divide line 2 by 366) . 2013 tax form 1040ez 3452 4. 2013 tax form 1040ez Multiply line 1 by line 3. 2013 tax form 1040ez This is your deduction. 2013 tax form 1040ez Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. 2013 tax form 1040ez (The buyers add the $214 to their cost of the home. 2013 tax form 1040ez ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). 2013 tax form 1040ez They figure their deduction for taxes on their new home as follows. 2013 tax form 1040ez Worksheet 22-1. 2013 tax form 1040ez Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. 2013 tax form 1040ez Enter the total real estate taxes for the real property tax year $732 2. 2013 tax form 1040ez Enter the number of days in the real property tax year that you owned the property 243 3. 2013 tax form 1040ez Divide line 2 by 365 (for leap years, divide line 2 by 366) . 2013 tax form 1040ez 6658 4. 2013 tax form 1040ez Multiply line 1 by line 3. 2013 tax form 1040ez This is your deduction. 2013 tax form 1040ez Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. 2013 tax form 1040ez (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. 2013 tax form 1040ez ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. 2013 tax form 1040ez They will enter this amount on Schedule A (Form 1040), line 6. 2013 tax form 1040ez Example 2. 2013 tax form 1040ez George and Helen Brown bought a new home on May 3, 2013. 2013 tax form 1040ez Their real property tax year for the new home is the calendar year. 2013 tax form 1040ez Real estate taxes for 2012 were assessed in their state on January 1, 2013. 2013 tax form 1040ez The taxes became due on May 31, 2013, and October 31, 2013. 2013 tax form 1040ez The Browns agreed to pay all taxes due after the date of purchase. 2013 tax form 1040ez Real estate taxes for 2012 were $680. 2013 tax form 1040ez They paid $340 on May 31, 2013, and $340 on October 31, 2013. 2013 tax form 1040ez These taxes were for the 2012 real property tax year. 2013 tax form 1040ez The Browns cannot deduct them since they did not own the property until 2013. 2013 tax form 1040ez Instead, they must add $680 to the cost of their new home. 2013 tax form 1040ez In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. 2013 tax form 1040ez The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). 2013 tax form 1040ez They will figure their 2014 deduction for taxes as follows. 2013 tax form 1040ez Worksheet 22-1. 2013 tax form 1040ez Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. 2013 tax form 1040ez Enter the total real estate taxes for the real property tax year $752 2. 2013 tax form 1040ez Enter the number of days in the real property tax year that you owned the property 243 3. 2013 tax form 1040ez Divide line 2 by 365 (for leap years, divide line 2 by 366) . 2013 tax form 1040ez 6658 4. 2013 tax form 1040ez Multiply line 1 by line 3. 2013 tax form 1040ez This is your deduction. 2013 tax form 1040ez Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. 2013 tax form 1040ez Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. 2013 tax form 1040ez This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. 2013 tax form 1040ez The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. 2013 tax form 1040ez The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. 2013 tax form 1040ez Form 1099-S. 2013 tax form 1040ez   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. 2013 tax form 1040ez Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. 2013 tax form 1040ez The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. 2013 tax form 1040ez   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. 2013 tax form 1040ez The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. 2013 tax form 1040ez See Refund (or rebate) , later. 2013 tax form 1040ez Taxes placed in escrow. 2013 tax form 1040ez   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. 2013 tax form 1040ez You can deduct only the real estate tax that the third party actually paid to the taxing authority. 2013 tax form 1040ez If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. 2013 tax form 1040ez Tenants by the entirety. 2013 tax form 1040ez   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. 2013 tax form 1040ez Divorced individuals. 2013 tax form 1040ez   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. 2013 tax form 1040ez See Taxes and insurance in chapter 18 for more information. 2013 tax form 1040ez Ministers' and military housing allowances. 2013 tax form 1040ez   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. 2013 tax form 1040ez Refund (or rebate). 2013 tax form 1040ez   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. 2013 tax form 1040ez If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. 2013 tax form 1040ez However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. 2013 tax form 1040ez For more information, see Recoveries in chapter 12. 2013 tax form 1040ez Table 22-1. 2013 tax form 1040ez Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. 2013 tax form 1040ez Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). 2013 tax form 1040ez     Fines and penalties. 2013 tax form 1040ez Income Taxes State and local income taxes. 2013 tax form 1040ez Federal income taxes. 2013 tax form 1040ez   Foreign income taxes. 2013 tax form 1040ez     Employee contributions to state funds listed under Contributions to state benefit funds . 2013 tax form 1040ez Employee contributions to private or voluntary disability plans. 2013 tax form 1040ez     State and local general sales taxes if you choose to deduct state and local income taxes. 2013 tax form 1040ez General Sales Taxes State and local general sales taxes, including compensating use taxes. 2013 tax form 1040ez State and local income taxes if you choose to deduct state and local general sales taxes. 2013 tax form 1040ez Other Taxes Taxes that are expenses of your trade or business. 2013 tax form 1040ez Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. 2013 tax form 1040ez   Taxes on property producing rent or royalty income. 2013 tax form 1040ez Per capita taxes. 2013 tax form 1040ez   Occupational taxes. 2013 tax form 1040ez See chapter 28. 2013 tax form 1040ez     One-half of self-employment tax paid. 2013 tax form 1040ez   Personal Property Taxes State and local personal property taxes. 2013 tax form 1040ez Customs duties that are not expenses of your trade or business or of producing income. 2013 tax form 1040ez Real Estate Taxes State and local real estate taxes. 2013 tax form 1040ez Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). 2013 tax form 1040ez   Foreign real estate taxes. 2013 tax form 1040ez Taxes for local benefits (with exceptions). 2013 tax form 1040ez See Real Estate-Related Items You Cannot Deduct . 2013 tax form 1040ez   Tenant's share of real estate taxes paid by  cooperative housing corporation. 2013 tax form 1040ez Trash and garbage pickup fees (with exceptions). 2013 tax form 1040ez See Real Estate-Related Items You Cannot Deduct . 2013 tax form 1040ez     Rent increase due to higher real estate taxes. 2013 tax form 1040ez     Homeowners' association charges. 2013 tax form 1040ez Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. 2013 tax form 1040ez Taxes for local benefits. 2013 tax form 1040ez Itemized charges for services (such as trash and garbage pickup fees). 2013 tax form 1040ez Transfer taxes (or stamp taxes). 2013 tax form 1040ez Rent increases due to higher real estate taxes. 2013 tax form 1040ez Homeowners' association charges. 2013 tax form 1040ez Taxes for local benefits. 2013 tax form 1040ez   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. 2013 tax form 1040ez These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. 2013 tax form 1040ez You should increase the basis of your property by the amount of the assessment. 2013 tax form 1040ez   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. 2013 tax form 1040ez If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. 2013 tax form 1040ez If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. 2013 tax form 1040ez    Taxes for local benefits may be included in your real estate tax bill. 2013 tax form 1040ez If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. 2013 tax form 1040ez You should use the rules above to determine if the local benefit tax is deductible. 2013 tax form 1040ez Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. 2013 tax form 1040ez Itemized charges for services. 2013 tax form 1040ez    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. 2013 tax form 1040ez For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). 2013 tax form 1040ez    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. 2013 tax form 1040ez If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. 2013 tax form 1040ez Exception. 2013 tax form 1040ez   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. 2013 tax form 1040ez Transfer taxes (or stamp taxes). 2013 tax form 1040ez   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. 2013 tax form 1040ez If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. 2013 tax form 1040ez If paid by the buyer, they are included in the cost basis of the property. 2013 tax form 1040ez Rent increase due to higher real estate taxes. 2013 tax form 1040ez   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. 2013 tax form 1040ez Homeowners' association charges. 2013 tax form 1040ez   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. 2013 tax form 1040ez Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. 2013 tax form 1040ez A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. 2013 tax form 1040ez For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. 2013 tax form 1040ez If the tax is partly based on value and partly based on other criteria, it may qualify in part. 2013 tax form 1040ez Example. 2013 tax form 1040ez Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. 2013 tax form 1040ez You paid $32 based on the value ($1,500) and weight (3,400 lbs. 2013 tax form 1040ez ) of your car. 2013 tax form 1040ez You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. 2013 tax form 1040ez The remaining $17 ($. 2013 tax form 1040ez 50 × 34), based on the weight, is not deductible. 2013 tax form 1040ez Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. 2013 tax form 1040ez Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. 2013 tax form 1040ez See Table 22-1. 2013 tax form 1040ez Taxes and fees that are generally not deductible include the following items. 2013 tax form 1040ez Employment taxes. 2013 tax form 1040ez This includes social security, Medicare, and railroad retirement taxes withheld from your pay. 2013 tax form 1040ez However, one-half of self-employment tax you pay is deductible. 2013 tax form 1040ez In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. 2013 tax form 1040ez For more information, see chapters 21 and 32. 2013 tax form 1040ez Estate, inheritance, legacy, or succession taxes. 2013 tax form 1040ez However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. 2013 tax form 1040ez In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. 2013 tax form 1040ez For more information, see Publication 559, Survivors, Executors, and Administrators. 2013 tax form 1040ez Federal income taxes. 2013 tax form 1040ez This includes income taxes withheld from your pay. 2013 tax form 1040ez Fines and penalties. 2013 tax form 1040ez You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. 2013 tax form 1040ez Gift taxes. 2013 tax form 1040ez License fees. 2013 tax form 1040ez You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). 2013 tax form 1040ez Per capita taxes. 2013 tax form 1040ez You cannot deduct state or local per capita taxes. 2013 tax form 1040ez Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. 2013 tax form 1040ez For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. 2013 tax form 1040ez Where To Deduct You deduct taxes on the following schedules. 2013 tax form 1040ez State and local income taxes. 2013 tax form 1040ez    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. 2013 tax form 1040ez Check box a on line 5. 2013 tax form 1040ez General sales taxes. 2013 tax form 1040ez   Sales taxes are deducted on Schedule A (Form 1040), line 5. 2013 tax form 1040ez You must check box b on line 5. 2013 tax form 1040ez If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. 2013 tax form 1040ez Foreign income taxes. 2013 tax form 1040ez   Generally, income taxes you pay to a foreign country or U. 2013 tax form 1040ez S. 2013 tax form 1040ez possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. 2013 tax form 1040ez S. 2013 tax form 1040ez income tax on Form 1040, line 47. 2013 tax form 1040ez To claim the credit, you may have to complete and attach Form 1116. 2013 tax form 1040ez For more information, see chapter 37, the Form 1040 instructions, or Publication 514. 2013 tax form 1040ez Real estate taxes and personal property taxes. 2013 tax form 1040ez    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). 2013 tax form 1040ez Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). 2013 tax form 1040ez Self-employment tax. 2013 tax form 1040ez    Deduct one-half of your self-employment tax on Form 1040, line 27. 2013 tax form 1040ez Other taxes. 2013 tax form 1040ez    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. 2013 tax form 1040ez Prev  Up  Next   Home   More Online Publications
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Awards and Recognitions

USA.gov (formerly FirstGov.gov) has won many awards, and has been widely recognized for its information and services since it launched in 2000.


Awards by Date


September 2012

July 2011

August 2010

June 2009

March 2009

  • USA.gov Director winner, Fed 100
  • Government Information Technology Executive Council (GITEC) Project Management Excellence Award for outstanding project management in Collaborative Government/Web 2.0 Vision.

January 2008

  • Government Customer Support Excellence Award Finalist

January 2009

August 2008

May 2008

April 2008

November 2007

  • President's Quality Award – Office of Personnel Management

October 2007

  • Vignette Village 2007 Excellence Award - Vignette Corporation

September 2007

  • WebAward - Web Marketing Association

August 2007

July 2007

February 2007

  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers

September 2006

August 2006

  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University

July 2006

April 2006

March 2006

  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Stockholm Challenge Award Finalist 2006

January 2006

  • Favorite Places on the Web - Chicago Sun Times
  • Hot Sites - USATODAY.com
  • Website of the Day - kdsk.com

December 2005

  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005

September 2005

  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)

June 2005

  • Webby Worthy Award - International Academy of Digital Arts and Sciences

April 2005

  • PC Magazine's Top 100 Classic Sites
  • Kim Komando Cool Site of the Day

January 2005

  • Favorite Website - The Atlanta Journal-Constitution

September 2004

  • IRMCO Team Award Finalist
  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2004

  • Kim Komando Cool Site of the Day

May 2004

  • Top Site of the Day - widders.com

April 2004

  • Forbes.com Best of the Web, Expatriate Resources
  • PC Magazine's Top 100 Classic Sites

March 2004

  • FirstGov (now USA.gov) Director winner, Fed 100

February 2004

January 2004

  • Site of the Day - Charlotte Observer (North Carolina)

December 2003

  • "EContent 100" - EContent Magazine
  • Finalist, World Summit Award - United Nations International Telecommunications Union

November 2003

  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • Cool Site of the Day - coolsiteoftheday.com
  • Top Three Government Sites - WABC TV, New York

October 2003

  • 101 Most Incredibly Useful Sites - PC Magazine

September 2003

  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2003

  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Week - Post-Standard (Syracuse, NY)

May 2003

  • Innovations in American Government Award Winner

March 2003

  • Innovations in American Government Award Finalist
  • PC Magazine's Top 100 Classic Sites

November 2002

  • Innovations in American Government Award Semi-Finalist

July 2002

  • Public Access to Government Information Award - American Association Law Libraries
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

June 2002

  • Best New Government Website - Women's World Magazine
  • Pioneer Award, E-Gov

February 2002

  • Hot Site - USA Today.com

January 2002

  • Excellence.Gov Award Finalist

December 2001

  • Grace Hopper Government Technology Leadership Award

November 2001

  • Federal Line - FederalNewsRadio.com

October 2001

  • Hot Site - USA Today.com
  • Pick of the Week - Yahoo!

August 2001

  • Innovations in American Government Award Finalist

July 2001

  • Hot Site - USA Today.com

June 2001

  • Intergovernmental Solutions Award
  • Site of the Week - The Washington Times
  • Top 100 Sites of the Day - The Legendinc.com
  • Web Map: News You Can Use - USNews.com

May 2001

  • #1 in 100 Top Government Sites - 100.com
  • Golden Web Award (2001-2002)

April 2001

  • Innovations in American Government Award Semi-Finalist
  • Pioneer Award, E-Gov
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Top 100 Sites for Small Business - Entrepreneur Magazine

March 2001

  • Azimuth Award (awarded to Dave Barram and Eric Brewer)
  • FOSE and Chief Information Officers Council of Excellence Award
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com

February 2001

  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Cool Website of the Day - "Topical" Tipworld
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Week - Legal Engine

January 2001

  • Government Computer News Award
  • Hot Site of the Year - USA Today
  • Interesting Worldwide Website - Computer Times
  • Site of the Day - New York Times
  • Vice President's Hammer Award for Reinventing Government

December 2000

  • Site of the Day - E-mazing

November 2000

  • Site of the Month - King County Library (Washington State)

October 2000

  • A - Education World
  • Site of the Week - RefDesk.com
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Month - New York State Library
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library

September 2000

  • Site of the Day - Alpha-Pro Net
  • Site of the Week - University of Texas Southwestern Medical Library

Awards by Title

  • #1 Federal Government Website - Comparing Technology Innovation in the Private and Public Sectors, Brookings Institution
  • #1 in 100 Top Government Sites - 100.com
  • #1 in About.com's Top 20 Essential U.S. Government Websites
  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005
  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University (2003, 2004, 2006, 2007)
  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • 25 Websites We Can't Live Without, Time Magazine
  • 101 Most Incredibly Useful Sites - PC Magazine
  • A - Education World
  • Arroba de oro, ("the golden @") Finalist
  • Azimuth Award
  • Best Government Web Sites: USA.gov - Government Computer News
  • Best New Government Website - Women's World Magazine
  • Best of the Web - Forbes.com
  • Cool Site of the Day - coolsiteoftheday.com
  • Cool Site of the Day - Kim Komando
  • Cool Website of the Day - "Topical" Tipworld
  • "EContent 100" - EContent MagazineExcellence.Gov
  • Excellence.Gov
  • Excellent rating for GovGab.gov blog by blogged.com
  • Fed 100
  • Favorite Places on the Web - Chicago Sun-Times
  • Favorite Website - The Atlanta Journal-Constitution
  • Federal Line - FederalNewsRadio.com
  • FOSE and Chief Information Officers Council of Excellence Award
  • Golden Web Award
  • Government Computer News Award
  • Government Customer Support Excellence Award Finalist
  • Grace Hopper Government Technology Leadership Award
  • Hot Site - USA Today.com
  • Hot Site of the Year - USA Today.com
  • Innovations in American Government Award Winner (2002)
  • Intergovernmental Solutions Award
  • Interesting Worldwide Website - Computer Times
  • IRMCO Team Award Finalist
  • Link You Can't Live Without - WUSA9.com
  • Model of Collaboration - Center for Technology in Government at University at Albany, SUNY
  • Most Effective Federal Web Site at Using Interactive Features to Engage the Public - Brookings Institution
  • Outstanding Federal Civilian Marketing Program, GovMark Council
  • PC Magazine's Top 100 Classic Sites
  • Pick of the Week - Yahoo!
  • Pioneer Award, E-Gov
  • Pioneer Award - Federal Computer Week
  • President's Quality Award – Office of Personnel Management
  • Project Management Excellence in Collaborative Government/Web 2.0 Vision, Government Information Technology Executive Council (GITEC)
  • Public Access to Government Information Award - American Association Law Libraries
  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Site of the Day - Alpha-Pro Net
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Day - E-mazing
  • Site of the Day - Entertainment Weekly
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Day - The New York Times
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Month - King County Library (Washington State)
  • Site of the Month - New York State Library
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library
  • Site of the Week - Legal Engine
  • Site of the Week - Post-Standard (Syracuse, NY)
  • Site of the Week - RefDesk.com
  • Site of the Week - The Washington Times
  • Site of the Week - University of Texas Southwestern Medical Library
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com
  • Stockholm Challenge Award Finalist 2006
  • The 50 Most-Mentioned Agencies on Twitter
  • "The Best of..." - Money Magazine
  • Top 100 Sites for Small Business - Entrepreneur Magazine
  • Top 100 Sites of the Day - The Legendinc.com
  • Top 100 Websites, WEB100.com
  • Top Government Blog, Juggle.com
  • Top Site of the Day - widders.com
  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers
  • Top Three Government Sites - WABC TV, New York
  • U.S. Government Web Sites You Didn't Know You Could Use, lifehacker.com
  • Vice President's Hammer Award for Reinventing Government
  • Vignette Village 2007 Excellence Award - Vignette Corporation
  • WebAward - Web Marketing Association
  • Website of the Day - kdsk.com
  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)
  • Web Map: News You Can Use - USNews.com
  • Webby Awards Official Honoree - International Academy of Digital Arts and Sciences
  • Webby Worthy Award - International Academy of Digital Arts and Sciences
  • World Summit Award Finalist - United Nations International Telecommunications Union
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

The 2013 Tax Form 1040ez

2013 tax form 1040ez 11. 2013 tax form 1040ez   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. 2013 tax form 1040ez S. 2013 tax form 1040ez Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. 2013 tax form 1040ez This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2013 tax form 1040ez You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2013 tax form 1040ez These forms are discussed in this chapter. 2013 tax form 1040ez To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . 2013 tax form 1040ez If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. 2013 tax form 1040ez Read Aliens Required To Obtain Sailing or Departure Permits . 2013 tax form 1040ez Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. 2013 tax form 1040ez Useful Items - You may want to see: Form (and Instructions) 1040-C U. 2013 tax form 1040ez S. 2013 tax form 1040ez Departing Alien Income Tax Return 2063 U. 2013 tax form 1040ez S. 2013 tax form 1040ez Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. 2013 tax form 1040ez Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. 2013 tax form 1040ez If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. 2013 tax form 1040ez Category 1. 2013 tax form 1040ez   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. 2013 tax form 1040ez Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. 2013 tax form 1040ez However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. 2013 tax form 1040ez   The statement must be presented to an IRS office. 2013 tax form 1040ez Category 2. 2013 tax form 1040ez    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. 2013 tax form 1040ez S. 2013 tax form 1040ez tax under U. 2013 tax form 1040ez S. 2013 tax form 1040ez tax laws (described in chapter 10), and Who receive no other income from U. 2013 tax form 1040ez S. 2013 tax form 1040ez sources. 2013 tax form 1040ez If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. 2013 tax form 1040ez This is true even if your income is exempt from U. 2013 tax form 1040ez S. 2013 tax form 1040ez tax because of an income tax treaty, consular agreement, or international agreement. 2013 tax form 1040ez Category 3. 2013 tax form 1040ez   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. 2013 tax form 1040ez S. 2013 tax form 1040ez sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. 2013 tax form 1040ez S. 2013 tax form 1040ez Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. 2013 tax form 1040ez S. 2013 tax form 1040ez trade or business. 2013 tax form 1040ez (See Interest Income in chapter 3. 2013 tax form 1040ez ) Category 4. 2013 tax form 1040ez   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. 2013 tax form 1040ez S. 2013 tax form 1040ez sources while in the United States under those visas, other than: Income from employment authorized by the U. 2013 tax form 1040ez S. 2013 tax form 1040ez Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. 2013 tax form 1040ez S. 2013 tax form 1040ez trade or business. 2013 tax form 1040ez (See Interest Income in chapter 3. 2013 tax form 1040ez ) Category 5. 2013 tax form 1040ez   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. 2013 tax form 1040ez If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. 2013 tax form 1040ez Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. 2013 tax form 1040ez S. 2013 tax form 1040ez possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. 2013 tax form 1040ez S. 2013 tax form 1040ez possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. 2013 tax form 1040ez Category 6. 2013 tax form 1040ez   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. 2013 tax form 1040ez S. 2013 tax form 1040ez tax. 2013 tax form 1040ez Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. 2013 tax form 1040ez To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. 2013 tax form 1040ez See Forms To File , later. 2013 tax form 1040ez You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. 2013 tax form 1040ez See Paying Taxes and Obtaining Refunds , later. 2013 tax form 1040ez Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. 2013 tax form 1040ez Where to get a sailing or departure permit. 2013 tax form 1040ez   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. 2013 tax form 1040ez When to get a sailing or departure permit. 2013 tax form 1040ez   You should get your sailing or departure permit at least 2 weeks before you plan to leave. 2013 tax form 1040ez You cannot apply earlier than 30 days before your planned departure date. 2013 tax form 1040ez Do not wait until the last minute in case there are unexpected problems. 2013 tax form 1040ez Papers to submit. 2013 tax form 1040ez   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. 2013 tax form 1040ez Bring the following records with you if they apply. 2013 tax form 1040ez Your passport and alien registration card or visa. 2013 tax form 1040ez Copies of your U. 2013 tax form 1040ez S. 2013 tax form 1040ez income tax returns filed for the past 2 years. 2013 tax form 1040ez If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. 2013 tax form 1040ez Receipts for income taxes paid on these returns. 2013 tax form 1040ez Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. 2013 tax form 1040ez A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. 2013 tax form 1040ez If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. 2013 tax form 1040ez Proof of estimated tax payments for the past year and this year. 2013 tax form 1040ez Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. 2013 tax form 1040ez Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. 2013 tax form 1040ez Copies of the application for, and approval of, the grant. 2013 tax form 1040ez A statement of the amount paid, and your duties and obligations under the grant. 2013 tax form 1040ez A list of any previous grants. 2013 tax form 1040ez Documents indicating you qualify for any special tax treaty benefits claimed. 2013 tax form 1040ez Document verifying your date of departure from the United States, such as an airline ticket. 2013 tax form 1040ez Document verifying your U. 2013 tax form 1040ez S. 2013 tax form 1040ez taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). 2013 tax form 1040ez Note. 2013 tax form 1040ez   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. 2013 tax form 1040ez This applies whether or not your spouse requires a permit. 2013 tax form 1040ez Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. 2013 tax form 1040ez Employees in the IRS office can assist in filing these forms. 2013 tax form 1040ez Both forms have a “certificate of compliance” section. 2013 tax form 1040ez When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. 2013 tax form 1040ez S. 2013 tax form 1040ez tax obligations have been satisfied according to available information. 2013 tax form 1040ez Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. 2013 tax form 1040ez Form 2063 This is a short form that asks for certain information but does not include a tax computation. 2013 tax form 1040ez The following departing aliens can get their sailing or departure permits by filing Form 2063. 2013 tax form 1040ez Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. 2013 tax form 1040ez Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. 2013 tax form 1040ez However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. 2013 tax form 1040ez Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. 2013 tax form 1040ez The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. 2013 tax form 1040ez However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. 2013 tax form 1040ez Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. 2013 tax form 1040ez Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. 2013 tax form 1040ez When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. 2013 tax form 1040ez However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. 2013 tax form 1040ez See Bond To Ensure Payment , discussed later. 2013 tax form 1040ez The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. 2013 tax form 1040ez Returning to the United States. 2013 tax form 1040ez   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. 2013 tax form 1040ez You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. 2013 tax form 1040ez   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. 2013 tax form 1040ez The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. 2013 tax form 1040ez However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. 2013 tax form 1040ez Joint return on Form 1040-C. 2013 tax form 1040ez   Departing husbands and wives who are nonresident aliens cannot file joint returns. 2013 tax form 1040ez However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. 2013 tax form 1040ez Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. 2013 tax form 1040ez You must also pay any taxes due for past years. 2013 tax form 1040ez If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. 2013 tax form 1040ez However, the IRS cannot provide a refund at the time of departure. 2013 tax form 1040ez If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. 2013 tax form 1040ez Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. 2013 tax form 1040ez However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. 2013 tax form 1040ez The bond must equal the tax due plus interest to the date of payment as figured by the IRS. 2013 tax form 1040ez Information about the form of bond and security on it can be obtained from your IRS office. 2013 tax form 1040ez Filing Annual U. 2013 tax form 1040ez S. 2013 tax form 1040ez Income Tax Returns Form 1040-C is not an annual U. 2013 tax form 1040ez S. 2013 tax form 1040ez income tax return. 2013 tax form 1040ez If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. 2013 tax form 1040ez Chapters 5 and 7 discuss filing an annual U. 2013 tax form 1040ez S. 2013 tax form 1040ez income tax return. 2013 tax form 1040ez The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. 2013 tax form 1040ez S. 2013 tax form 1040ez income tax return. 2013 tax form 1040ez Prev  Up  Next 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